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(ii) facts and assertions presented by the facility in the application and certificate of need review record, including purchase or contract prices, the rate of interest identified or assumed for any borrowed capital, lease costs, donations, development costs, staffing and administration costs, and other information the facility provided as a basis for approval of the certificate of need;

(D) if a certificate is issued authorizing only part of the activities proposed in a certificate of need application, the limitation of rates will be based upon the factors noted under (C) of this paragraph;

(E) costs to inpatient hospital providers are limited to costs not reimbursed under the Diagnosis Related Groups (DRG) methodology set out under 7 AAC 150.250;

(7) pharmaceutical supplies and materials: pharmaceutical supplies and materials for patients who are residents of a long-term care facility, or an intermediate care facility for individuals with an intellectual disability or related condition, are paid in accordance with 7 AAC 145.650(c) and 7 AAC 145.660(c); these costs and charges, with the exception of the costs of nonprescription drugs dispensed as ordered by a physician, are excluded from facility prospective payment rates; all costs associated with the administration and delivery of prescription pharmacy supplies and material costs are not ancillary;

(8) intergovernmental transfers: an intergovernmental transfer of money is not an allowable cost for purposes of calculating a prospective payment rate;

(9) costs of certified registered nurse anesthetists: costs of certified registered nurse anesthetists are allowable costs under this section if those costs are not covered under a separate provider payment program;

(10) swing-bed costs: swing-bed costs, determined by multiplying the base year total swing-bed days by the swing-bed rate in effect for that period, are not allowable costs under this section;

(11) ancillary costs: ancillary costs covered under a separate provider agreement or alternate resources are not allowable costs under this section;

(12) allowable home office costs: allowable home office costs may not exceed the most recent Medicare-audited Medicare home office cost statement available in the department’s files 60 days before the beginning of a re-based prospective rate year; if the Medicare-audited Medicare home office cost statement is not from the same year as the facility’s base year, the costs will be inflated to the facility’s base year using the methodology described in 7 AAC