Suburban Manor/Highland Hall Care Center v. Commonwealth

DOYLE, Judge.

Before us for consideration is a petition for review of an order of the Pennsylvania Department of Public Welfare (Department) filed by Suburban Manor/Highland Hall Care Center and by Golf view Manor Nursing Home (collectively, Petitioners). By its order, the Department made certain adjustments to Petitioners’ cost reports for the fiscal years ending (FYE) June 30, 1981, June 30, 1983 and June 30, 1984. Petitioners’ present five issues for our review, which are in fact appeals of five separate adjustments made by the Department. Three of these adjustments involve depreciation…