12 Va. Admin. Code § 30-90-53
The allowance for depreciation shall be restricted to the straight line method with a useful life in compliance with AHA guidelines. If the item is not included in the AHA guidelines, reasonableness shall be applied to determine useful life.
§ 32.1-325 of the Code of Virginia.
Derived from Virginia Register Volume 12, Issue 16, eff. July 1, 1996.