§ 3170.72. Real estate.
The purchase of land or buildings, or the construction of buildings or facilities, may not be expensed using Departmental funds. However, mortgaged real estate which is owned and used by a facility may be charged as a rental expense until it is debt free as outlined in § 3170.52(c) (relating to rent). Expensing refers to paying for an item in full at the time of acquisition or within the fiscal period in which it was acquired.
Cross References This section cited in 55 Pa. Code § 3170.11 (relating to purpose); 55 Pa. Code § 3170.22 (relating to direct provision of services); 55 Pa. Code § 3170.23 (relating to purchase of service); 55 Pa. Code § 3170.83 (relating to establishing rates); and 55 Pa. Code § 3170.85 (relating to responsibility of the county).
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