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Finance. Incomparable Insight.
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Accrual basis of accounting Income is recognized when earned rather than when cash is received, and expenses are recognized as incurred regardless of whether payment is made. Accumulated depreciation Total depreciation taken to date on a depreciable asset. Allowable cost Cost related to resident care and certain indirect cost allowed by Medicaid. Amortization The allocation of the original cost of a non-current intangible asset over a period of time specified by the Accounting Principles Board. Ancillary cost Cost that is not part of a daily charge and is related to an individual resident. Anti-Kickback Statute
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