US · guidance
CMS Pub. 100-04, ch. 3, § 20.4.5
Old and New Capital
A3-3611.5
Old capital is a hospital asset that:
• Has been put in use for patient care on or before December 31, 1990; or
• Has been legally committed to by an enforceable contract entered into on or before
December 31, 1990, and put in patient use before October 1, 1994.
All other assets are considered new for Medicare purposes.
History
(Rev. 1, 10-01-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
8e7aac9adb51694240ca63746cb68428cf42335c48a28695190aaf898edc1613
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