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WAC 388-835-0530

What depreciation methods are approved by DSHS?

(1) Buildings, building improvements, land improvements, leasehold improvements, and fixed equipment must be depreciated using the straight-line method.
(2) Equipment must be depreciated using the straight-line method, the sum-of-the-years digits method, or the declining balance method at a rate not to exceed one hundred fifty percent of the straight-line rate. Providers electing to use either the sum-of-the-years digits method or the declining balance method may change to the straight-line method without permission of the department.
[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, ยง 388-835-0530, filed 4/20/01, effective 5/21/01.]
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