OPINION
NIX, Chief Justice.
Appellants Suburban Manor/Highland Hall Care Center and Golfview Manor Nursing Home ("nursing homes"), appeal from an Order of the Commonwealth Court affirming certain adjustments made by the Department of Public Welfare ("DPW") to Appellants' cost reports for the fiscal years ending June 30, 1981, June 30, 1983, and June 30, 1984. Suburban Manor/Highland Hall Care Center...
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