1. (1) Multiple use facilities will allocate all allowable costs which are not directly associated with a specific revenue-producing department.

2. (2) Examples of costs which are usually allocated include, but are not limited to:

   1. (a) Depreciation
   2. (b) Administrative and General
   3. (c) Employee Health and Welfare
   4. (d) Plant Operations
   5. (e) Laundry and Linen
   6. (f) Housekeeping
   7. (g) Medical Records
   8. (h) Dietary
   9. (i) Social Services
   10. (j) Pharmacy

3. (3) Examples of revenue-producing departments are:

   1. (a) Retirement Home
   2. (b) Nursing Facility
   3. (c) Hospital Facility

Author: Susan Mims

Statutory Authority: State Plan; Title XIX, Social Security Act; 42 C.F.R. §§447.250 - .255.

History: Rule effective October 13, 1988.