(a) Does any rent expense you reported remain in the New York State Cost Allocation process?

1. (1) Leases and Rentals—Fixed Assets (account 8815); or
2. (2) Leases and Rentals—Movable Equipment (account 8825).

(b) If yes, report the following:

1. (1) For each lessor organization, report the amount of rent expense:

   1. (i) fixed assets, separately from
   2. (ii) movable equipment.

2. (2) Provide the name of the lessor organization and indicate if:

   1. (i) you have an arm's length arrangement, or
   2. (ii) a non-arm's length arrangement.

(c) If a non-arm's length arrangement exists, the owner/lessor must provide:

1. (1) Actual expense relative to the asset leased/rented:

   1. (i) Depreciation.
   2. (ii) Mortgage interest.
   3. (iii) Insurance.
   4. (iv) Property taxes.
   5. (v) Other (specify).

2. (2) Condensed balance sheet relative to the asset leased/rented:

   1. (i) Total assets.
   2. (ii) Total liabilities.

   3. (iii) Total capital (equity).

      (d) Definition of non-arm's length arrangement.

3. (1) Operator of proprietary facility has more than a 10 percent interest in the equity of a company providing real property, goods or services to the facility.
4. (2) An interest in the equity means an operator has ownership or control, direct or indirect, in such a company.