Nebraska Administrative Code
Topic - HEALTH AND HUMAN SERVICES SYSTEM
Title 471 - NEBRASKA MEDICAL ASSISTANCE PROGRAM SERVICES
Chapter 46 - RATES FOR HOSPITAL SERVICES
Section 471-46-016 - RECAPTURE OF DEPRECIATION

A hospital which is sold for a profit and has received Medicaid payments for depreciation, shall refund to the Department the lower of: the amount of depreciation allowed and paid by the Department; or the product of the ratio of Medicaid allowed inpatient days to total inpatient days; and the amount of gain on the sale as determined by the Medicare intermediary. The year or years for which depreciation is to be recaptured is determined by the Medicare Intermediary according to Medicare principles of reimbursement.