Other Direct Expenses include all other direct non-capital operating expenses not classified elsewhere and reported per 8:31B-4.131 for Costs Related to Patient Care. Other Direct Expenses include utilities, non-physician professional fees, licensing fees, dues assessments, travel, postage, printing and duplicating costs, outside training sessions, subscriptions, paid taxes as defined in 8:31B-4.34 and insurance other than employee fringe benefit insurance programs.
N.J. Admin. Code § 8:31B-4.58