WAC 388-96-580. Operating leases of office equipment

(1) Rental costs of office equipment under arm's-length operating leases are allowable to the extent such costs are necessary, ordinary, and related to patient care. (2) The department must pay office equipment rental costs in the indirect component rate allocation. Office equipment may include items typically used in administrative or clerical functions such as telephones, copy machines, desks and chairs, calculators and adding machines, file cabinets, typewriters, and computers.