Interim Healthcare, Inc. v. Spherion Corp.

SLIGHTS, Judge.

TABLE OF CONTENTS *

1. 518

A. The Parties. 518

B. The Medicare Cost Reimbursement Program . 519

C. Cost Reports . 520

1. The Regulation of Cost Reports . 521

2. Interim’s Cost Reports. 522

a. The Three Component A & G Methodology. 523

b. The Allocation of Capital Costs . 525

c. Regional Vice President and Branch Manager Salaries. 526

D. Interim’s Pre-Sale Discussions With Its Fiscal Intermediaries . 526

E. Catamaran Acquires Interim at Auction. 529

1. The Timing of the Sale. 529

2. The Financial Statements. 529

a. The Audited Historical Financial Statements . 529

b. The Pro Forma Financial…