N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.154 - Initial occupancy expense

All expenses incurred and all income earned related to patient care accounted for on the accrual basis during the initial occupancy period, except for:

(a) interest expense and interest income;

(b) any additional New York State Housing Finance Agency financing expense;

(c) accounting fees of outside independent accountants; and

(d) legal fees.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.154