Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

55 Pa. Code § 6100.671. Reporting of start-up cost.

§ 6100.671. Reporting of start-up cost.

 (a)  A start-up cost that has been reimbursed by the Department shall be reported as income.

 (b)  A start-up cost within the scope of Standard Operating Procedure 98-5 shall be expensed as the costs are incurred, rather than capitalized.

Cross References

   This section cited in 55 Pa. Code §  6100.641 (relating to cost-based rate); 55 Pa. Code §  6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code §  6100.803 (relating to organized health care delivery system).


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