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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
- Part 443 - Listing Of Accounts
- Title: Section 443.2 - Functional and responsibility concepts
Title: Section 443.2 - Functional and responsibility concepts
443.2 Functional and responsibility concepts. (2010) In developing this Listing of Accounts, it was necessary to choose between functional and responsibility concepts of reporting. Both of these concepts result in the accumulation of the same amount of total costs. However, because organizational structures vary among hospitals, responsibility reporting would not allow for comparability. On the other hand, functions (Housekeeping, Dietary, Intensive Care, etc.) carried out by any hospital would be similar, thus a functional accounting system allows for comparability. For this reason, this Listing of Accounts is based upon functional reporting concepts.
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
- 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 - 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
- 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