Section 444.14 - Patient revenue account descriptions

444.14 Patient revenue account descriptions. (3221) (a) The specific patient revenue accounts and related expense accounts are listed in Part 443 of this Article. Detailed descriptions of the functions or types of activities to be included in each revenue center are included in the cost center descriptions which follow. The revenue relative to these functions and activities must be reported in the revenue account matching the cost center in which the costs are reported. For example, charges for Pediatric Acute services are reported in Pediatric Acute (account 3170) and the cost of the services are reported in Pediatric Acute (account 6170). Emergency Services are reported in Emergency Services (account 3710) and the cost of the services are reported in Emergency Services (account 6710). Thus a matching of revenues and expenses is achieved within each cost center.

(b) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, account 3620--Skilled Nursing Care--Medicaid Certified in subdivision (f) of this section has 1980 in parentheses. This means this revenue center must be reported for the reporting period beginning in 1980 and thereafter. All other revenue centers are required to be reported for reporting periods beginning in 1979 and thereafter.

(c) DAILY HOSPITAL SERVICES--ACUTE CARE REVENUE.

3010 MEDICAL/SURGICAL ACUTE

3170 PEDIATRIC ACUTE

3210 PSYCHIATRIC ACUTE

3250 OBSTETRICS ACUTE

3280 DEFINITIVE OBSERVATION

3290 OTHER ACUTE CARE

(d) DAILY HOSPITAL SERVICES--INTENSIVE CARE REVENUE.

3310 MEDICAL/SURGICAL INTENSIVE CARE

3330 CORONARY CARE

3331 Myocardial Infarction

3332 Pulmonary Care

3333 Heart Transplant

3339 Other Coronary Care

3350 PEDIATRIC INTENSIVE CARE

3370 NEO-NATAL INTENSIVE CARE

3380 BURN CARE

3390 PSYCHIATRIC INTENSIVE CARE

3410 OTHER INTENSIVE CARE I

3420 OTHER INTENSIVE CARE II (1980 Optional)

3430 OTHER INTENSIVE CARE III (1980 Optional)

(e) DAILY HOSPITAL SERVICES--NURSERY REVENUE

3510 NEWBORN NURSERY

3520 PREMATURE NURSERY

(f) DAILY HOSPITAL SERVICES--SUB-ACUTE CARE REVENUE.

3610 SKILLED NURSING CARE--MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)

3620 SKILLED NURSING CARE--MEDICAID CERTIFIED (1980)

3630 PSYCHIATRIC LONG-TERM CARE

3640 TUBERCULOSIS LONG-TERM CARE (1980)

3650 INTERMEDIATE CARE--MENTALLY RETARDED (1982)

3660 INTERMEDIATE CARE--OTHER (1980)

3670 RESIDENTIAL CARE

3680 OTHER SUB-ACUTE CARE SERVICES

3680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)

3690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)

(g) AMBULATORY SERVICES REVENUE

3710 EMERGENCY SERVICES

3711 Emergency Room

3712 Observation

3719 Other Emergency Services

3720 CLINIC SERVICES

3721 Allergy Clinic

3722 Cancer Clinic

3723 Cardiology Clinic

3724 Dental Clinic

3725 Dermatology Clinic

3726 Diabetic Clinic

3727 Drug Abuse Clinic

3728 Ear, Nose and Throat Clinic

3729 Eye Clinic

3731 General Medicine Clinic

3732 Obstetrics/Gynecology Clinic

3733 Orthopedic Clinic

3734 Pediatric Clinic

3735 Physical Medicine Clinic

3736 Psychiatric Clinic

3737 Surgery Clinic

3738 Urology Clinic

3739 Venereal Disease Clinic

3799 Other Clinic Services

3810 HOME PROGRAM DIALYSIS--EQUIPMENT--100% (1980)

3820 HOME PROGRAM DIALYSIS--OTHER (1980)

3830 AMBULATORY SURGERY SERVICES

3840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES

3850 AMBULANCE SERVICES

3860 OTHER AMBULATORY SERVICES

3870 FREE STANDING CLINIC I

3880 FREE STANDING CLINIC II (1980 Optional)

3890 FREE STANDING CLINIC III (1980 Optional)

3910 HOME HEALTH SERVICES--SKILLED NURSING CARE (1980)

3920 HOME HEALTH SERVICES--MEDICAL SOCIAL SERVICES (1980)

3930 HOME HEALTH SERVICES--HOME HEALTH AIDES (1980)

3990 HOME HEALTH SERVICES--OTHER HOME HEALTH (1980)

(h) ANCILLARY SERVICES REVENUE

4010 LABOR AND DELIVERY SERVICES

4040 SURGERY SERVICES (1980)

4041 General Surgery

4042 Open Heart Surgery

4043 Neurosurgery

4044 Orthopedic Surgery

4045 Kidney Transplant

4046 Other Organ Transplants

4049 Other Surgical Services

4060 RECOVERY SERVICES (1980)

4080 ANESTHESIOLOGY

4110 MEDICAL SUPPLIES SOLD

4130 DURABLE MEDICAL EQUIPMENT--SOLD (1982)

4140 DURABLE MEDICAL EQUIPMENT--LEASED/RENTED (1982)

4150 DRUGS SOLD

4210 LABORATORY SERVICES--CLINICAL

4211 Chemistry

4212 Hematology

4213 Immunology(Serology)

4214 Microbiology(Bacteriology)

4215 Procurement and Dispatch

4216 Urine and Feces

4219 Other Clinical Laboratories

4230 LABORATORY SERVICES--PATHOLOGICAL

4231 Cytology

4232 Histology

4233 Autopsy

4239 Other Pathological Laboratories

4250 WHOLE BLOOD AND PACKED RED CELLS (1980)

4260 BLOOD STORING AND PROCESSING 4290 ELECTROCARDIOGRAPHY

4310 CARDIAC CATHETERIZATION LABORATORY

4320 RADIOLOGY--DIAGNOSTIC

4321 Angiocardiography

4322 Ultrasonography

4339 Radiology--Diagnostic--Other

4340 CT SCANNER

4360 RADIOLOGY--THERAPEUTIC

4380 NUCLEAR MEDICINE

4381 Nuclear Medicine--Diagnostic

4382 Nuclear Medicine--Therapeutic

4420 RESPIRATORY THERAPY

4440 PULMONARY FUNCTION TESTING

4460 NEUROLOGY--DIAGNOSTIC

4461 Electroencephalography

4462 Electromyography

4510 PHYSICAL THERAPY

4530 OCCUPATIONAL THERAPY

4550 SPEECH-LANGUAGE PATHOLOGY

4570 RECREATIONAL THERAPY

4580 AUDIOLOGY

4590 OTHER PHYSICAL MEDICINE

4670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES

4671 Individual Therapy

4672 Group Therapy

4673 Family Therapy

4674 Biofeedback

4675 Psychological Testing

4676 Electric Shock Therapy

4689 Other Psychiatric/Psychological Services

4710 RENAL DIALYSIS

4711 Hemodialysis

4713 Peritoneal Dialysis

4715 Patient Dialysis Training

4719 Other Dialysis

4730 KIDNEY ACQUISITION

4750 OTHER ORGAN ACQUISITION

4910 OTHER ANCILLARY SERVICES
 

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