HHS issued updates to the Provider Relief Fund (PRF) FAQs addressing whether providers may apply PRF funding to capital expenses attributable to COVID-19. In an FAQ published on October 28, HHS seemed to limit the amount of capital expenses for which Provider Relief Fund dollars could be used to the depreciation value, unless the asset had a 12-month or shorter useful life. The updated FAQs permit providers to apply Provider Relief Fund dollars to the full cost of capital equipment, inventory, and capital facilities projects provided the expense is “directly related to” preventing, preparing for, and responding to the coronavirus. Several examples of expenses HHS would consider to meet these criteria are listed in the FAQs (see pages 15-16).HHS also clarified that providers should exclude from the calculation of net patient revenue payments received relating to care not provided in 2019 or 2020 (see page 25).