OPINION BY SENIOR JUDGE BARBIERI, October 2, 1987:
Northwood Nursing and Convalescent Home, Inc. (Petitioner) appeals an order of the Department of Public Welfare (DPW), denying Petitioner's appeal from DPW's disallowance of its interest expense on capital indebtedness for 1981 and 1982.
Petitioner is a skilled nursing facility, duly licensed by the Pennsylvania Department of Health, and a provider in the Pennsylvania Medical Assistance Program (Program)....
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