| (a) Other assets an HMO may find necessary in its operations
include, but are not limited to, the following:
(1) uncollected premiums or subscriptions with an adequate
provision for uncollectable premiums or subscriptions;
(2) advances of capitation or other fees expected to
be paid for the next month to medical and other health care service
providers under contract with the HMO, provided that no termination
of the contract may take place before the end of the period for which
advances were paid;
(3) the following items, provided that a detailed inventory
is maintained with each item marked by any identifying number and
the proof of cost maintained:
(A) furniture, labor-saving devices, machines, and
all other office equipment used in the administration of the HMO;
(B) furniture, medical equipment, and vehicles used
in connection with the direct provision of health care services; and
(C) electronic machines, constituting a data processing
system or systems and operating systems software used directly for
the provision of medical services and the administration of the HMO;
(4) inventories of necessary pharmaceutical and surgical
supplies used directly in the treatment of medical conditions, it
being the duty of the HMO to sufficiently prove the value of the inventories;
(5) real estate and leasehold estates, including buildings
and improvements, and leasehold improvements on rented space, for
the accommodation of the HMO's current or expected business operations
used in the provision or support of health care services, including
space for rent to any physician or provider under contract with the
HMO, which property will be used in the provision of health care services
to members of the HMO by that physician or provider; and
(6) claims overpayments, with the right of offset supported
by a contractual agreement, which are specifically identifiable payments,
may be admitted to the extent a liability to that physician or provider
exists.
(b) All noninvested assets of an HMO must be accounted
for in compliance with §11.801 of this title (relating to Accounting
Guidance) except that the assets listed in subsection (a) of this
section are admissible.
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