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3. Emergency-Pull-Cord System and Other Adjustments
The ad hoc committee made upward adjustments to the medical
expense figures to account for the emergency-pull-cord system and
food service, environmental service, utilities, and insurance
figures that it felt were not adequately reflected in AFVW’s
financial records. The committee’s calculations for the
emergency-pull-cord system are based on Mr. Dalton’s calculation
contained in the Health Facility Information report.
Respondent’s general argument on this issue is that Mr.
Powell’s calculations should be followed. However, Mr. Powell
did not specifically discuss the emergency-pull-cord system or
other adjustments either in his report or during trial.
Respondent’s only specific argument is contained in his reply
brief wherein he states that “Although it is petitioners’
contention that the pull cord was not included as a medical
expense, * * * Mr. Dalton testified the pull cord system became
an indirect cost.”
Mr. Dalton prepared the allocation worksheet for the
emergency-pull-cord system. He testified that there is a pull-
cord system in all ILUs so that in case of an emergency a
resident can pull the cord connected to the front desk and
Village West can provide a crisis nurse within a number of
minutes. Mr. Dalton testified that there were seven or eight
persons who worked at the front desk and that although other
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