| Section 451.184 - Matrix inversion |
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| Section 451.185 - Medical recipient |
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| Section 451.186 - Medical services |
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| Section 451.187 - Medicare |
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| Section 451.188 - Multi-facility provider |
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| Section 451.189 - Net worth |
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| Section 451.190 - Nominal account |
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| Section 451.191 - Nonallowable cost |
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| Section 451.192 - Nonoperating revenue |
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| Section 451.193 - Nonprofit corporation |
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| Section 451.194 - Nonrestricted funds |
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| Section 451.195 - Nonrevenue-producing cost centers |
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| Section 451.196 - Object classification |
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| Section 451.197 - Obsolescence |
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| Section 451.198 - Occasion of service |
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