PRRB Dec. No. 2005-D18

1. Whether the Intermediary's adjustment to National Premier Financial Services, Inc., and NPF VI, Inc. Costs/Program Fees was proper. 2. Whether the Intermediary's failure to allow $18,215 of related party depreciation was proper. 3. Whether the Intermediary's adjustment to decrease total respiratory therapy hours worked, unduplicated days, the cost of respiratory therapy services from outside providers, and $5,661 of related respiratory therapy expense was proper.