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Decision #
2005D50
Case #
89-1584
Provider #
45-0101
Issue
1.Whether capitalized interest that may have been amortized in future years can be expensed in the current year when future cost reports are no longer subject to reopening.; 2. Whether the Intermediary's determination of allowable interest expense which deducted Hillcrest Medical Tower [HMT] interest from allowable versus total expense is proper.
Case Name
Hillcrest Baptist Medical Center, Waco TX
Decision Date
08/11/2005
Fiscal Year End
08/31/1986