Medicare Program; Reporting of Interest From Zero Coupon Bonds
medicare · Centers for Medicare and Medicaid Services · Rule · Published 1996-07-16 · Effective 1996-08-15 · 61 FR 37011
Document
Document number
96-17895
Federal Register citation
61 FR 37011
CFR reference
42 CFR 413
Type
Rule
Action
Final rule.
Category
medicare
Sub-agency
Centers for Medicare and Medicaid Services
Publication date
1996-07-16
Effective date
1996-08-15
HHS docket
BPD-647-F
Abstract
This final rule requires Medicare providers to report all interest expense and interest income from zero coupon bonds in the cost reporting period in which the interest was accrued. This final rule is necessary to add provisions to the Medicare regulations that specifically address the reporting by providers of interest expense and income from zero coupon bonds.