Fed Regist. 1998 Jan 9;63(6):1379-83.
This final rule with comment period revises the Medicare provider reimbursement regulations relative to allowable costs and sets a limit on the valuation of a depreciable asset that may be recognized in establishing an appropriate allowance for depreciation and for interest on capital indebtedness after a change of ownership that occurs on or after December 1, 1997. These provisions apply to providers that are reimbursed on the basis of reasonable costs. This change implements the mandate in section 4404 of the Balanced Budget Act of 1997 (Pub. L. 105-33).
本带有意见征求期的最终规则修订了与可允许成本相关的医疗保险提供者报销规定，并对可折旧资产的估值设定了限制，该限制可用于在1997年12月1日或之后发生所有权变更后确定适当的折旧津贴和资本债务利息。这些规定适用于按合理成本报销的提供者。此变更实施了1997年《平衡预算法》（公法105-33）第4404节中的授权。
