Robert
Here's the instruction I'm looking at:
Fields 14.1 – 14.4 Operating Expenses from Patient Care
Enter the applicants operating expenses from patient care for each required time period. Operating expenses from patient care should include operating expenses incurred as part of the delivery of care, including:
- Salaries and benefits
- Medical supplies
- Contracted and/or employed physicians
- Interest and depreciation on building and equipment used in the provision of patient care
Operating expenses from patient care should exclude any non-operating expense, such as the following:
- Costs incurred on any rental property (exception for nursing and assisted living facilities' real estate costs where resident costs are allowable)
- Contributions made, gains, and/or losses on investments
I assume you're referencing the next to last item. I interpret that to pertain to costs incurred as a lessor (i.e. landlord), not a lessee. In other words, if you own a building and lease half to another practice, you can't include the building costs for the half used by the other practice.
Hope that helps.
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David Smith FACMPE
Executive Director
United Imaging Consultants
Mission KS
(785) 393-8387
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Original Message:
Sent: 10-12-2020 09:06
From: Robert McColgan
Subject: Phase 3 General Distributions Operating Expenses - Building
Has anyone applied for the Phase 3 General Distributions, I have a question regarding allowable operating expenses, specifically building. It looks straight forward but I have to ask as it does not make sense to me, but it appears building expenses are only allowable if you directly own the facility ( via depreciation and interest ) versus leasing/renting a facility? In either case, are other building related costs eligible, i.e. utilities, property taxes, maintenance, etc.? Any input greatly appreciated, thanks
Rob
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Robert McColgan CPA
CFO
Regional Medical Imaging
Flint MI
(810) 732-5541
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