The amount by which a residential care facility is reimbursed by the State is predicated in part on the number of beds in the facility. For purposes of this appeal, it suffices to note that facilities with greater than 300 beds are reimbursed for indirect costs at a higher rate than those with fewer than 300 beds. Prior to 1990, facility beds were classified as either "skilled nursing facility" (hereinafter SNF) beds or "health related...
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