What are capital items in nursing homes?

Capital items in nursing homes refer to significant assets that are essential for the facility's operations and long-term care services. These typically include physical infrastructure like buildings, large equipment such as medical devices, and furnishings that contribute to resident care and comfort. Capital items are generally expensive and have a useful life extending beyond one year, thus requiring careful financial planning and investment. Proper management of these assets is crucial for maintaining quality care and compliance with regulations.