New York Codes, Rules and Regulations
Title 14 - DEPARTMENT OF MENTAL HYGIENE
Chapter XIII - Office of Mental Health
Part 578 - Medical Assistance Rates Of Payment For Residential Treatment Facilities For Children And Youth
Section 578.21 - Medical facilities previously depreciated under the medicare and/or medicaid program

Allowable depreciation for assets previously depreciated under Medicare and/or Medicaid will be limited to the lower of the acquisition cost of the asset to the new owners or the historical cost to the owner of record as of July 18, 1984, or in the case of an asset not in existence as of that date, the first owner of record of the asset after that date.