{"data":{"id":"us-va/12vac30-90-53","jurisdiction":"us-va","citation":"12VAC30-90-53","heading":"Depreciation","body":"The allowance for depreciation shall be restricted to the straight line method with a useful life in compliance with AHA guidelines. If the item is not included in the AHA guidelines, reasonableness shall be applied to determine useful life.","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 5. Allowable Cost Identification"],"source_url":"https://law.lis.virginia.gov/admincode/title12/agency30/chapter90/section53/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:01Z","sha256":"5622c72a5db5e6c042e28fe71200bdff41331c07f15a30f4182e7fa4b8dee0e7","source_id":"us-va-vac","stale":false,"prev":"us-va/12vac30-90-52","next":"us-va/12vac30-90-54"},"notice":"GroundRules: Original legal text. Not legal advice."}