Depreciation- Automobiles All capital costs relating to the purchase of an automobile, van, or truck with a cost of $500 or more and an estimated useful life of at least two years.
Depreciation-Direct Capital Expenditures Depreciation expense on direct capital expenditure items (1981). (As of 1998, it is believed all items are fully depreciated.)
Depreciation- Nurse Aide Training Equipment Depreciation expense on Nurse Aide Training equipment
Rent or Lease (Property) Costs to rent or lease a building. This account does NOT include rental expenses for equipment.
Equipment Rental All costs to rent or lease equipment. Such costs would include: -Copier rental -Computer equipment rental -Office furniture and equipment rental -Telephone equipment rental -Automobile leases -Patient furniture and equipment rental -specialized medical equipment rental –(non- DPCE, see line 108) -Wheelchair rental (Eff. 12/11/98 See Line 108) -Maintenance equipment rental (ie. floor buffer/scrubber) -Cylinder rental for oxygen or helium -Piano rental -Other equipment rental expense -Does NOT include rental of Life Sustaining Equipment (see Line 353)
Cost Report Line Number
Nursing Facility Chart of Accounts
2 of 38