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VOLUME C (Title 10)
Chapter V - Medical Facilities
SubChapter A - Medical Facilities--Minimum Standards
Article 8 - New York State Annual Hospital Report
Title: Part 441 - Definitions
Title: Part 441 - Definitions
Printer-friendly version
Effective Date
12/23/1980
Part 441 - Definitions
Section 441.1 - General
Section 441.2 - Abandonment
Section 441.3 - Accelerated payments
Section 441.4 - Account
Section 441.5 - Accountability
Section 441.6 - Accounting control
Section 441.7 - Accounting policy
Section 441.8 - Accrual
Section 441.9 - Accrual reporting
Section 441.10 - Accrue
Section 441.11 - Accrued depreciation
Section 441.12 - Accrued expense
Section 441.13 - Accrued liability
Section 441.14 - Accrued revenue
Section 441.15 - Accumulated depreciation
Section 441.16 - Active medical staff
Section 441.17 - Actuarial basis
Section 441.18 - Acute care
Section 441.19 - Addition
Section 441.20 - Additional (paid-in) capital
Section 441.21 - Admission
Section 441.22 - Adult beds
Section 441.23 - Advance
Section 441.24 - Affiliate
Section 441.25 - Age
Section 441.26 - AICPA
Section 441.27 - Alcohol and drug unit
Section 441.28 - Ambulance calls
Section 441.29 - Ambulatory care
Section 441.30 - Ambulatory services
Section 441.31 - Amortization
Section 441.32 - Ancillary services
Section 441.33 - Asset
Section 441.34 - Audit
Section 441.35 - Available beds
Section 441.36 - Average daily inpatient census
Section 441.37 - Average length of stay
Section 441.38 - Average life
Section 441.39 - Bad debt
Section 441.40 - Balance
Section 441.41 - Balance sheet
Section 441.42 - Bassinets
Section 441.43 - Bed complement (beds available)
Section 441.44 - Betterment
Section 441.45 - Blood bank transfusions
Section 441.46 - Board-designated assets
Section 441.47 - Boarder baby
Section 441.48 - Bond
Section 441.49 - Bond discount
Section 441.50 - Bond premium
Section 441.51 - Book inventory
Section 441.52 - Book of original entry
Section 441.53 - Book value
Section 441.54 - Burn center
Section 441.55 - Capital asset
Section 441.56 - Capital expenditure
Section 441.57 - Capital lease
Section 441.58 - Capitalize
Section 441.59 - Certificate of deposit
Section 441.60 - Certified bed capacity
Section 441.61 - Certified bed days available
Section 441.62 - Chain organization
Section 441.63 - Chart of accounts
Section 441.64 - Clearing account
Section 441.65 - Clinic outpatient
Section 441.66 - Comprehensive inpatient rehabilitation service
Section 441.67 - Consistency
Section 441.68 - Contract service
Section 441.69 - Contractual adjustment
Section 441.70 - Contributed capital
Section 441.71 - Contributed services
Section 441.72 - Control
Section 441.73 - Cost
Section 441.74 - Cost center
Section 441.75 - Critical care units
Section 441.76 - Critical care units (type I)
Section 441.77 - Critical care units (type II)
Section 441.78 - Current assets
Section 441.79 - Current liability
Section 441.80 - Daily hospital services
Section 441.81 - Daily inpatient census
Section 441.82 - Date of acquisition
Section 441.83 - Date of change in certified bed capacity--decrease
Section 441.84 - Date of change in certified bed capacity--increase
Section 441.85 - Deductible
Section 441.86 - Deductions from revenue
Section 441.87 - Deferral (or deferment)
Section 441.88 - Deferred charge
Section 441.89 - Deferred credit
Section 441.90 - Depreciable cost
Section 441.91 - Depreciation
Section 441.92 - Depreciation fund
Section 441.93 - Direct expense
Section 441.94 - Direct assignment of cost
Section 441.95 - Discharge
Section 441.96 - Discount earned
Section 441.97 - Discrete unit
Section 441.98 - Distribution
Section 441.99 - Donated commodities
Section 441.100 - Donated services
Section 441.101 - Due from other funds
Section 441.102 - Due to other funds
Section 441.103 - Earned
Section 441.104 - Emergency outpatient
Section 441.105 - Emergency service category 4--basic emergency services
Section 441.106 - Emergency services category 3--general emergency services
Section 441.107 - Emergency services category 2--major emergency hospital
Section 441.108 - Emergency services category 1--comprehensive emergency medical services
Section 441.109 - Empirical
Section 441.110 - Employee
Section 441.111 - Employee benefit
Section 441.112 - Encounter
Section 441.113 - Endowment funds
Section 441.114 - Equity
Section 441.115 - Equity ownership
Section 441.116 - Error
Section 441.117 - Estimated useful life
Section 441.118 - Expenditure
Section 441.119 - Expense
Section 441.120 - Expense center
Section 441.121 - Expired cost
Section 441.122 - Extraordinary expense
Section 441.123 - Facility
Section 441.124 - Fair market value
Section 441.125 - FASB
Section 441.126 - Fellow
Section 441.127 - Fidelity bond
Section 441.128 - Fiduciary
Section 441.129 - Financial Accounting Standards Board (FASB)
Section 441.130 - Financial statements
Section 441.131 - Financially indigent patient
Section 441.132 - Fixed assets
Section 441.133 - Fixed capital
Section 441.134 - Fixed cost (or expense)
Section 441.135 - Fringe benefit
Section 441.136 - Full-time equivalent employees (FTE)
Section 441.137 - Function
Section 441.138 - Functional reporting
Section 441.139 - Fund
Section 441.140 - Fund accounting
Section 441.141 - Fund asset
Section 441.142 - Fund balance
Section 441.143 - Fund balance sheet
Section 441.144 - Fund liability
Section 441.145 - Funded debt
Section 441.146 - Funded depreciation
Section 441.147 - Funded reserve
Section 441.148 - Funds held in trust by others
Section 441.149 - GAAP
Section 441.150 - Gain or loss
Section 441.151 - General fund
Section 441.152 - General journal
Section 441.153 - General ledger
Section 441.154 - Generally accepted
Section 441.155 - Gift
Section 441.156 - Goodwill
Section 441.157 - Governing board
Section 441.158 - Gross
Section 441.159 - Gross charges (gross revenue)
Section 441.160 - Gross square feet
Section 441.161 - Health facility
Section 441.162 - Health-related beds
Section 441.163 - Health-related care
Section 441.164 - Historical cost
Section 441.165 - Holding account
Section 441.166 - Home office
Section 441.167 - Hospital
Section 441.168 - Hospital-based physician
Section 441.169 - Hospital boarder
Section 441.170 - Hospital patient
Section 441.171 - Imprest fund
Section 441.172 - Improvement
Section 441.173 - Income realization
Section 441.174 - Income statement
Section 441.175 - Indirect liability
Section 441.176 - Inpatient
Section 441.177 - Inpatient admission
Section 441.178 - Intangible asset
Section 441.179 - Intensive care
Section 441.180 - Interfund transfer
Section 441.181 - Intern
Section 441.182 - Internal control
Section 441.183 - Inventory control
Section 441.184 - Inventory valuation
Section 441.185 - Invested capital
Section 441.186 - Investor-owned (proprietary) hospital
Section 441.187 - Invoice
Section 441.188 - Invoice cost
Section 441.189 - Irrevocable trust
Section 441.190 - Lease
Section 441.191 - Leasehold
Section 441.192 - Liability
Section 441.193 - License
Section 441.194 - Listing of accounts
Section 441.195 - Live births
Section 441.196 - Living trust funds
Section 441.197 - Maintenance
Section 441.198 - Materiality
Section 441.199 - Medicaid (Title XIX)
Section 441.200 - Medical record
Section 441.201 - Medical services
Section 441.202 - Medical staff classification--associate
Section 441.203 - Medical staff classification--attending
Section 441.204 - Medical staff classification--consulting
Section 441.205 - Medical staff classification--courtesy
Section 441.206 - Medical staff classification--house staff (paid staff)
Section 441.207 - Medicare
Section 441.208 - Mentally disordered patient
Section 441.209 - Modernization
Section 441.210 - Neonatal intensive care unit
Section 441.211 - Net
Section 441.212 - Net square feet
Section 441.213 - Net worth
Section 441.214 - Newborn
Section 441.215 - Nine-C (IX-C) corporation
Section 441.216 - Nonoperating expense
Section 441.217 - Nonoperating revenue
Section 441.218 - Nonprofit corporation
Section 441.219 - Non-revenue-producing cost centers
Section 441.220 - Nonroutine maintenance and repairs
Section 441.221 - Not-for-profit
Section 441.222 - Nursing services
Section 441.223 - Obsolescence
Section 441.224 - Occasion of service
Section 441.225 - On-call pay (standby)
Section 441.226 - Operating expenses
Section 441.227 - Operating fund
Section 441.228 - Operating income (or profit)
Section 441.229 - Operating lease
Section 441.230 - Operating revenue
Section 441.231 - Organization cost (or expense)
Section 441.232 - Original cost
Section 441.233 - Other operating revenue
Section 441.234 - Outpatient
Section 441.235 - Outstanding
Section 441.236 - Overhead
Section 441.237 - Owner's equity
Section 441.238 - Ownership
Section 441.239 - Oxygen therapy minutes
Section 441.240 - Paid-in capital
Section 441.241 - Paid staff
Section 441.242 - Parent company
Section 441.243 - Part A and Part B services
Section 441.244 - Patient care services revenue
Section 441.245 - Patient day
Section 441.246 - Payor
Section 441.247 - Payroll
Section 441.248 - Payroll distribution
Section 441.249 - Payroll records
Section 441.250 - Pediatric patient
Section 441.251 - Periodic interim payment (PIP)
Section 441.252 - Perpetual inventory
Section 441.253 - Personal property
Section 441.254 - Physical inventory
Section 441.255 - Physical life
Section 441.256 - Physician
Section 441.257 - Physician, attending
Section 441.258 - Physician, teaching
Section 441.259 - Plant
Section 441.260 - Plant replacement and expansion funds
Section 441.261 - Pooled investments
Section 441.262 - Premature infant
Section 441.263 - Premature nursery
Section 441.264 - Prepaid expense
Section 441.265 - Prepay
Section 441.266 - Present value
Section 441.267 - Prior-period adjustment
Section 441.268 - Procedure
Section 441.269 - Professional component
Section 441.270 - Program
Section 441.271 - Provider
Section 441.272 - Psychiatric day care
Section 441.273 - Psychiatric inpatient service
Section 441.274 - Psychiatric night care
Section 441.275 - Radiology diagnostic films
Section 441.276 - Real estate (or property)
Section 441.277 - Reclassification
Section 441.278 - Record
Section 441.279 - Referred ambulatory
Section 441.280 - Rehabilitation beds
Section 441.281 - Religious corporation
Section 441.282 - Reporting manual
Section 441.283 - Reporting period
Section 441.284 - Reporting principles
Section 441.285 - Referred outpatient
Section 441.286 - Refund
Section 441.287 - Registration
Section 441.288 - Relative value unit
Section 441.289 - Remuneration
Section 441.290 - Repair
Section 441.291 - Replacement
Section 441.292 - Replacement cost
Section 441.293 - Reserve
Section 441.294 - Resident
Section 441.295 - Responsibility
Section 441.296 - Responsibility accounting
Section 441.297 - Restricted funds
Section 441.298 - Retained earnings (or income)
Section 441.299 - Retirement
Section 441.300 - Retirement of indebtedness funds
Section 441.301 - Revenue
Section 441.302 - Revenue center
Section 441.303 - Revenue-producing cost centers
Section 441.304 - Routine
Section 441.305 - Salvage value
Section 441.306 - Self-responsible (self-pay) patient
Section 441.307 - Self-insurance
Section 441.308 - Share of pooled investments
Section 441.309 - Sinking fund
Section 441.310 - Services
Section 441.311 - Specific purpose funds
Section 441.312 - Specimen
Section 441.313 - Standard unit of measure
Section 441.314 - Standby pay (on-call)
Section 441.315 - Stepdown method
Section 441.316 - Straight-line method of depreciation
Section 441.317 - Sub-acute care services.
Section 441.318 - Subsidiary ledger
Section 441.319 - Tangible assets
Section 441.320 - Teaching program (approved)
Section 441.321 - Teaching program (nonapproved)
Section 441.322 - Term endowment funds
Section 441.323 - Tests
Section 441.324 - Third-party payor
Section 441.325 - Trade discount
Section 441.326 - Transaction
Section 441.327 - Treasury stock
Section 441.328 - Treatment
Section 441.329 - Triage
Section 441.330 - Trial balance
Section 441.331 - Trust
Section 441.332 - Trust fund
Section 441.333 - Tuberculosis beds
Section 441.334 - Unit of service
Section 441.335 - Unrealized revenue
Section 441.336 - Unrestricted funds
Section 441.337 - Useful life
Section 441.338 - Vested interest
Section 441.339 - Visit
Section 441.340 - Wing
Section 441.341 - Zero level accounts
Statutory Authority
Public Health Law, Section 2803-b
Volume
VOLUME C (Title 10)
Outline
VOLUME C (Title 10)
Chapter IV - Health Information Systems
Part 300 - Statewide Health Information Network for New York (SHIN-NY)
Section 300.1 - Definitions
Section 300.2 - Establishing the SHIN-NY
Section 300.3 - Statewide collaboration process and SHIN-NY policy guidance
Section 300.4 - Qualified entities
Section 300.5 - Sharing of Patient Information
Section 300.6 - Participation of health care facilities
Part 350 - All Payer Database (APD)
Section 350.1 - Definitions
Section 350.2 - APD Data Submission
Section 350.3 - APD Data Release
Section 350.4 - APD Advisory Group
Section 350.5 - APD Guidance
Part 360 - Surge and Flex Health Coordination System Activation During a State Disaster Emergency Declaration
Section 360.1 - Administrative Purpose, Application and Scope
Section 360.2 - Surge and Flex Health Care Coordination System Requirements
Section 360.3 - Hospital emergency Surge and Flex Response Plans
Section 360.4 - Clinical laboratory testing
Chapter V - Medical Facilities
SubChapter A - Medical Facilities--Minimum Standards
Article 1 - General
Part 400 - All Facilities--General Requirements
Section 400.1 - Title and applicability
Section 400.2 - Other laws, codes, rules and regulations
Section 400.3 - Inspection, reproduction and reports
Section 400.4 - Contracts
Section 400.5 - Statements or bills for health services
Section 400.6 - Identification of personnel delivering health care services
Section 400.7 - Facility participation in title XVIII program
Section 400.8 - Exception, construction standards
Section 400.9 - Transfer and affiliation agreements
Section 400.10 - Health Provider Network Access and Reporting Requirements
Section 400.11 - Assessment of long-term care patients
Section 400.12 - Level of care criteria
Section 400.13 - Forms (Hospital/Community Patient Review Instrument)
Section 400.14 - Request for patient review instrument (PRI) data
Section 400.15 - The role of the licensed practical nurse in intravenous therapy procedures
Section 400.16 - Determination of death
Section 400.17 - Compliance with application conditions
Section 400.18 - Statewide Planning and Research Cooperative System (SPARCS)
Section 400.19 - Withdrawal of equity or assets
Section 400.20 - HIV infection control
Section 400.21 - Advance directives
Section 400.22 - Statewide perinatal data system
Section 400.23 Repealed
Section 400.24 - Charges in connection with certain health care facility financings
Section 400.25 - Disclosure of nursing quality indicators
Part 401 - All Facilities--Operating Certificates
Section 401.1 - Issuance of operating certificates
Section 401.2 - Limitations of operating certificates
Section 401.3 - Changes in existing medical facilities
Section 401.4 - Review of operating certificate determinations
Part 402 - Criminal History Record Check
Section 402.1 - Background and Intent
Section 402.2 - Applicability
Section 402.3 - Definitions
Section 402.4 - General Requirements
Section 402.5 - Requirements Before Submitting a Request for a Criminal History Record Check
Section 402.6 - Criminal History Record Check Process
Section 402.7 - Department Criminal History Review
Section 402.8 - Notifications of Criminal Charges or Convictions Incurred Subsequent to Hiring
Section 402.9 - Responsibilities of Providers; Required Notifications
Section 402.10 - Reimbursement
Part 403 - Home Care Worker Registry
Section 403.1 - Applicability
Section 403.2 - Definitions
Section 403.3 - General requirements
Section 403.4 - Responsibilities of State Approved Education or Training Programs
Section 403.5 - Responsibilities of Home Care Services Entities
Section 403.6 - Responsibilities of Home Care Services Workers
Section 403.7 - Other responsibilities
Part 404 - Integrated Outpatient Services
Section 404.1 - Background and Intent
Section 404.2 - Legal Base
Section 404.3 - Applicability
Section 404.4 - Definitions
Section 404.5 - Integrated Care Models
Section 404.6 - Organization and Administration
Section 404.7 - Treatment Planning
Section 404.8 - Policies and Procedures
Section 404.9 - Integrated Care Services
Section 404.10 - Environment
Section 404.11 - Quality Assurance, Utilization Review and Incident Reporting
Section 404.12 - Staffing
Section 404.13 - Recordkeeping
Section 404.14 - Application and Approval
Section 404.15 - Inspection
Article 2 - Hospitals
Part 405 - Hospitals--Minimum Standards
Section 405.1 - Introduction
Section 405.2 - Governing body
Section 405.3 - Administration
Section 405.4 - Medical staff
Section 405.5 - Nursing services
Section 405.6 - Quality assurance program
Section 405.7 - Patients' rights
Section 405.8 - Adverse Event Reporting
Section 405.9 - Admission/discharge
Section 405.10 - Medical records
Section 405.11 - Infection control
Section 405.12 - Surgical services
Section 405.13 - Anesthesia services
Section 405.14 - Respiratory care services
Section 405.15 - Radiologic and nuclear medicine services
Section 405.16 - Laboratory services
Section 405.17 - Pharmaceutical services
Section 405.18 - Rehabilitation services
Section 405.19 - Emergency services
Section 405.20 - Outpatient services
Section 405.21 - Perinatal services
Section 405.22 - Critical care and special care services
Section 405.23 - Food and dietetic services
Section 405.24 - Environmental health
Section 405.25 - Organ and tissue donation (anatomical gifts)
Section 405.26 - Utilization review
Section 405.27 - Information, policy and other reporting requirements
Section 405.28 - Social services
Section 405.29 - Cardiac Services
Section 405.30 - Organ and Vascularized Composite Allograft Transplant Services/Programs
Section 405.31 - Living donor transplantation services
Section 405.32 - Observation services
Section 405.33 Screening mammography services
Section 405.34 Stroke services
Section 405.35 - 405.42 Reserved
Section 405.43 REPEALED
Section 405.44 - Validity
Section 405.45 - Trauma Centers
Part 406 - Rural Hospital Swing Bed Demonstration
Section 406.1 - Definition
Section 406.2 - Applicability
Section 406.3 - Admission, patient assessment, planning and services
Section 406.4 - Transfer and affiliation agreements
Section 406.5 - Discharge planning
Section 406.6 - Evaluation
Part 407 - Primary Care Hospitals - Minimum Standards
Section 407.1 - Definitions
Section 407.2 - Designation of PCHs and CAHs
Section 407.3 - Scope of service
Section 407.4 - Governing body
Section 407.5 - Administrative requirements
Section 407.6 - Quality assurance and utilization review
Section 407.7 - Patients' rights
Section 407.8 - Medical/professional staff
Section 407.9 - Nursing services
Section 407.10 - Primary care related inpatient and outpatient services
Section 407.11 - Clinical and ancillary support services
Section 407.12 - Emergency services
Section 407.13 - Environmental health and infection control
Section 407.14 - Optional services
Part 408 - Central services facility rural health networks (CSFRHN)
Section 408.1 - Definition
Section 408.2 - Network Operational Plans (NOP)
Section 408.3 - Administration
Section 408.4 - Supervision by the commissioner
Article 3 - Residential Care Facilities
Part 410 - Scheduled Short Term Care In A Nursing Home
Section 410.1 - Definitions
Section 410.2 - Resident care standards
Section 410.3 - Service approval and physical space
Part 411 - Ombudsmen Access To Residential Health Care Facilities
Section 411.1 - Duty of the operator
Part 412 - Reporting Information For Inspections
Section 412.1 - Facility-supplied information required
Section 412.2 - Certification by operator or administrator
Section 412.3 - Inspection
Part 413 - Consumer Information System
Section 413.1 - Consumer information
Section 413.2 - Disclosure
Section 413.3 - Appeal process
Part 414 - Nursing Homes - Continuous Violation Penalties
Section 414.1 - System of penalties
Section 414.2 - Criteria for continuous violation penalties
Section 414.3 - Additional penalties
Part 415 - Nursing Homes - Minimum Standards
GENERAL
Section 415.1 - Basis and scope
Section 415.2 - Definitions
RESIDENTIAL RIGHTS AND SERVICES
Section 415.3 - Residents' rights
Section 415.4 - Resident behavior and facility practices
Section 415.5 - Quality of life
Section 415.6 Reserved
Section 415.7 Reserved
Section 415.8 Reserved
Section 415.9 Reserved
Section 415.10 Reserved
CLINICAL SERVICES
Section 415.11 - Resident assessment and care planning
Section 415.12 - Quality of care
Section 415.13 - Nursing services
Section 415.14 - Dietary services
Section 415.15 - Medical services
Section 415.16 - Rehabilitative services
Section 415.17 - Dental services
Section 415.18 - Pharmacy services
Section 415.19 - Infection control
Section 415.20 - Laboratory and blood bank
Section 415.21 - Radiology and other diagnostic services
Section 415.22 - Clinical records
Section 415.23 Reserved
Section 415.24 Reserved
Section 415.25 Reserved
ADMINISTRATIVE
Section 415.26 - Organization and administration
Section 415.27 - Quality assessment & assurance
Section 415.28 - Disclosure of ownership
Section 415.29 - Physical environment
Section 415.30 - General records
Section 415.31 - New York State RHCF nurse aide registry
Section 415.32 Weekly bed census data survey
Section 415.33 COVID-19 and Influenza Confirmatory Testing
Section 415.34 Reserved
Section 415.35 Reserved
OPTIONAL SERVICES
Section 415.36 - Long-term inpatient rehabilitation program for head-injured residents
Section 415.37 - Services for residents with Acquired Immune Deficiency Syndrome(AIDS)
Section 415.38 - Long-term ventilator dependent residents
Section 415.39 - Specialized programs for residents requiring behavioral interventions
Section 415.40 - Extended care of residents with traumatic brain injury
Section 415.41 Specialized Programs for Residents with Neurodegenerative Diseases
Article 4 Reserved
Article 5 - HIV/AIDS Health Services
Part 420 - Comprehensive Ambulatory HIV Programs
Section 420.1 - Applicability
Section 420.2 - Approval to provide services
Section 420.3 - Operating standards
Section 420.4 - Program administration
Article 6 - Skilled Nursing And Health Related Services, Non-Occupants General
Part 425 - Adult Day Health Care
Section 425.1 - Definitions
Section 425.2 - Application
Section 425.3 - Changes in existing program
Section 425.4 - General requirements for operation
Section 425.5 - Adult day health care services
Section 425.6 - Admission, continued stay and registrant assessment
Section 425.7 - Registrant care plan
Section 425.8 - Registrant continued-stay evaluation
Section 425.9 - Medical services
Section 425.10 - Nursing services
Section 425.11 - Food and nutrition services
Section 425.12 - Social services
Section 425.13 - Rehabilitation therapy services
Section 425.14 - Activities
Section 425.15 - Religious services and counseling
Section 425.16 - Dental services
Section 425.17 - Pharmaceutical services
Section 425.18 - Services for registrants with Acquired Immune Deficiency Syndrome (AIDS) and other high-need populations
Section 425.19 - General records
Section 425.20 - Clinical records
Section 425.21 - Confidentiality of records
Section 425.22 - Program evaluation
Section 425.23 - Payment
Part 426 Reserved
Part 427 Reserved
Article 7 - Home Health Agencies; Treatment Centers And Diagnostic Centers
Part 430 - Licensed Home Care Services Agencies And Certified Home Health Agencies
Section 430.1 - Applicability
Part 431 - Treatment Centers and Diagnostic Centers
Section 431.1 - Applicability
Part 432 - Hospice Operation
Section 432.1 - Applicability
Article 8 - New York State Annual Hospital Report
Part 440 - Applicability and Purpose
Section 440.1 - Applicability
Section 440.2 - Purpose
Part 441 - Definitions
Section 441.1 - General
Section 441.2 - Abandonment
Section 441.3 - Accelerated payments
Section 441.4 - Account
Section 441.5 - Accountability
Section 441.6 - Accounting control
Section 441.7 - Accounting policy
Section 441.8 - Accrual
Section 441.9 - Accrual reporting
Section 441.10 - Accrue
Section 441.11 - Accrued depreciation
Section 441.12 - Accrued expense
Section 441.13 - Accrued liability
Section 441.14 - Accrued revenue
Section 441.15 - Accumulated depreciation
Section 441.16 - Active medical staff
Section 441.17 - Actuarial basis
Section 441.18 - Acute care
Section 441.19 - Addition
Section 441.20 - Additional (paid-in) capital
Section 441.21 - Admission
Section 441.22 - Adult beds
Section 441.23 - Advance
Section 441.24 - Affiliate
Section 441.25 - Age
Section 441.26 - AICPA
Section 441.27 - Alcohol and drug unit
Section 441.28 - Ambulance calls
Section 441.29 - Ambulatory care
Section 441.30 - Ambulatory services
Section 441.31 - Amortization
Section 441.32 - Ancillary services
Section 441.33 - Asset
Section 441.34 - Audit
Section 441.35 - Available beds
Section 441.36 - Average daily inpatient census
Section 441.37 - Average length of stay
Section 441.38 - Average life
Section 441.39 - Bad debt
Section 441.40 - Balance
Section 441.41 - Balance sheet
Section 441.42 - Bassinets
Section 441.43 - Bed complement (beds available)
Section 441.44 - Betterment
Section 441.45 - Blood bank transfusions
Section 441.46 - Board-designated assets
Section 441.47 - Boarder baby
Section 441.48 - Bond
Section 441.49 - Bond discount
Section 441.50 - Bond premium
Section 441.51 - Book inventory
Section 441.52 - Book of original entry
Section 441.53 - Book value
Section 441.54 - Burn center
Section 441.55 - Capital asset
Section 441.56 - Capital expenditure
Section 441.57 - Capital lease
Section 441.58 - Capitalize
Section 441.59 - Certificate of deposit
Section 441.60 - Certified bed capacity
Section 441.61 - Certified bed days available
Section 441.62 - Chain organization
Section 441.63 - Chart of accounts
Section 441.64 - Clearing account
Section 441.65 - Clinic outpatient
Section 441.66 - Comprehensive inpatient rehabilitation service
Section 441.67 - Consistency
Section 441.68 - Contract service
Section 441.69 - Contractual adjustment
Section 441.70 - Contributed capital
Section 441.71 - Contributed services
Section 441.72 - Control
Section 441.73 - Cost
Section 441.74 - Cost center
Section 441.75 - Critical care units
Section 441.76 - Critical care units (type I)
Section 441.77 - Critical care units (type II)
Section 441.78 - Current assets
Section 441.79 - Current liability
Section 441.80 - Daily hospital services
Section 441.81 - Daily inpatient census
Section 441.82 - Date of acquisition
Section 441.83 - Date of change in certified bed capacity--decrease
Section 441.84 - Date of change in certified bed capacity--increase
Section 441.85 - Deductible
Section 441.86 - Deductions from revenue
Section 441.87 - Deferral (or deferment)
Section 441.88 - Deferred charge
Section 441.89 - Deferred credit
Section 441.90 - Depreciable cost
Section 441.91 - Depreciation
Section 441.92 - Depreciation fund
Section 441.93 - Direct expense
Section 441.94 - Direct assignment of cost
Section 441.95 - Discharge
Section 441.96 - Discount earned
Section 441.97 - Discrete unit
Section 441.98 - Distribution
Section 441.99 - Donated commodities
Section 441.100 - Donated services
Section 441.101 - Due from other funds
Section 441.102 - Due to other funds
Section 441.103 - Earned
Section 441.104 - Emergency outpatient
Section 441.105 - Emergency service category 4--basic emergency services
Section 441.106 - Emergency services category 3--general emergency services
Section 441.107 - Emergency services category 2--major emergency hospital
Section 441.108 - Emergency services category 1--comprehensive emergency medical services
Section 441.109 - Empirical
Section 441.110 - Employee
Section 441.111 - Employee benefit
Section 441.112 - Encounter
Section 441.113 - Endowment funds
Section 441.114 - Equity
Section 441.115 - Equity ownership
Section 441.116 - Error
Section 441.117 - Estimated useful life
Section 441.118 - Expenditure
Section 441.119 - Expense
Section 441.120 - Expense center
Section 441.121 - Expired cost
Section 441.122 - Extraordinary expense
Section 441.123 - Facility
Section 441.124 - Fair market value
Section 441.125 - FASB
Section 441.126 - Fellow
Section 441.127 - Fidelity bond
Section 441.128 - Fiduciary
Section 441.129 - Financial Accounting Standards Board (FASB)
Section 441.130 - Financial statements
Section 441.131 - Financially indigent patient
Section 441.132 - Fixed assets
Section 441.133 - Fixed capital
Section 441.134 - Fixed cost (or expense)
Section 441.135 - Fringe benefit
Section 441.136 - Full-time equivalent employees (FTE)
Section 441.137 - Function
Section 441.138 - Functional reporting
Section 441.139 - Fund
Section 441.140 - Fund accounting
Section 441.141 - Fund asset
Section 441.142 - Fund balance
Section 441.143 - Fund balance sheet
Section 441.144 - Fund liability
Section 441.145 - Funded debt
Section 441.146 - Funded depreciation
Section 441.147 - Funded reserve
Section 441.148 - Funds held in trust by others
Section 441.149 - GAAP
Section 441.150 - Gain or loss
Section 441.151 - General fund
Section 441.152 - General journal
Section 441.153 - General ledger
Section 441.154 - Generally accepted
Section 441.155 - Gift
Section 441.156 - Goodwill
Section 441.157 - Governing board
Section 441.158 - Gross
Section 441.159 - Gross charges (gross revenue)
Section 441.160 - Gross square feet
Section 441.161 - Health facility
Section 441.162 - Health-related beds
Section 441.163 - Health-related care
Section 441.164 - Historical cost
Section 441.165 - Holding account
Section 441.166 - Home office
Section 441.167 - Hospital
Section 441.168 - Hospital-based physician
Section 441.169 - Hospital boarder
Section 441.170 - Hospital patient
Section 441.171 - Imprest fund
Section 441.172 - Improvement
Section 441.173 - Income realization
Section 441.174 - Income statement
Section 441.175 - Indirect liability
Section 441.176 - Inpatient
Section 441.177 - Inpatient admission
Section 441.178 - Intangible asset
Section 441.179 - Intensive care
Section 441.180 - Interfund transfer
Section 441.181 - Intern
Section 441.182 - Internal control
Section 441.183 - Inventory control
Section 441.184 - Inventory valuation
Section 441.185 - Invested capital
Section 441.186 - Investor-owned (proprietary) hospital
Section 441.187 - Invoice
Section 441.188 - Invoice cost
Section 441.189 - Irrevocable trust
Section 441.190 - Lease
Section 441.191 - Leasehold
Section 441.192 - Liability
Section 441.193 - License
Section 441.194 - Listing of accounts
Section 441.195 - Live births
Section 441.196 - Living trust funds
Section 441.197 - Maintenance
Section 441.198 - Materiality
Section 441.199 - Medicaid (Title XIX)
Section 441.200 - Medical record
Section 441.201 - Medical services
Section 441.202 - Medical staff classification--associate
Section 441.203 - Medical staff classification--attending
Section 441.204 - Medical staff classification--consulting
Section 441.205 - Medical staff classification--courtesy
Section 441.206 - Medical staff classification--house staff (paid staff)
Section 441.207 - Medicare
Section 441.208 - Mentally disordered patient
Section 441.209 - Modernization
Section 441.210 - Neonatal intensive care unit
Section 441.211 - Net
Section 441.212 - Net square feet
Section 441.213 - Net worth
Section 441.214 - Newborn
Section 441.215 - Nine-C (IX-C) corporation
Section 441.216 - Nonoperating expense
Section 441.217 - Nonoperating revenue
Section 441.218 - Nonprofit corporation
Section 441.219 - Non-revenue-producing cost centers
Section 441.220 - Nonroutine maintenance and repairs
Section 441.221 - Not-for-profit
Section 441.222 - Nursing services
Section 441.223 - Obsolescence
Section 441.224 - Occasion of service
Section 441.225 - On-call pay (standby)
Section 441.226 - Operating expenses
Section 441.227 - Operating fund
Section 441.228 - Operating income (or profit)
Section 441.229 - Operating lease
Section 441.230 - Operating revenue
Section 441.231 - Organization cost (or expense)
Section 441.232 - Original cost
Section 441.233 - Other operating revenue
Section 441.234 - Outpatient
Section 441.235 - Outstanding
Section 441.236 - Overhead
Section 441.237 - Owner's equity
Section 441.238 - Ownership
Section 441.239 - Oxygen therapy minutes
Section 441.240 - Paid-in capital
Section 441.241 - Paid staff
Section 441.242 - Parent company
Section 441.243 - Part A and Part B services
Section 441.244 - Patient care services revenue
Section 441.245 - Patient day
Section 441.246 - Payor
Section 441.247 - Payroll
Section 441.248 - Payroll distribution
Section 441.249 - Payroll records
Section 441.250 - Pediatric patient
Section 441.251 - Periodic interim payment (PIP)
Section 441.252 - Perpetual inventory
Section 441.253 - Personal property
Section 441.254 - Physical inventory
Section 441.255 - Physical life
Section 441.256 - Physician
Section 441.257 - Physician, attending
Section 441.258 - Physician, teaching
Section 441.259 - Plant
Section 441.260 - Plant replacement and expansion funds
Section 441.261 - Pooled investments
Section 441.262 - Premature infant
Section 441.263 - Premature nursery
Section 441.264 - Prepaid expense
Section 441.265 - Prepay
Section 441.266 - Present value
Section 441.267 - Prior-period adjustment
Section 441.268 - Procedure
Section 441.269 - Professional component
Section 441.270 - Program
Section 441.271 - Provider
Section 441.272 - Psychiatric day care
Section 441.273 - Psychiatric inpatient service
Section 441.274 - Psychiatric night care
Section 441.275 - Radiology diagnostic films
Section 441.276 - Real estate (or property)
Section 441.277 - Reclassification
Section 441.278 - Record
Section 441.279 - Referred ambulatory
Section 441.280 - Rehabilitation beds
Section 441.281 - Religious corporation
Section 441.282 - Reporting manual
Section 441.283 - Reporting period
Section 441.284 - Reporting principles
Section 441.285 - Referred outpatient
Section 441.286 - Refund
Section 441.287 - Registration
Section 441.288 - Relative value unit
Section 441.289 - Remuneration
Section 441.290 - Repair
Section 441.291 - Replacement
Section 441.292 - Replacement cost
Section 441.293 - Reserve
Section 441.294 - Resident
Section 441.295 - Responsibility
Section 441.296 - Responsibility accounting
Section 441.297 - Restricted funds
Section 441.298 - Retained earnings (or income)
Section 441.299 - Retirement
Section 441.300 - Retirement of indebtedness funds
Section 441.301 - Revenue
Section 441.302 - Revenue center
Section 441.303 - Revenue-producing cost centers
Section 441.304 - Routine
Section 441.305 - Salvage value
Section 441.306 - Self-responsible (self-pay) patient
Section 441.307 - Self-insurance
Section 441.308 - Share of pooled investments
Section 441.309 - Sinking fund
Section 441.310 - Services
Section 441.311 - Specific purpose funds
Section 441.312 - Specimen
Section 441.313 - Standard unit of measure
Section 441.314 - Standby pay (on-call)
Section 441.315 - Stepdown method
Section 441.316 - Straight-line method of depreciation
Section 441.317 - Sub-acute care services.
Section 441.318 - Subsidiary ledger
Section 441.319 - Tangible assets
Section 441.320 - Teaching program (approved)
Section 441.321 - Teaching program (nonapproved)
Section 441.322 - Term endowment funds
Section 441.323 - Tests
Section 441.324 - Third-party payor
Section 441.325 - Trade discount
Section 441.326 - Transaction
Section 441.327 - Treasury stock
Section 441.328 - Treatment
Section 441.329 - Triage
Section 441.330 - Trial balance
Section 441.331 - Trust
Section 441.332 - Trust fund
Section 441.333 - Tuberculosis beds
Section 441.334 - Unit of service
Section 441.335 - Unrealized revenue
Section 441.336 - Unrestricted funds
Section 441.337 - Useful life
Section 441.338 - Vested interest
Section 441.339 - Visit
Section 441.340 - Wing
Section 441.341 - Zero level accounts
Part 442 - Reporting Principles And Concepts
Section 442.1 - Purpose
BASIC CONCEPTS
Section 442.2 - Accounting entity
Section 442.3 - Continuity of activity
Section 442.4 - Reporting period
Section 442.5 - Objective evidence
Section 442.6 - Conservatism
Section 442.7 - Consistency
Section 442.8 - Full disclosure
Section 442.9 - Materiality
Section 442.10 - Basis of valuation
REPORTING PRINCIPLES
Section 442.11 - Accrual reporting
Section 442.12 - Matching of revenue and expenses
Section 442.13 - Deductions from operating revenue
Section 442.14 - Fund accounting
Section 442.15 - Long-term security investments
Section 442.16 - Pooled investments
Section 442.17 - Inventories
Section 442.18 - Accounting for property, plant and equipment
Section 442.19 - Timing differences
Section 442.20 - Accounting for pledges
Section 442.21 - Self-insurance
Section 442.22 - Related organizations
Section 442.23 - Debt financing for plant replacement and expansion purposes
SPECIALIZED REPORTING AREAS
Section 442.24 - Direct assignment of costs
Section 442.25 - Hospital research and education costs
Section 442.26 - In-service education--nursing
Section 442.27 - In-service education--nonnursing
Section 442.28 - Physician remuneration
Section 442.29 - Periodic interim payments
Part 443 - Listing Of Accounts
Section 443.1 - Preface
Section 443.2 - Functional and responsibility concepts
Section 443.3 - Numerical coding system
Section 443.4 - Listing of accounts--balance sheet
Section 443.5 - Listing of accounts--income statement
Section 443.6 - Small hospital reduced reporting requirements
Section 443.7 - Natural classification of revenue
Section 443.8 - Natural classification of expense
Part 444 - Description Of Accounts
Section 444.1 - Preface
BALANCE SHEETS
Section 444.2 - Unrestricted Fund assets
Section 444.3 - Restricted Fund assets
Section 444.4 - Unrestricted fund liabilities
Section 444.5 - Restricted fund liabilities
Section 444.6 - Fund balances
INCOME STATEMENTS
Section 444.7 - General
Section 444.8 - Operating revenue accounts--general
Section 444.9 - Operating revenue--daily hospital services
Section 444.10 - Operating revenue--ambulatory services
Section 444.11 - Operating revenue--ancillary services
Section 444.12 - Operating revenue--other operating revenue
Section 444.13 - Operating revenue--deductions from revenue
Section 444.14 - Patient revenue account descriptions
Section 444.15 - Other operating revenue account descriptions
Section 444.16 - Deductions from revenue account descriptions
Section 444.17 - Operating expenses--general
Section 444.18 - Daily hospital services expenses description
Section 444.19 - Ambulatory services expenses description
Section 444.20 - Ancillary services expenses description
Section 444.21 - Other operating expenses description
Section 444.22 - Non-operating revenue and expenses description
NATURAL CLASSIFICATION OF EXPENSE
Section 444.23 - Natural classification of expense
Part 445 - Account Distribution Index
Section 445.1 - Introduction
Section 445.2 - Job titles by natural classification index
Section 445.3 - Supplies and services by natural expense classification index
Part 446 - Reporting Requirements
REPORTING REQUIREMENTS
Section 446.1 - Introduction
Section 446.2 - Reclassification for reporting purposes
Section 446.3 - Reclassification for cost finding purposes
Section 446.4 - Alternative cost allocation bases--sequence of allocation
Section 446.5 - Recommended cost allocation bases--listing
Section 446.6 - Definitions and sources of statistics for Medicaid cost allocation
Section 446.7 - Description of other New York State supplemental data
Section 446.8 - Definitions and sources of statistics for Medicaid cost allocation
Section 446.9 - Expense detail reporting
Section 446.10 - Identification of supplemental data
STATISTICAL DATA
Section 446.11 - Service classification
Section 446.12 - Accommodation classification
Section 446.13 - Visits
Section 446.14 - Changes in certified bed capacity
BASIC INFORMATION
Section 446.15 - Governing authority
PATIENT CLASSIFICATION
Section 446.16 - Source of payment defined
Section 446.17 - Gross charges by source of payment
Section 446.18 - Patient days by source of payment
Section 446.19 - Discharges by source of payment
Section 446.20 - Ambulatory visits by source of payment
Section 446.21 - Direct admissions from emergency room
Section 446.22 - Inpatient care statistics by unit
Section 446.23 - Ambulatory care statistics
CAPITAL PLANT
Section 446.24 - Patient accommodations
SERVICES PROVIDED AND GOODS USED
Section 446.25 - Home medical care program
Section 446.26 - Organized Drug Addiction Program
Section 446.27 - Organized alcoholic treatment program
Section 446.28 - Selected special service statistics
ADDITIONAL INFORMATION
Section 446.29 - Additional information
UPSTATE BLUE CROSS SUPPLEMENTAL DATA
Section 446.30 - Cost allocation adjustments
Section 446.31 - Lease schedule
Section 446.32 - Statistical data
DOWNSTATE BLUE CROSS SUPPLEMENTAL DATA
Section 446.33 - Adjustments to expense
Section 446.34 - Services not covered
Section 446.35 - Other data required
BOTH BLUE CROSS PLANS--SUPPLEMENTAL DATA
Section 446.36 - Supplemental data for both upstate and downstate Blue Cross plans
MEDICAID SUPPLEMENTAL DATA
Section 446.37 - Cost allocation adjustments
Section 446.38 - Funded depreciation calculation
Section 446.39 - Funded depreciation waiver
Section 446.40 - Rent and equity
Section 446.41 - Hospital-based home health agencies
Section 446.42 - Ambulance service
Section 446.43 - Physician cost
PROGRAM SERVICES FOR SUPPLEMENTAL DATA
Section 446.44 - Program services for supplemental data
Part 447 - Standard Unit Of Measure References
Section 447.1 - Laboratory Services
Section 447.2 - Radiology Services
Section 447.3 - Neurology--Diagnostic Services
Section 447.4 - Physical therapy services
Section 447.5 - Occupational Therapy Services
Part 448 - Sampling Specifications
Section 448.1 - Specifications for cost reporting periods beginning in 1980
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