of return on equity claims as a reimbursable cost); Stevens Park Osteopathic Hosp., Inc. v. United States, 633 F.2d 1373 (Ct. Cl. 1980) (court identified return on equity capital invested as a cost of attracting capital); Sunshine Health Systems, Inc. v. Bowen, 842 F.2d 1097 (9th Cir.), cert. denied, 488 U.S. 965 (1988) (supporting intention under 42 U.S.C. § 1395x(v)(l)(B) to include return on equity as a reimbursable cost). These cases stand for the principle that return on equity capital is a reimbursable cost when capital is invested while the facility is already providing care, but do not address the question of whether such investments are reimbursable when made during construction of new facilities. See also National Medical Enters. v. Bowen, 851 F.2d 291 (9th Cir. 1988) (<HOLDING>). In National Medical Enterprises, the United
holding that when regulations are intended to have different purposes and are not dependent on each other they are not intertwined holding return on equity capital as a reimbursable cost when hospitals are providing services to patients holding that as to consigned goods presumption is that goods are held by consignee on sale or return basis subject to claims of consignees creditors holding that deposition expenses are not an allowable cost holding that deposition expenses are an allowable cost