Washington Administrative Code (Last Updated: November 23, 2016) |
Title 388. Social and Health Services, Department of |
Chapter 388-835. ICF/ID program and reimbursement system. |
Section 388-835-0535. What is depreciation expense?
Latest version.
- (1) Depreciation expense on tangible assets used to provide ICF/ID services is an allowable cost.(2) Depreciation expense must be:(a) Identifiable and recorded in the provider's accounting records; and(b) Computed using the depreciation base, useful lives and methods specified in this chapter.(3) If a provider reports annual depreciation expense that includes depreciation on assets unrelated to resident care and training, the annual reported expense must be reduced accordingly.(4) Once a tangible asset is fully depreciated, no additional depreciation can be claimed unless a new depreciation base is established according to the rules of this chapter.[Statutory Authority: RCW 71A.12.030 and 44.04.280. WSR 15-09-069, § 388-835-0535, filed 4/15/15, effective 5/16/15. Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0535, filed 4/20/01, effective 5/21/01.]
RCW 71A.12.030 and 44.04.280. WSR 15-09-069, § 388-835-0535, filed 4/15/15, effective 5/16/15. Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0535, filed 4/20/01, effective 5/21/01.