| Section 451.177 - Licensed bed capacity |
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| Section 451.178 - Limited-life asset |
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| Section 451.179 - Liquid asset |
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| Section 451.180 - Living trust funds |
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| Section 451.181 - Maintenance |
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| Section 451.182 - Management |
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| Section 451.183 - Materiality |
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| 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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