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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 405. OFFICE OF THE SECRETARY OF FAMILY AND SOCIAL SERVICES |
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Article 405IAC1. MEDICAID PROVIDERS AND SERVICES |
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Rule 405IAC1-17. Rate-Setting Criteria for State-Owned Intermediate Care Facilities for the Mentally Retarded |
Section 405IAC1-17-11. Allowable costs; capital reimbursement; depreciable life
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(a) Providers shall be reimbursed for the use of facilities and equipment, regardless of whether they are owned or leased. Such reimbursement shall include all depreciation, interest, lease, rent, or other consideration paid for the use of property. This includes all central office facilities and equipment whose patient care-related depreciation, interest, or lease expense is allocated to the facility.
(b) The straight line method will be used to calculate the allowance for depreciation. For depreciation purposes, the following will be used:
Property
Depreciable Life
Land improvements
20 years
Buildings and building components
40 years
Building improvements
20 years
Movable equipment
10 years
Vehicles
4 years
Software
3 years
(Office of the Secretary of Family and Social Services; 405 IAC 1-17-11; filed Sep 1, 1998, 3:25 p.m.: 22 IR 88; readopted filed Jun 27, 2001, 9:40 a.m.: 24 IR 3822; readopted filed Sep 19, 2007, 12:16 p.m.: 20071010-IR-405070311RFA; readopted filed Oct 28, 2013, 3:18 p.m.: 20131127-IR-405130241RFA)