Title: Section 441.277 - Reclassification

441.277 Reclassification. The process of recasting a hospital's revenue and expense accounts into a new structure, e.g., moving from a responsibility to a functional arrangement. For purposes of this manual, the process of converting the hospital's accounts so as to comply with the prescribed reporting principles, definitions, listing of accounts and formats found in this manual. An audit trial of the conversion process must be maintained.