Indiana Administrative Code
Title 405 - OFFICE OF THE SECRETARY OF FAMILY AND SOCIAL SERVICES
Article 1 - MEDICAID PROVIDERS AND SERVICES
Rule 17 - Rate-Setting Criteria for State-Owned Intermediate Care Facilities for the Mentally Retarded
Section 17-11 - Allowable costs; capital reimbursement; depreciable life
Current through March 20, 2024
Authority: IC 12-15-1-10; IC 12-15-1-15; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 11.
(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 |
