2008-D16

Dynamic List Information
Dynamic List Data
Decision Number
2008-D16
Case Name
Hillcrest Baptist Medical Center vs. BlueCross BlueShield Association/TrailBlazer Health Enterprises, LLC
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 interest from allowable versus total expense is proper. 3. Whether the Intermediary's adjustment to disallow accrued FICA expense is proper. 4. Whether the Intermediary's adjustment to the cafeteria revenue offset is proper. 5. Whether the Intermediary's adjustment to limit bond cost amortization is proper. 6. Whether the Intermediary's adjustment to disallow debt cancellation costs is proper. 7. Whether the Intermediary's adjustment to disallow depreciation expense is proper. 8. Whether the Intermediary's determination that a portion of the 1985 bonds were unnecessary is proper. 9. Whether the Intermediary's adjustment to disallow accrued zero coupon bond interest expense is proper.

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