BUTTLER, Presiding Judge.
Petitioners in these consolidated cases are the current owners and the former owners of Southeast Care Center (now Har-Lyn Care Center), an 80-bed residential care facility. They seek review of two final orders issued by the Senior Services Division (Division) concerning the agency's disallowance of certain claimed operating expenses for which petitioners seek reimbursement under Medicare.
Six assignments of error are asserted, only...
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