§ 6100.670. Start-up cost.

 A start-up cost shall be utilized only for a one-time activity related to one of the following:

   (1)  Opening a new location.

   (2)  Introducing a new product or service.

   (3)  Conducting business in a new geographic area.

   (4)  Initiating a new process.

   (5)  Starting a new operation.

Cross References

   This section cited in 55 Pa. Code §  6100.641 (relating to cost-based rate); 55 Pa. Code §  6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code §  6100.803 (relating to organized health care delivery system).

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