Fed Regist. 1982 Sep 30;47(190):43085-7.
We are proposing to amend Medicare regulations to clarify which useful life guidelines providers of health care services may use to determine the useful life of a depreciable asset for Medicare reimbursement purposes. Current regulations state that providers must utilize HHS useful life guidelines or, if none have been published by HHS, the American Hospital Association (AHA) useful life guidelines of 1973 or IRS guidelines. We are proposing to eliminate the reference to IRS guidelines because those previously acceptable for Medicare purposes are outdated and have been made obsolete by the IRS or by statutory change. We would also delete the specific reference to the 1973 AHA guidelines. In addition, we intend this amendment to clarify that certain tax legislation on accelerated depreciation, recently passed by Congress, does not apply to the Medicare program.
我们提议修订医疗保险法规，以明确医疗保健服务提供者可依据哪些使用寿命指南来确定用于医疗保险报销目的的可折旧资产的使用寿命。现行法规规定，提供者必须采用美国卫生与公众服务部（HHS）的使用寿命指南，或者，如果HHS未发布相关指南，则采用1973年美国医院协会（AHA）的使用寿命指南或美国国税局（IRS）的指南。我们提议删除对IRS指南的提及，因为那些先前可用于医疗保险目的的指南已过时，并且已被IRS或法定变更所淘汰。我们还将删除对1973年AHA指南的具体提及。此外，我们希望此次修订能明确，国会最近通过的某些关于加速折旧的税收立法不适用于医疗保险计划。
