Alabama Administrative Code
Title 410 - STATE HEALTH PLANNING AND DEVELOPMENT AGENCY
Chapter 410-1-2 - DEFINITIONS
Section 410-1-2-.07 - Capital Expenditure
Current through Register Vol. 42, No. 11, August 30, 2024
An expenditure, including a force account expenditure (i.e., an expenditure for a construction project undertaken by the health care facility at its own contractor), which, under generally accepted accounting principles, is not properly chargeable as expense of operation and maintenance, and which
(a) exceeds $2,000,000.00 indexed annually for inflation for major medical equipment; results in $800,000.00 indexed for inflation for new annual operating costs; or $4,000,000.00 indexed annually for inflation for any capital expenditures;
(b) changes the bed capacity of the facility with respect to which such expenditure is made, or
(c) substantially changes the health services of the facility with respect to which such expenditure is made.
Author: State Health Planning and Development Agency
Statutory Authority: Code of Ala. 1975, § 22-21-260(7), Act 2003-331.
