Mortgage/Fixed Asset Interest All mortgage interest on fixed assets. This account would include: -Land -Land Improvements -Buildings -Building Improvements -Leasehold Improvements -Automobiles -Equipment This account does NOT include interest on operating capital. (See Line 198)
Real Estate Taxes All property taxes
Insurance/Fixed Assets All insurance on property ONLY. This does NOT include liability, worker’s compensation, life, or other non-property insurance. -Include all automobile insurance, including liability.
Revenue Offset -Space rental income -Interest income to the extent of interest expense on Line 10. -Gain on sale of asset.
OPERATION AND MAINTENANCE OF PLANT
Salaries & Wages
All maintenance personnel salaries and wages to include the following:
Maintenance Worker I, Technician, & Supervisor
Landscape Maintenance Worker
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Cost Report Line Number
Nursing Facility Chart of Accounts