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22 CCR 57012
22 CCR 57012
§ 57012. Fixed Equipment. “Fixed equipment” means equipment that is permanently affixed to the structure and which has a useful life determined in accordance with guidelines published by the American Hospital Association, entitled “Estimated Useful Lives of Depreciable Hospital Assets,” 1983 and does not include:
(a)
movable equipment;
(b)
equipment that under generally accepted accounting principles is usually charged as an expense of operation and maintenance;
(c)
items of current operating expense, such as food, fuel, pharmaceuticals, dressings, paper, printed forms, and house-cleaning supplies.
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