New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 10. Department of Health |
Chapter V. Medical Facilities |
Subchapter A. Medical Facilities—Minimum Standards |
Article 9. Residential Health Care Facility Uniform Reporting |
Part 451. Definitions |
Sec. 451.154. Initial occupancy expense
Latest version.
- All expenses incurred and all income earned related to patient care accounted for on the accrual basis during the initial occupancy period, except for:(a) interest expense and interest income;(b) any additional New York State Housing Finance Agency financing expense;(c) accounting fees of outside independent accountants; and(d) legal fees.