In the base year, the lower of cost or charges limitation will be waived for prospective rate determination purposes only. The limitation will, however, be applied for settlement purposes for all periods prior to a facility's first Fiscal year under prospective payment. Carry forwards of unreimbursed costs will not be recognized once a provider's initial Fiscal year under the prospective payment method has begun.
Tenn. Comp. R. & Regs. 1200-13-09-.13
Authority: T.C.A. §§ 71-5-105, 71-5-109 and 4-5-202.