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(20) “DSH” means disproportionate share hospital; (21) “effective date” means the date on which a new or modified prospective payment rate is determined by the department to be effective; (22) “findings and recommendations” means the analysis of a facility prospective payment rate or amendment to the prospective payment rate, the resulting findings, and the department’s recommendations relating to the acceptance or modification of a facility’s proposed prospective payment rates or effective dates; (23) “fiscal year” means a facility’s operating or business year; in this paragraph, “fiscal year” includes 12 consecutive calendar months; (24) “generally accepted accounting principles” means accounting principles approved by the Financial Accounting Standards Board (FASB); (25) “government entity” means an entity that qualifies as a unit of government for the purposes of 42 U.S.C. 1396b(w)(6)(A); (26) “grouper” or “DRG grouper” means a software application used to assign an inpatient hospital claim to a DRG; (27) “IMD DSH” means an institution for mental disease DSH; (28) “institution for mental disease” or “IMD” means a facility of more than 16 beds that is primarily engaged in providing diagnosis, treatment, or care of individuals with mental diseases, including medical attention, nursing care, and related services; whether an institution is an institution for mental disease is determined by its overall character as that of a facility established and maintained primarily for the care and treatment of individuals with mental diseases, whether or not the facility is licensed as such; (29) “intergovernmental transfer” means a transfer of money between state or local governments and public facilities; (30) “licensed capacity days” means the number of beds for which the facility is licensed under 7 AAC 12.900 in the base year, multiplied by 365; (31) “LI DSH” means a low-income DSH; (32) “LUR” means the amount over a low-income utilization rate exceeding 25 percent as calculated in 7 AAC 150.180(d)(2); (33) “Medicaid nursing facility day” means a nursing facility day that is a Medicaid covered day of service; (34) “Medicaid patient day” means a patient day that is a Medicaid covered day of service; (35) “Medicaid utilization rates” means, in acute care, the percentage of Medicaid acute care patient days within a hospital’s total acute care patient days for a fiscal year;