Section 455.3 - Interest on capital debt

455.3 Interest on capital debt. This functional reporting center must contain all interest on capital, mortgage rates and other loans for the acquisition of equipment.

(a) Standard unit of measure: total operating expenses. The total operating expenses of the facility, less depreciation and lease costs for land, buildings and fixed equipment, and interest on capital debt.

(b) Data source. The costs shall be determined from the general accounting records.
 

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