The United States Supreme Court held that the Secretary of Health and Human Services is not bound to apply generally accepted accounting principles in calculating the amount which health care providers should receive under Medicare for reimbursement of bond defeasance losses.
Shalala v. Guernsey Memorial Hospital, 115 S. Ct. 1232 (1995).
Eugene A. Vittone II,
Administrative Regulations - Medicare - Medicare Provider Reimbursement Manual - Defeasance Losses,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol34/iss2/11