In this chapter:
(1) “Capital expenditure” means an expenditure that is not an operation or a maintenance expense under generally accepted accounting principles.
(2) “Health care facility” means a public or private hospital, skilled nursing facility, intermediate care facility, ambulatory surgical facility, family planning clinic that performs ambulatory surgical procedures, rural or urban health initiative clinic, kidney disease treatment facility, inpatient rehabilitation facility, and any other facility designated a health care facility by federal law. The term does not include the office of physicians or practitioners of the healing arts practicing individually or in groups.