New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
Section 451.140 - Historical cost
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 451.140
Current through Register Vol. 46, No. 39, September 25, 2024
The total actual cost incurred in acquiring and preparing a fixed asset for use. This cost includes items, if any, which would be capitalized under generally accepted accounting principles in addition to purchase price; e.g., installation costs.
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