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Cost Report Line Number

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Nursing Facility Chart of Accounts

Description

PROPERTY OWNERSHIP and USE

Depreciation – Land Improvements All land improvements of $500 or more and with an estimated useful life of at least two (2) years. Items include:

  • -

    Parking lots

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    Curbs and guttering

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    Sidewalks

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    All landscaping (trees, shrubs, fences, etc.)

Depreciation – Building and Improvements Depreciation – Building

  • -

    All building capital costs of $500 or more and with

an estimated useful life of at least two (2) years. Depreciation-Building Improvements

  • -

    All improvements made to Building after purchase

with a cost of $500 or more and with an estimated useful life of at least two years.

Depreciation-Equipment All equipment NOT affixed to building with a cost of $500 or more with an estimated useful life of at least two years. This does NOT include rented equipment , life sustaining equipment, or DPCE identified on line 107. Items include:

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    Office furniture and fixtures

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    Patient’s room furniture and fixtures

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    Office machines and equipment

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    Telephone equipment

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    Kitchen equipment

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    Laundry equipment

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    Maintenance equipment

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    Lawn mowers and tractors

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    Specialized medical equipment (non-DCPE, see

line 107)

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    Computer equipment

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    Software (including MDS)

Depreciation- Leasehold Improvements All improvements made to leased property with a cost of $500 or more and an estimated useful life of at least two years.

  • -

    Amortization of leasehold rights

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