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 451.154 - Initial occupancy expense
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 451.154
Current through Register Vol. 46, No. 39, September 25, 2024
All expenses incurred and all income earned related to patient care accounted for on the accrual basis during the initial occupancy period, except for:
(a) interest expense and interest income;
(b) any additional New York State Housing Finance Agency financing expense;
(c) accounting fees of outside independent accountants; and
(d) legal fees.
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