Columbus Community Hospital, Inc. v. Califano

FLOYD R. GIBSON, Senior Judge.*

The Secretary of Health, Education and Welfare appeals the decision of the United States District Court for the District of *183Nebraska1 which found Columbus Community Hospital, Inc. to be entitled under applicable Medicare regulations to use a cost basis for depreciation of the hospital facility which exceeded its direct outlay in purchasing the hospital. We affirm.

Columbus participates in the Medicare program as a provider of medical care to the aged. See 42 U.S.C. §§ 1395-1395pp (1976). The Secretary reimburses Columbus for its “reasonable costs” for services…