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Part 451 - Definitions
Effective Date
12/23/1980
Part 451 - Definitions
Section 451.0 - General
Section 451.1 - Accelerated depreciation
Section 451.2 - Accommodation fee
Section 451.3 - Accounting
Section 451.4 - Account control
Section 451.5 - Accounting manual
Section 451.6 - Accounting period
Section 451.7 - Accounting policy
Section 451.8 - Accrual basis
Section 451.9 - Accumulated income (or earnings or profit)
Section 451.10 - Activity
Section 451.11 - Actual cost
Section 451.12 - Actual time method
Section 451.13 - Actuarial basis
Section 451.14 - Additional (paid-in) capital
Section 451.15 - Adjusting (journal) entry
Section 451.16 - Administrative accounting
Section 451.17 - Administrative expense
Section 451.18 - Advance
Section 451.19 - Age
Section 451.20 - AICPA
Section 451.21 - Allocate
Section 451.22 - Allowance
Section 451.23 - Allowable costs
Section 451.24 - Amortization
Section 451.25 - Apportionment
Section 451.26 - Appreciation
Section 451.27 - Article 2-A facility
Section 451.28 - Assets
Section 451.29 - Audit
Section 451.30 - Available beds
Section 451.31 - Average daily inpatient census
Section 451.32 - Average length of stay
Section 451.33 - Average life
Section 451.34 - Bad debts
Section 451.35 - Balance
Section 451.36 - Balance sheet
Section 451.37 - Bed turnover rate
Section 451.38 - Benefit
Section 451.39 - Betterment
Section 451.40 - Board-designated funds
Section 451.41 - Bond
Section 451.42 - Book inventory
Section 451.43 - Book of original entry
Section 451.44 - Book value (or cost)
Section 451.45 - Calendar year
Section 451.46 - Capital expenditures
Section 451.47 - Capitalization
Section 451.48 - Cash basis
Section 451.49 - Certificate of deposit
Section 451.50 - Chain Organization
Section 451.51 - Change of ownership
Section 451.52 - Charity allowances
Section 451.53 - Chart of accounts
Section 451.54 - Classification of accounts
Section 451.55 - Clearing account
Section 451.56 - Common ownership
Section 451.57 - Consistency
Section 451.58 - Consultant
Section 451.59 - Contractor
Section 451.60 - Contractual adjustment
Section 451.61 - Contributed capital
Section 451.62 - Contributed services
Section 451.63 - Control
Section 451.64 - Control (or controlling) account
Section 451.65 - Cost
Section 451.66 - Cost allocation
Section 451.67 - Cost centers
Section 451.68 - Cost-finding
Section 451.69 - Courtesy allowances
Section 451.70 - Current assets
Section 451.71 - Current liability
Section 451.72 - Daily inpatient census
Section 451.73 - Date of acquisition
Section 451.74 - Deductible
Section 451.75 - Deferral (or deferment)
Section 451.76 - Deferred charges
Section 451.77 - Definition
Section 451.78 - Depreciation
Section 451.79 - Department
Section 451.80 - Development period
Section 451.81 - Direct cost
Section 451.82 - Direct expense
Section 451.83 - Discount earned
Section 451.84 - Distribution
Section 451.85 - Donated services
Section 451.86 - Donated supplies
Section 451.87 - Earned
Section 451.88 - Employee benefit
Section 451.89 - Encumbrance (governmental accounting)
Section 451.90 - Endowment fund
Section 451.91 - Enterprise
Section 451.92 - Equity
Section 451.93 - Equity ownership
Section 451.94 - Examination
Section 451.95 - Exception
Section 451.96 - Exhibit
Section 451.97 - Expected life
Section 451.98 - Expenditure
Section 451.99 - Expense
Section 451.100 - Expense center
Section 451.101 - Expired cost
Section 451.102 - External audit
Section 451.103 - Extraordinary depreciation
Section 451.104 - Facility
Section 451.105 - Fair market value
Section 451.106 - Fidelity bond
Section 451.107 - Fiduciary
Section 451.108 - Financial accounting
Section 451.109 - Financial Accounting Standards Board (FASB)
Section 451.110 - Financial statement
Section 451.111 - Fiscal year
Section 451.112 - Fixed asset
Section 451.113 - Fixed capital
Section 451.114 - Fixed cost (or expense)
Section 451.115 - Fringe benefit
Section 451.116 - Functional
Section 451.117 - Functional
Section 451.118 - Functional accounting
Section 451.119 - Fund
Section 451.120 - Fund account
Section 451.121 - Fund accounting
Section 451.122 - Fund asset
Section 451.123 - Fund balance
Section 451.124 - Fund balance sheet
Section 451.125 - Funded debt
Section 451.126 - Funded reserve
Section 451.127 - Fund group
Section 451.128 - Fund liability
Section 451.129 - Funds held in trust by others
Section 451.130 - Generally accepted accounting principles
Section 451.131 - Generally accepted auditing standards
Section 451.132 - General journal
Section 451.133 - General ledger
Section 451.134 - Generally accepted
Section 451.135 - Gross
Section 451.136 - Group I equipment
Section 451.137 - Group II equipment
Section 451.138 - Group III equipment
Section 451.139 - HFMA
Section 451.140 - Historical cost
Section 451.141 - Home office
Section 451.142 - Hospital
Section 451.143 - Imprest cash
Section 451.144 - Imprest fund
Section 451.145 - Imprest system
Section 451.146 - Improvement
Section 451.147 - Imputed value of services rendered
Section 451.148 - Income realization
Section 451.149 - Income statement
Section 451.150 - Increment
Section 451.151 - Indirect cost
Section 451.152 - Indirect liability
Section 451.153 - Initial occupancy period
Section 451.154 - Initial occupancy expense
Section 451.155 - Inpatient
Section 451.156 - Inpatient admission
Section 451.157 - Inpatient bed count
Section 451.158 - Inpatient bed count day
Section 451.159 - Inpatient bed count days (total)
Section 451.160 - Inpatient bed occupancy ratio
Section 451.161 - Inpatient census
Section 451.162 - Inpatient discharge
Section 451.163 - Intangible assets
Section 451.164 - Interfund transfer
Section 451.165 - Interest
Section 451.166 - Interest on capital indebtedness
Section 451.167 - Internal control
Section 451.168 - Inventory
Section 451.169 - Inventory control
Section 451.170 - Inventory valuation
Section 451.171 - Invested capital
Section 451.172 - Ledger control
Section 451.173 - Length of stay (for one patient)
Section 451.175 - Leasehold improvements
Section 451.176 - Liability
Section 451.177 - Licensed bed capacity
Section 451.178 - Limited-life asset
Section 451.179 - Liquid asset
Section 451.180 - Living trust funds
Section 451.181 - Maintenance
Section 451.182 - Management
Section 451.183 - Materiality
Section 451.184 - Matrix inversion
Section 451.185 - Medical recipient
Section 451.186 - Medical services
Section 451.187 - Medicare
Section 451.188 - Multi-facility provider
Section 451.189 - Net worth
Section 451.190 - Nominal account
Section 451.191 - Nonallowable cost
Section 451.192 - Nonoperating revenue
Section 451.193 - Nonprofit corporation
Section 451.194 - Nonrestricted funds
Section 451.195 - Nonrevenue-producing cost centers
Section 451.196 - Object classification
Section 451.197 - Obsolescence
Section 451.198 - Occasion of service
Section 451.199 - Occupancy expense
Section 451.200 - Operating budget
Section 451.201 - Operating cost (or expense)
Section 451.202 - Operating income (or profit)
Section 451.203 - Operational period
Section 451.204 - Organizational unit
Section 451.205 - Original cost
Section 451.206 - Outpatient
Section 451.207 - Outstanding
Section 451.208 - Overhead
Section 451.209 - Owner
Section 451.210 - Paid-in capital
Section 451.211 - Part A and Part B services
Section 451.212 - Patient day
Section 451.213 - Payroll distribution
Section 451.214 - Permanent financial occupancy date
Section 451.215 - Per patient day costs (PPD)
Section 451.216 - Petty cash fund
Section 451.217 - Plant
Section 451.218 - Plant replacement and expansion funds
Section 451.219 - Pooled investments
Section 451.220 - Pre-operating expenses
Section 451.221 - Prepaid expense
Section 451.222 - Principal
Section 451.223 - Proprietary accounts
Section 451.224 - Prorate
Section 451.225 - Prudent buyer concept
Section 451.226 - Purchased services
Section 451.227 - Quick asset
Section 451.228 - Reasonable cost
Section 451.229 - Related organization
Section 451.230 - Repair
Section 451.231 - Replacement
Section 451.232 - Replacement cost
Section 451.233 - Residential health care facility
Section 451.234 - Responsibility accounting
Section 451.235 - Restricted funds
Section 451.236 - Retained earnings (or income)
Section 451.237 - Retirement of indebtedness funds
Section 451.238 - Return on capital investment
Section 451.239 - Revenue
Section 451.240 - Revenue-producing cost centers
Section 451.241 - Revolving fund
Section 451.242 - Round off
Section 451.243 - Schedule
Section 451.244 - Service cost
Section 451.245 - Share of pooled investments
Section 451.246 - Sinking fund
Section 451.247 - Special purpose fund
Section 451.248 - Specific purpose funds
Section 451.249 - Stepdown method
Section 451.250 - Straight-line method
Section 451.251 - Tangible assets
Section 451.252 - Temporary funds
Section 451.253 - Term endowment funds
Section 451.254 - Trial balance
Section 451.255 - Trade discount
Section 451.256 - Total inpatient service days
Section 451.257 - Total length of stay (for all inpatients)
Section 451.258 - Unit of service
Section 451.259 - Unrestricted funds
Section 451.260 - Useful life
Section 451.261 - Valuation account (or reserve)
Section 451.262 - Weighted average