471 NAC 46-021. RECAPTURE OF DEPRECIATION FROM HOSPITAL. A hospital which is sold for a profit and has received Nebraska Medicaid payments for depreciation, shall refund to Nebraska Medicaid the lower of: the amount of depreciation allowed and paid by Nebraska Medicaid; or the product of the ratio of Nebraska Medicaid allowed inpatient days to total inpatient days; and the amount of gain on the sale as determined by the Medicare intermediary

021. RECAPTURE OF DEPRECIATION FROM HOSPITAL. A hospital which is sold for a profit and has received Nebraska Medicaid payments for depreciation, shall refund to Nebraska Medicaid the lower of: the amount of depreciation allowed and paid by Nebraska Medicaid; or the product of the ratio of Nebraska Medicaid allowed inpatient days to total inpatient days; and the amount of gain on the sale as determined by the Medicare intermediary. The year or years for which depreciation is to be recaptured is determined by the Medicare intermediary according to Medicare principles of reimbursement.