WAC 388-835-0470. What requirements apply to capitalizing equipment, including furniture and furnishings?

A provider must capitalize equipment, including furniture and furnishings according to the following table: Equipment, including furniture and furnishings Historical cost Useful life For settlement purposes beginning January 1, 1881 and for rate setting purposes beginning July 1, 1982 At least $500 per item At least one year from date asset is put into service For settlement purposes beginning January 1, 1990 and for rate setting purposes beginning July 1, 1990 At least $1,000 per item At least one year from date asset is put into service For settlement purposes beginning January 1, 1996 and for rate setting purposes beginning July 1, 1996 At least $500 per item At least one year Equipment, including furniture and furnishings Historical cost Useful life For settlement purposes beginning January 1, 1881 and for rate setting purposes beginning July 1, 1982 At least $500 per item At least one year from date asset is put into service For settlement purposes beginning January 1, 1990 and for rate setting purposes beginning July 1, 1990 At least $1,000 per item At least one year from date asset is put into service For settlement purposes beginning January 1, 1996 and for rate setting purposes beginning July 1, 1996 At least $500 per item At least one year