Section 53. Depreciation

Latest version.

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.

Historical Notes

Derived from Volume 12, Issue 16, eff. July 1, 1996.

Statutory Authority

§ 32.1-325 of the Code of Virginia.

                    
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