The yearly sum allows the care organizations to finance the costs of housing (including interests and main- tenance costs) at a 97% occupancy rate. A similar set of rules is applied to the inventory of a nursing home. In practice, when a potential resident receives psychogeriatric healthcare assessment, the available investment per person is €127,665 for basic housing and €9500 for support services. Together with the treatment and day care facilities, the total available investment is €163,867. People with more severe healthcare assessments have higher available finances for investment. Even though these figures also include the costs for common living areas and corridors, this amount is sufficient for constructing high quality rooms or apartments for nursing home residents, considering that the price level of total investment costs is approximately €2223 per meter square and includes a 21% value added tax rate (Meijer, 2017).