83 Ill. Adm. Code 791.30
Cost Causation Principle
Section 791
Section 791.30 Cost
Causation Principle
Costs shall be attributed to
individual services or groups of services based on the following cost causation
principle. Costs are recognized as being caused by a service or group of
services if:
a) The costs are brought into existence as a direct result of
providing the service or group of services; or
b) The costs are avoided if the service or group of services is
not provided.