Dynamic List Information
Dynamic List Data
Decision Number
PRRB Dec. No. 2006-D32
Case Name
Osteopathic Founders Foundation vs. Blue Cross Blue Shield Association/Blue Cross Blue Shield of Oklahoma
Issue
1. Whether closing costs incurred in the sale of a hospital are allowable as a deduction from the sales price to determine gain or loss on the sale. 2. Whether a portion of the sales proceeds received by the Provider from the sale of its hospital should be allocated to medical records and assembled work force assets to determine the amount of gain or loss on the sale.