Section 446.9 - Expense detail reporting

446.9 Expense detail reporting.

SHUR Account Number Functional account name/additional reporting

(a) 7150 DRUGS SOLD

(1) Pharmaceuticals

(2) All other

(b) 8310 DIETARY SERVICES

(1) Food

(2) All other

(c) 8320 NONPATIENT FOOD SERVICE

(1) Food

(2) All other

(d) 8400 PLANT MAINTENANCE

(1) Maintenance and Repairs

(2) Automotive Services

(3) Other (Specify)

(e) 8420 ENERGY

(1) Fuel Oil Number 2

(2) Fuel Oil Number 4

(3) Fuel Oil Number 6

(4) Natural Gas

(5) Purchased Steam

(6) Electricity

(7) Water

(8) Other (Specify)

(f) 8520 PATIENT ACCOUNTS, ADMITTING AND REGISTRATION

(1) Patient Accounting and Cashiers

(2) Admitting Office (Inpatient and Outpatient)

(3) Collection Fees

(g) 8610 HOSPITAL ADMINISTRATION

(1) Executive Office

(2) Telephone

(3) Postage

(4) Legal Fees

(5) Accounting Fees

(6) Public Relations

(7) Personnel Office

(8) Data Processing (provided to outside concerns only)

(h) 8810 DEPRECIATION AND AMORTIZATION--FIXED ASSETS

(1) Depreciation--Fixed Assets

(2) Amortization of Leasehold Improvements

(i) 8830 EMPLOYEE BENEFITS--NONPAYROLL-RELATED

(1) Employee Health Service

(2) Other (Specify)

(j) 8850 INSURANCE--OTHER

(1) General LiabIlity

(2) Umbrella (Excess Limits)

(3) Property

(k) 8860 LICENSES AND TAXES (OTHER THAN INCOME)

(1) Real Estate Taxes

(2) Other (Specify)

(l) 8993 EMPLOYEE BENEFITS--PAYROLL-RELATED

(1) Pension

(2) Old Age and Survivors Insurance

(3) Health Insurance

(4) Workers' Compensation Insurance

(5) Disability Insurance

(6) Unemployment Insurance

(7) Life Insurance

(8) Union Payments

(i) Pension

(ii) Health

(iii) Disability

(9) Other (Specify)

(10) Only the total amount of each item need be reported.

(m) 8621 DATA PROCESSING

A reconstitution and/or accumulation of the costs related to this function (prior to compliance with section 442.24(f) of this Article) must be reported.

(n) VARIOUS PHYSICIAN FEES

The Sub-Natural Classification .31-Physician, under Natural Classification. 30-Professional Fees, must be reported by the functional cost center to which the physician is assigned.
 

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