Sec. 578.19. Rentals, leases, sale and lease-back, and lease-purchase arrangements for real property

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Allowable costs for real property will be limited to the amount the provider of services could have included in reimbursable cost if the provider of services had legal title to the property. The requirement may be waived by the commissioner if the amount involved is found by the commissioner to be reasonable, necessary and in the public interest.

                    
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