Section 444.10 - Operating revenue--ambulatory services

444.10 Operating revenue--ambulatory services. (3212) This group of accounts (3710- 3990) is used to report the gross revenue, measured in terms of the hospital's full established rates, earned from ambulatory services. The essential characteristic distinguishing ambulatory services is that patients arrive at a facility of the hospital for a purpose other than admission as an inpatient. For reporting purposes, ambulatory services also include ambulance, free-standing clinic, and home health services.
 

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