Ark. Code Ann. § 20-22-403: Reimbursement

(a) Licensed long-term care facilities participating in the Title XIX cost reimbursement program for long-term care facilities which elect to install smoke or particle sensor devices shall claim reimbursement for approved purchase and installation costs over a five-year period on the annual statistical and financial report as required by the Office of Long-Term Care, in order to assure this state's receipt of federal financial participation.

(b) The costs will be considered allowable for reimbursement purposes when capitalized over a five-year period and depreciated on a straight-line basis.

(c) Reimbursement in these instances shall be made through the normal prospective rate-setting procedures based on historical cost report data.