{"data":{"id":"us-va/12vac30-90-240","jurisdiction":"us-va","citation":"12VAC30-90-240","heading":"Home office operating costs","body":"Subpart XIV\n\nHome Office Costs\n\nA. Home office operating costs shall be allowable to the extent they are reasonable, relate to patient care, and provide cost savings to the provider.\n\nB. Provider purchases from related organizations, whether for services, or supplies, shall be limited to the lower of the related organizations actual cost or the price of comparable purchases made elsewhere.\n\nC. Home office operating costs shall be allocated in accordance with § 2150.3, PRM-15.\n\nD. Home office costs associated with providing management services to nonrelated entities shall not be recognized as allowable reimbursable cost.\n\nE. Allowable and nonallowable home office costs shall be recognized in accordance with § 2150.2, PRM-15.\n\nF. Item 398 D Chapter 723 of 1987 Acts of Assembly (as amended), effective April 8, 1987, eliminated reimbursement of return on equity capital to proprietary providers for periods or portions thereof on or after July 1, 1987.","path":["Title 12. Health","Agency 30. Department of Medical Assistance Services","Chapter 90. Methods and Standards for Establishing Payment Rates for Long-Term Care","Part II. Nursing Home Payment System Subpart I General","Article 2. Capital Cost Applicable"],"source_url":"https://law.lis.virginia.gov/admincode/title12/agency30/chapter90/section240/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:02Z","sha256":"db18fac86b3f5d3bc40fea8902005a3312303747a8f9fb78d463f4f3489d3aa4","source_id":"us-va-vac","stale":false,"prev":"us-va/12vac30-90-230","next":"us-va/12vac30-90-250"},"notice":"GroundRules: Original legal text. Not legal advice."}