The Department, in consultation with the Comptroller of the Treasury and the Tennessee Health Care Association, shall establish the rules and regulations for the determination of the reimbursable per diem cost for services provided to Medicaid recipients as part of the nursing facility Level I program. The method of cost determination shall include depreciation on buildings, equipment, and fixtures, and interest expense as allowable items of cost. The reimbursable per diem cost may take into consideration the kinds, levels, and quantities of services provided to the recipients by the institution, the cost of providing such services, and the levels and types of patient care required for recipients.
Tenn. Comp. R. & Regs. 1200-13-06-.01
Authority: T.C.A. §§ 12-4-301, 71-5-105, 71-5-109, and 4-5-202.