Title: Section 443.5 - Listing of accounts--income statement
443.5 Listing of accounts--income statement. (2300) (a) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, Accounts 3620/6620 - Skilled Nursing Care - Medicaid Certified in subdivision (b) paragraph (4) of this section has 1980 in parentheses. This means this cost center must be reported for the reporting period beginning in 1980 and thereafter. All other cost centers are required to be reported for reporting periods ending in 1979 and thereafter.
Account Number
Revenue Expense Account Title/(Reporting Year Effective)
(b) DAILY HOSPITAL SERVICES (2310)
(1) ACUTE CARE.
3010 6010 MEDICAL/SURGICAL ACUTE
3170 6170 PEDIATRIC ACUTE
3210 6210 PSYCHIATRIC ACUTE
3250 6250 OBSTETRICS ACUTE
3280 6280 DEFINITIVE OBSERVATION (1980)
3290 6290 OTHER ACUTE CARE
(2) INTENSIVE CARE.
3310 6310 MEDICAL/SURGICAL INTENSIVE CARE
3330 6330 CORONARY CARE
3331 6331 Myocardial Infarction
3332 6332 Pulmonary Care
3333 6333 Heart Transplant
3339 6339 Other Coronary Care
3350 6350 PEDIATRIC INTENSIVE CARE
3370 6370 NEO-NATAL INTENSIVE CARE
3380 6380 BURN CARE
3390 6390 PSYCHIATRIC INTENSIVE CARE
3410 6410 OTHER INTENSIVE CARE I
3420 6420 OTHER INTENSIVE CARE II (1980 Optional)
3430 6430 OTHER INTENSIVE CARE III (1980 Optional)
(3) NURSERY.
3510 6510 NEWBORN NURSERY
3520 6520 PREMATURE NURSERY
(4) SUB-ACUTE CARE
3610 6610 SKILLED NURSING CARE - MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)
3620 6620 SKILLED NURSING CARE - MEDICAID CERTIFIED (1980)
3630 6630 PSYCHIATRIC LONG-TERM CARE
3640 6640 TUBERCULOSIS LONG-TERM CARE (1980)
3650 6650 INTERMEDIATE CARE - MENTALLY RETARDED (1982)
3660 6660 INTERMEDIATE CARE - OTHER (1980)
3670 6670 RESIDENTIAL CARE
3680 6680 OTHER SUB-ACUTE CARE SERVICES
3680 6680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)
3690 6690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)
(c) AMBULATORY SERVICES (2320)
3710 6710 EMERGENCY SERVICES
3711 6711 Emergency Room
3712 6712 Observation
3719 6719 Other Emergency Services
3720 6720 CLINIC SERVICES
3721 6721 Allergy Clinic
3722 6722 Cancer Clinic
3723 6723 Cardiology Clinic
3724 6724 Dental Clinic
3725 6725 Dermatology Clinic
3726 6726 Diabetic Clinic
3727 6727 Drug Abuse Clinic
3728 6728 Ear, Nose and Throat Clinic
3729 6729 Eye Clinic
3731 6731 General Medicine Clinic
3732 6732 Obstetrics/Gynecology Clinic
3733 6733 Orthopedic Clinic
3734 6734 Pediatric Clinic
3735 6735 Physical Medicine Clinic
3736 6736 Psychiatric Clinic
3737 6737 Surgery Clinic
3738 6738 Urology Clinic
3739 6739 Venereal Disease Clinic
3799 6799 Other Clinic Services
3810 6810 Home Program Dialysis Equipment - 100% (1980)
3820 6820 Home Program Dialysis - Other (1980)
3830 6830 AMBULATORY SURGERY SERVICES
3840 6840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES
3850 6850 AMBULANCE SERVICES
3860 6860 OTHER AMBULATORY SERVICES
3870 6870 FREE STANDING CLINIC
3880 6880 FREE STANDING CLINIC II (1980 Optional)
3890 6890 FREE STANDING CLINIC III (1980 Optional)
3910 6910 HOME HEALTH SERVICES - SKILLED NURSING CARE (1980)
3920 6920 HOME HEALTH SERVICES - MEDICAL SOCIAL SERVICES (1980)
3930 6930 HOME HEALTH SERVICES - HOME HEALTH AIDES (1980)
3990 6990 HOME HEALTH SERVICES - OTHER HOME HEALTH (1980)
(d) ANCILLARY SERVICES (2330)
(1) LABOR AND DELIVERY SERVICES.
4010 7010 LABOR AND DELIVERY SERVICES
(2) SURGICAL SERVICES GROUP.
4040 7040 SURGERY SERVICES
4041 7041 General Surgery
4042 7042 Open Heart Surgery
4043 7043 Neurosurgery
4044 7044 Orthopedic Surgery
4045 7045 Kidney Transplant
4046 7046 Other Organ Transplants
4049 7049 Other Operating Room Services
4060 7060 RECOVERY SERVICES (1980)
4080 7080 ANESTHESIOLOGY
(3) MEDICAL SUPPLIES AND EQUIPMENT GROUP.
4110 7110 MEDICAL SUPPLIES SOLD
4130 7130 DURABLE MEDICAL EQUIPMENT - SOLD (1982)
4140 7140 DURABLE MEDICAL EQUIPMENT - LEASED/RENTED (1982)
(4) DRUGS SOLD.
4150 7150 DRUGS SOLD
(5) LABORATORY SERVICES GROUP.
4210 7210 LABORATORY SERVICES - CLINICAL
4211 7211 Chemistry
4212 7212 Hematology
4213 7213 Immunology (Serology)
4214 7214 Microbiology (Bacteriology)
4215 7215 Procurement and Dispatch
4216 7216 Urine and Feces
4219 7219 Other Clinical Laboratories
4230 7230 LABORATORY SERVICES - PATHOLOGICAL
4231 7231 Cytology
4232 7232 Histology
4233 7233 Autopsy
4239 7239 Other Pathological Laboratories
4250 7250 WHOLE BLOOD AND PACKED RED CELLS (1980) 4260 7260 BLOOD STORING AND PROCESSING
(6) ELECTROCARDIOGRAPHY.
4290 7290 ELECTROCARDIOGRAPHY
(7) CARDIAC CATHETERIZATION.
4310 7310 CARDIAC CATHETERIZATION LABORATORY
(8) RADIOLOGY SERVICES GROUP.
4320 7320 RADIOLOGY - DIAGNOSTIC
4321 7321 Angiocardiography
4322 7322 Ultrasonography
4329 7329 Radiology - Diagnostic - Other
4340 7340 CT SCANNER
4360 7360 RADIOLOGY - THERAPEUTIC
4380 7380 NUCLEAR MEDICINE
4381 7381 Nuclear Medicine - Diagnostic
4382 7382 Nuclear Medicine - Therapeutic
(9) RESPIRATORY THERAPY.
4420 7420 RESPIRATORY THERAPY
(10) PULMONARY FUNCTION.
4440 7440 PULMONARY FUNCTION TESTING
(11) NEUROLOGY - DIAGNOSTIC.
4460 7460 NEUROLOGY - DIAGNOSTIC
4461 7461 Electroencephalography
4462 7462 Electromyography
(12) THERAPY SERVICES GROUP.
4510 7510 PHYSICAL THERAPY
4530 7530 OCCUPATIONAL THERAPY
4550 7550 SPEECH-LANGUAGE PATHOLOGY
4570 7570 RECREATIONAL THERAPY
4580 7580 AUDIOLOGY
4590 7590 OTHER PHYSICAL MEDICINE
4670 7670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES
4671 7671 Individual Therapy
4672 7672 Group Therapy
4673 7673 Family Therapy
4674 7674 Biofeedback Training
4675 7675 Psychological Testing
4676 7676 Shock Therapy
4689 7689 Other Psychiatric/Psychological Services
(13) RENAL DIALYSIS.
4710 7710 RENAL DIALYSIS
4711 7711 Hemodialysis
4713 7713 Peritoneal Dialysis
4715 7715 Patient Dialysis Training
4719 7719 Other Dialysis
(14) ORGAN ACQUISITION AND OTHER.
4730 7730 KIDNEY ACQUISITION
4750 7750 OTHER ORGAN ACQUISITION
4910 7910 OTHER ANCILLARY SERVICES
(e) OTHER OPERATING REVENUE (2340)
5020 TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH EXPENSES
5220 NURSING EDUCATION
5221 Registered Nurses
5222 Licensed Vocational (Practical) Nurses
5240 POSTGRADUATE MEDICAL EDUCATION - APPROVED TEACHING PROGRAMS
5250 POSTGRADUATE MEDICAL EDUCATION - NON-APPROVED TEACHING PROGRAMS
5260 OTHER HEALTH PROFESSION EDUCATION
5261 School of Medical Technology
5262 School of X-ray Technology
5263 School of Respiratory Therapy
5264 Administrative Intern Program
5265 Medical Records Librarian Program
5280 TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION EXPENSES
5320 NON-PATIENT FOOD SALES (1980)
5330 LAUNDRY AND LINEN SERVICES REVENUE
5350 SOCIAL SERVICES REVENUE
5360 HOUSING REVENUE
5361 Employee Housing
5363 Student Housing
5440 PARKING REVENUE
5450 HOUSEKEEPING SERVICES REVENUE
5610 TELEPHONE AND TELEGRAPH REVENUE
5620 DATA PROCESSING SERVICES REVENUE
5690 PURCHASING SERVICES REVENUE
5710 SALE OF ABSTRACTS MEDICAL RECORDS
5760 DONATED COMMODITIES
5770 DONATED BLOOD
5780 CASH DISCOUNTS ON PURCHASES
5790 SALE OF SCRAP AND WASTE
5810 REBATES AND REFUNDS
5820 VENDING MACHINE COMMISSIONS
5830 OTHER COMMISSIONS
5840 TELEVISION/RADIO RENTALS
5850 NON-PATIENT ROOM RENTALS
5860 MANAGEMENT SERVICES REVENUE
5870 OTHER OPERATING REVENUE
5880 TRANSFERS FROM RESTRICTED FUNDS FOR OTHER OPERATING EXPENSES
(f) DEDUCTIONS FROM REVENUE (2350)
5900 PROVISION FOR BAD DEBTS
5910 CONTRACTUAL ADJUSTMENTS - MEDICARE
5911 Contractual Adjustments - Medicare - Part A
5912 Contractual Adjustments - Medicare - Part B
5920 CONTRACTUAL ADJUSTMENTS - MEDICAID
5930 CONTRACTUAL ADJUSTMENTS - BLUE CROSS
5940 CONTRACTUAL ADJUSTMENTS - OTHER
5950 CHARITY/UNCOMPENSATED CARE - HILL BURTON (1980)
5960 CHARITY/UNCOMPENSATED CARE - -OTHER (1980)
5970 RESTRICTED DONATIONS AND GRANTS FOR INDIGENT CARE (Credit Balance Sheet)
5980 ADMINISTRATIVE, COURTESY, AND POLICY DISCOUNTS AND ADJUSTMENTS
5990 OTHER DEDUCTIONS FROM REVENUE
(g) OTHER OPERATING EXPENSES (2360)
(1) RESEARCH EXPENSES.
8010 RESEARCH
(2) EDUCATION EXPENSES.
8220 NURSING EDUCATION
8221 Registered Nurses
8222 Licensed Vocational (Practical) Nurses
POSTGRADUATE MEDICAL EDUCATION - PRIMARY CARE TEACHING PROGRAMS - APPROVED:
8240 INTERNAL MEDICINE (1981)
8250 FAMILY PRACTICE (1981)
8260 PEDIATRICS (1981)
8270 POSTGRADUATE MEDICAL EDUCATION - OTHER APPROVED
TEACHING PROGRAM (1980)
8280 POSTGRADUATE MEDICAL EDUCATION - NON-APPROVED
TEACHING PROGRAMS (1980)
8290 OTHER HEALTH PROFESSION EDUCATION (1980)
8291 School of Medical Technology
8292 School of X-ray Technology
8293 School of Respiratory Therapy
8294 Administrative Intern Program
8295 Medical Records Librarian Program
(3) GENERAL SERVICES.
8310 DIETARY SERVICES
8320 NON-PATIENT FOOD SERVICE (1980) 8330 LAUNDRY AND LINEN
8350 SOCIAL WORK SERVICES (1980)
8360 HOUSING
8361 Employee Housing
8362 Nonpaid Workers Housing
8365 Student Housing
8400 PLANT MAINTENANCE (1982)
8410 PLANT OPERATIONS AND MAINTENANCE
8410 PLANT OPERATION (1982)
8411 Plant Operations
8412 Plant Maintenance
8413 Grounds
8430 SECURITY
8440 PARKING
8450 HOUSEKEEPING
8460 CENTRAL SERVICES AND SUPPLY (1980)
8470 PHARMACY
(4) FISCAL SERVICES.
8510 GENERAL ACCOUNTING
8520 PATIENT ACCOUNTS, ADMITTING AND REGISTRATION
8521 Patient Accounting
8522 Credit and Collection
8523 Cashiering
8524 Inpatient Admitting
8525 Emergency Room Registration
8526 Clinic Registration
8527 Referred Ambulatory Registration
8528 Other Outpatient Registration
8530 ADMITTING (1982)
8540 REGISTRATION (1982)
8541 Emergency Room Registration
8542 Clinic Registration
8543 Referred Ambulatory Registration
8549 Other Outpatient Registration
(5) ADMINISTRATIVE SERVICES.
8610 HOSPITAL ADMINISTRATION
8611 Office of Hospital Administrator
8612 Governing Board
8613 Public Relations
8614 Spiritual Care
8615 Communications
8616 Personnel
8617 Management Engineering
8618 Health Sciences Library
8619 Auxiliary Groups
8621 Data Processing
8690 PURCHASING AND STORES
8710 MEDICAL RECORDS
8720 MEDICAL STAFF ADMINISTRATION
8730 MEDICAL STAFF SERVICES
8740 MEDICAL CARE REVIEW
8741 PSRO
8749 Other Medical Care Review
8750 NURSING ADMINISTRATION
8751 In-service Education--Nursing
8759 Nursing Administration--Other
8760 MEDICAL PHOTOGRAPHY AND ILLUSTRATION
8780 FUND RAISING
(6) UNASSIGNED EXPENSE.
8810 DEPRECIATION AND AMORTIZATION
8811 Land Improvements
8812 Buildings and Improvements
8813 Leasehold Improvements
8814 Fixed Equipment Intangibles
8815 LEASES AND RENTALS (MANDATORY REPORTING)(1980)
8816 Land
8817 Buildings and Improvements
8818 Fixed Equipment
8820 DEPRECIATION AND AMORTIZATION--MOVABLE EQUIPMENT (1980)
8825 LEASES AND RENTALS--MOVABLE EQUIPMENT (MANDATORY REPORTING)(1980)
Account Number
Revenue Expenses Account Title/(Reporting Year Effective)
8830 EMPLOYEE BENEFITS--NON-PAYROLL RELATED (1980)
8840 INSURANCE--HOSPITAL AND PROFESSIONAL MALPRACTICE
8850 INSURANCE--OTHER
8860 LICENSES AND TAXES (OTHER THAN INCOME TAXES)
8870 INTEREST--SHORT-TERM
8880 INTEREST--LONG-TERM
(7) HOLDING ACCOUNTS.
8991 CENTRAL PATIENT TRANSPORTATION
8992 NURSING FLOAT PERSONNEL
8993 EMPLOYEE BENEFITS--PAYROLL RELATED
(h) NON-OPERATING REVENUE AND EXPENSE (2370)
9010 GAINS OR LOSSES ON SALE OF HOSPITAL PROPERTY
9020 UNRESTRICTED CONTRIBUTIONS
9030 DONATED SERVICES
9040 INCOME, GAINS, AND LOSSES FROM UNRESTRICTED INVESTMENTS
9041 Unrealized Gains and Losses on Marketable Securities
9050 UNRESTRICTED INCOME FROM ENDOWMENT FUNDS
9051 Unrealized Gains and Losses on Marketable Securities
9060 UNRESTRICTED INCOME FROM OTHER RESTRICTED FUNDS
9061 Unrealized Gains and Losses on Marketable Securities
9070 TERM ENDOWMENT FUNDS BECOMING UNRESTRICTED
9080 TRANSFERS FROM RESTRICTED FUNDS FOR NON-OPERATING EXPENSE
9110 DOCTORS' PRIVATE OFFICE RENTAL REVENUE
9120 OFFICE AND OTHER RENTAL REVENUE
9130 RETAIL OPERATIONS REVENUE
9150 OTHER NON-OPERATING REVENUE
9210 DOCTORS' PRIVATE OFFICE RENTAL EXPENSE
9220 OFFICE AND OTHER RENTAL EXPENSE
9230 RETAIL OPERATIONS EXPENSE
9240 MAINTENANCE OF NON-PAID WORKERS (1981)
9250 OTHER NON-OPERATING EXPENSE
9410 PROVISION FOR INCOME TAXES
9411 Federal--Current
9412 Federal--Deferred
9413 State--Current
9414 State--Deferred
9415 Local--Current
9416 Local--Deferred
9500 EXTRAORDINARY ITEMS
Volume
VOLUME C (Title 10)