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Title: Section 455.1 - Depreciation, leases and rentals

455.1 Depreciation, Leases and Rentals. This functional reporting center must contain all depreciation and amortization expenses on buildings, fixed equipment and leasehold improvements recorded at their historical cost. In addition, the center must also contain all lease and rented expenses for land, buildings, fixed equipment and leasehold improvements.

(a) Standard unit of measure: gross square feet. Gross square feet shall be determined using the outer dimensions of the facility. Measurement should be taken by floor, to account for structural irregularities that may exist on various floors. When changes have been made during the year as a result of new construction or expansion or curtailment of service, statistical data should be maintained to allow for the development of "weighted" areas for the fractional part of the year.

(b) Data source. Gross square feet shall be determined from the blueprints of the residential health care facility, or actual measurement if blueprints are not available.


VOLUME D (Title 10)