86-5.23 Movable equipment.

Necessary and reasonable expenses related to movable equipment (depreciation computed on a straight-line method or accelerated under a double declining balance on sum-of-the-years-digits method, interest on indebtedness, lease, etc. pursuant to sections 86-5.17, 86-5.19, 86-5.20 and 86-5.22 of this Subpart) are considered to be allowable costs for LTHHCPs.