- Home
- VOLUME C (Title 10)
- Chapter V - Medical Facilities
- SubChapter A - Medical Facilities--Minimum Standards
- Article 8 - New York State Annual Hospital Report
- Part 441 - Definitions
- Title: Section 441.125 - FASB
Title: Section 441.125 - FASB
441.125 FASB. Financial Accounting Standards Board.
Volume
VOLUME C (Title 10)
- VOLUME C (Title 10)
- Chapter IV - Health Information Systems
- 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- Section 400.23 Repealed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
- 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
- Part 400 - All Facilities--General Requirements
- 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
- 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)
- Part 405 - Hospitals--Minimum Standards
- Article 3 - Residential Care Facilities
- Part 410 - Scheduled Short Term Care In A Nursing Home
- Part 411 - Ombudsmen Access To Residential Health Care Facilities
- Part 412 - Reporting Information For Inspections
- Part 413 - Consumer Information System
- Part 414 - Nursing Homes - Continuous Violation Penalties
- Part 415 - Nursing Homes - Minimum Standards
- GENERAL
- RESIDENTIAL RIGHTS AND SERVICES
- 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
- 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 - General requirements for Adult day health care settings
- Section 425.6 - Adult day health care services
- Section 425.7 - Admission, continued stay and registrant assessment
- Section 425.8 - Registrant person-centered care plan
- Section 425.9 - Registrant continued-stay evaluation
- Section 425.10 - Medical services
- Section 425.11 - Nursing services
- Section 425.12 - Food and nutrition services
- Section 425.13 - Social services
- Section 425.14 - Rehabilitation therapy services
- Section 425.15 - Activities
- Section 425.16 - Religious services and counseling
- Section 425.17 - Dental services
- Section 425.18 - Pharmaceutical services
- Section 425.19 - Services for registrants with Acquired Immune Deficiency Syndrome (AIDS) and other high-need populations
- Section 425.20 - General records
- Section 425.21 - Clinical records
- Section 425.22 - Confidentiality of records
- Section 425.23 - Program evaluation
- Section 425.24 - Payment
- Part 426 Reserved
- Part 427 Reserved
- Part 425 - Adult Day Health Care
- Article 7 - Home Health Agencies; Treatment Centers And Diagnostic Centers
- Article 8 - New York State Annual Hospital Report
- Part 440 - Applicability and 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
- 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
- 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
- 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
- Part 445 - Account Distribution 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
- BASIC INFORMATION
- 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
- SERVICES PROVIDED AND GOODS USED
- ADDITIONAL INFORMATION
- UPSTATE BLUE CROSS SUPPLEMENTAL DATA
- DOWNSTATE BLUE CROSS SUPPLEMENTAL DATA
- BOTH BLUE CROSS PLANS--SUPPLEMENTAL DATA
- MEDICAID SUPPLEMENTAL DATA
- PROGRAM SERVICES FOR SUPPLEMENTAL DATA
- REPORTING REQUIREMENTS
- Part 447 - Standard Unit Of Measure References
- Part 448 - Sampling Specifications
- Article 1 - General
- SubChapter A - Medical Facilities--Minimum Standards