Sec. 86-5.23. Movable equipment

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Necessary and reasonable expenses related to movable equipment (depreciation computed on a straight-line method or accelerated under a double declining balance on sum-of-the-years-digits method, interest on indebtedness, lease, etc. pursuant to sections 86-5.17, 86-5.19, 86-5.20 and 86-5.22 of this Subpart) are considered to be allowable costs for LTHHCPs.

                    
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