- 12 - consequently, the system does not qualify for the disabled access credit. Respondent’s determination in this regard is therefore sustained.4 To reflect the foregoing, Decision will be entered for respondent. 4 Respondent also argues that the purchase of the intraoral camera system was an unreasonable and unnecessary expenditure for the purpose of making aurally delivered materials available to hearing-impaired patients. Sec. 44(c)(3). Because we have determined that the system is not an “eligible access expenditure”, we do not address this issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011