Nevada Administrative Code
Chapter 439A - Planning for the Provision of Health Care
GENERAL PROVISIONS
Section 439A.070 - "Capital expenditure" defined

"Capital expenditure" means any expenditure, made by or on behalf of a health facility including the cost of predevelopmental activities, the encumbrance of funds, leases, contractual agreements or donations for purposes which, under generally accepted accounting principles, are not properly chargeable as an expense of operation or maintenance, or both.

Dep't of Human Resources, Health Facilities Reg. Art. A § 7, eff. 5-13-82-NAC A 9-4-84

NRS 439A.081