MIAMI HEART INSTITUTE, Plaintiff-Appellee, v. Louis W. SULLIVAN, as Secretary of Health & Human Services, Defendant-Appellant

TJOFLAT, Circuit Judge:

I

The Miami Heart Institute is a research and medical center in Miami Beach, Florida. Sometime prior to 1981, the Institute decided to reconfigure its campus by replacing one of its older buildings — the fifty-three-year-old Mastronardi Pavilion — with a highrise tower, and three of its newer buildings with a parking garage. The project was completed in 1984. This dispute concerns the “useful life” to be assigned to the three buildings that were replaced by the parking garage for purposes of calculating the Institute’s reimbursement under the Medicare Act for services…