Florida Regulations > Chapter 59E-4 – Nursing Home Reporting System
Current as of: 2024 | Check for updates
|
Other versions
| R. 59E-4.101 | Definitions |
| R. 59E-4.102 | Florida Nursing Home Uniform Reporting System |
| R. 59E-4.103 | Prior Year Report Revisions, Ownership Change and Fiscal Year End (FYE) Change |
Terms Used In Florida Regulations > Chapter 59E-4 - Nursing Home Reporting System
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.