Title: Section 451.154 - Initial occupancy expense

451.154 Initial occupancy expense. All expenses incurred and all income earned related to patient care accounted for on the accrual basis during the initial occupancy period, except for:

(a) interest expense and interest income;

(b) any additional New York State Housing Finance Agency financing expense;

(c) accounting fees of outside independent accountants; and

(d) legal fees.