405 IAC 1-17-11 Allowable costs; capital reimbursement; depreciable life

Sec. 11. (a) Providers shall be reimbursed for the use of facilities and equipment, regardless of whether they are owned or leased. Such reimbursement shall include all depreciation, interest, lease, rent, or other consideration paid for the use of property. This includes all central office facilities and equipment whose patient care-related depreciation, interest, or lease expense is allocated to the facility. (b) The straight line method will be used to calculate the allowance for depreciation. For depreciation purposes, the following will be used: Property Depreciable Life Land improvements 20 years Buildings and building components 40 years Building improvements 20 years Movable equipment 10 years Vehicles 4 years Software 3 years