INSTRUCTIONS FOR COMPLETING INCOME AND EXPENSE SUMMARY FOR ...

The Cost Report will automatically total service/operating costs. Line B-25: Enter depreciation expenses for administrative equipment. Equipment must be depreciated, if purchased after July 1, 2005, which cost $500 or more, or purchased after July 1, 2007, which cost $5,000 or more and has an estimated useful life of more than one year. ................
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