A.R.S. § 20-1059.01: Admitted assets; health care delivery assets

A. This section applies to reporting entities that directly provide health care services to enrollees.

B. In addition to the assets allowed by section 20-501, the following are admitted assets to the extent the assets conform with the accounting practices and procedures manual adopted by the national association of insurance commissioners:

1. Furniture, medical equipment and fixtures and leasehold improvements that are used for the direct delivery of health care services.

2. Pharmaceuticals, surgical supplies and durable medical equipment that are used for the direct delivery of health care services.