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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
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
Section 400.26 - Health Equity Impact Assessments
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 and Minimum Nursing Staff Requirements
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 REPEALED
Section 415.34 Minimum Direct Resident Care Spending
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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