FRIEDMAN, Judge.
Oakmont Presbyterian Home (Oakmont) petitions for review of an order of the Department of Public Welfare's (DPW) Office of Hearings and Appeals which, upon recommendation of a hearing examiner, disallowed certain depreciation costs Oakmont submitted as part of its medical assistance reimbursements for fiscal years 1984, 1985 and 1986. Specifically, DPW refused to accept Oakmont's "common date of expiration" method of calculating allowable Medicaid...
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