Tenn. Comp. R. & Regs. 1200-13-08-.10
Expenses related to disallowed capital expenditures, such as depreciation, interest on borrowed funds, the return on equity capital in the case of proprietary providers, and repairs are not allowable costs. Disallowed capital expenditures are those occurring on or after June 24, 1973, and on or before August 31, 1979, and that exceeds $100,000, or on or after September 1, 1979, and on or before July 17, 1984, that exceeds $150,000, and on or after July 18, 1984, and on or before April 17, 1985, that exceeds $500,000, and on or after April 18, 1985, and on or before June 30, 1987 that exceeds $1,000,000, and on or after July 1, 1987, that exceeds $1,500,000, or change the facility bed capacity, or substantially change the facility's services, and that have not been approved by the Tennessee Health Facilities Commission and or its successor agency.
Tenn. Comp. R. & Regs. 1200-13-08-.10
Authority: T.C.A. §§ 4-5-202, 71-5-105, and 71-5-109.