Leavitt

MEMORANDUM *

Pleasant Care Corp. challenges the classification of Federal Insurance Contributions Act (“FICA”) taxes for purposes of reimbursement under Medicare Part A. A fiscal intermediary refused Pleasant Care’s request to place FICA tax expenses in the administrative and general cost center rather than the employee benefits cost center. Pleasant Care sought review from the Provider Reimbursement Review Board (the “Board”), which affirmed the fiscal intermediary’s classification. The district court, in turn, affirmed the Board. Pleasant Care appeals the district court’s decision. We have jurisdiction pursuant to 28 U.S.C. § 1291 .

We review de novo the district court’s affirmance of the Board’s decision. French Hosp. Med. Ctr. v. Shalala, 89 F.3d 1411 , 1416 (9th Cir.1996). Under the Administrative Procedure Act, a Medicare decision will be set aside if it is “arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law ... [or] unsupported by substantial evidence.” 5 U.S.C. § 706 (2)(A), (E); Robert F. Kennedy Med. Ctr. v. Leavitt, 526 F.3d 557, 561 (9th Cir.2008). We accord “substantial *570 deference” to the Board’s interpretation of medical…