Part 441 - Definitions

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