Arkansas Code Title 20. Public Health and Welfare § 20-10-2401. Definitions

(1) “Cost report” means all the cost-reporting forms, schedules, filing certifications, compilation reports, attachments, and supplemental information specified by the instructions of the Department of Human Services; and

(2) “Room and board” means all property-related costs, including rental or purchase of real estate, construction costs, interest, depreciation, furnishings, equipment, utilities, maintenance of buildings and grounds, maintenance of equipment and furnishings, building and other property insurance, repairs, renovations, improvements, real estate taxes, and related administrative services, and food expenses for three (3) meals a day or other full nutritional regimen.