Section He-E 806.24 - Home Office Costs(a) Home office costs shall include, but not be limited to, the following: (1) Payroll and benefit services;(2) Personnel services, including hiring of additional personnel;(4) Credit and collections;(b) Home office costs shall be documented by the submission to the department a copy of HCFA Form 287-92, Chain Home Office Cost Statement, no later than 5 months after the end of the home office fiscal year, unless an extension has been granted by the department as described in He-E 806.02(p) .(c) If a home office cost report is not submitted or an extension is not granted as in (b) above, then home office costs shall not be allowable costs.(d) Home office costs for chain operations shall be allowed if: (1) The costs are reasonable, as defined in He-E 806.05(a) ;(2) The costs are related to resident care; and(3) The costs meet all reimbursement criteria set forth in He-E 806.(e) The amount of allowable home office expenses to be included in any year's administrative costs shall meet the criteria of allowable costs as outlined in He-E 806, and the combination of home office expenses and the expenses of related organizations shall be comparable to NF's that do not have a home office but are providing the same level of service.(f) Home office costs shall be limited to the lower of: (1) The allowable cost if the cost was properly allocated to the NF provider; or(2) The price of comparable services, facilities or supplies that could be purchased elsewhere, taking into consideration the benefits of effective purchasing that would accrue to each member provider in the chain because of aggregate purchasing.(g) A NF's "Medicaid Annual Cost Report" shall not include both home office cost expense and management fees.(h) A home office cost shall not be allowed if the same cost, when incurred by a NF provider, would not be allowed as a cost pursuant to He-E 806.N.H. Admin. Code § He-E 806.24