Title: Section 444.14 - Patient revenue account descriptions
444.14 Patient revenue account descriptions. (3221) (a) The specific patient revenue accounts and related expense accounts are listed in Part 443 of this Article. Detailed descriptions of the functions or types of activities to be included in each revenue center are included in the cost center descriptions which follow. The revenue relative to these functions and activities must be reported in the revenue account matching the cost center in which the costs are reported. For example, charges for Pediatric Acute services are reported in Pediatric Acute (account 3170) and the cost of the services are reported in Pediatric Acute (account 6170). Emergency Services are reported in Emergency Services (account 3710) and the cost of the services are reported in Emergency Services (account 6710). Thus a matching of revenues and expenses is achieved within each cost center.
(b) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, account 3620--Skilled Nursing Care--Medicaid Certified in subdivision (f) of this section has 1980 in parentheses. This means this revenue center must be reported for the reporting period beginning in 1980 and thereafter. All other revenue centers are required to be reported for reporting periods beginning in 1979 and thereafter.
(c) DAILY HOSPITAL SERVICES--ACUTE CARE REVENUE.
3010 MEDICAL/SURGICAL ACUTE
3170 PEDIATRIC ACUTE
3210 PSYCHIATRIC ACUTE
3250 OBSTETRICS ACUTE
3280 DEFINITIVE OBSERVATION
3290 OTHER ACUTE CARE
(d) DAILY HOSPITAL SERVICES--INTENSIVE CARE REVENUE.
3310 MEDICAL/SURGICAL INTENSIVE CARE
3330 CORONARY CARE
3331 Myocardial Infarction
3332 Pulmonary Care
3333 Heart Transplant
3339 Other Coronary Care
3350 PEDIATRIC INTENSIVE CARE
3370 NEO-NATAL INTENSIVE CARE
3380 BURN CARE
3390 PSYCHIATRIC INTENSIVE CARE
3410 OTHER INTENSIVE CARE I
3420 OTHER INTENSIVE CARE II (1980 Optional)
3430 OTHER INTENSIVE CARE III (1980 Optional)
(e) DAILY HOSPITAL SERVICES--NURSERY REVENUE
3510 NEWBORN NURSERY
3520 PREMATURE NURSERY
(f) DAILY HOSPITAL SERVICES--SUB-ACUTE CARE REVENUE.
3610 SKILLED NURSING CARE--MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)
3620 SKILLED NURSING CARE--MEDICAID CERTIFIED (1980)
3630 PSYCHIATRIC LONG-TERM CARE
3640 TUBERCULOSIS LONG-TERM CARE (1980)
3650 INTERMEDIATE CARE--MENTALLY RETARDED (1982)
3660 INTERMEDIATE CARE--OTHER (1980)
3670 RESIDENTIAL CARE
3680 OTHER SUB-ACUTE CARE SERVICES
3680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)
3690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)
(g) AMBULATORY SERVICES REVENUE
3710 EMERGENCY SERVICES
3711 Emergency Room
3712 Observation
3719 Other Emergency Services
3720 CLINIC SERVICES
3721 Allergy Clinic
3722 Cancer Clinic
3723 Cardiology Clinic
3724 Dental Clinic
3725 Dermatology Clinic
3726 Diabetic Clinic
3727 Drug Abuse Clinic
3728 Ear, Nose and Throat Clinic
3729 Eye Clinic
3731 General Medicine Clinic
3732 Obstetrics/Gynecology Clinic
3733 Orthopedic Clinic
3734 Pediatric Clinic
3735 Physical Medicine Clinic
3736 Psychiatric Clinic
3737 Surgery Clinic
3738 Urology Clinic
3739 Venereal Disease Clinic
3799 Other Clinic Services
3810 HOME PROGRAM DIALYSIS--EQUIPMENT--100% (1980)
3820 HOME PROGRAM DIALYSIS--OTHER (1980)
3830 AMBULATORY SURGERY SERVICES
3840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES
3850 AMBULANCE SERVICES
3860 OTHER AMBULATORY SERVICES
3870 FREE STANDING CLINIC I
3880 FREE STANDING CLINIC II (1980 Optional)
3890 FREE STANDING CLINIC III (1980 Optional)
3910 HOME HEALTH SERVICES--SKILLED NURSING CARE (1980)
3920 HOME HEALTH SERVICES--MEDICAL SOCIAL SERVICES (1980)
3930 HOME HEALTH SERVICES--HOME HEALTH AIDES (1980)
3990 HOME HEALTH SERVICES--OTHER HOME HEALTH (1980)
(h) ANCILLARY SERVICES REVENUE
4010 LABOR AND DELIVERY SERVICES
4040 SURGERY SERVICES (1980)
4041 General Surgery
4042 Open Heart Surgery
4043 Neurosurgery
4044 Orthopedic Surgery
4045 Kidney Transplant
4046 Other Organ Transplants
4049 Other Surgical Services
4060 RECOVERY SERVICES (1980)
4080 ANESTHESIOLOGY
4110 MEDICAL SUPPLIES SOLD
4130 DURABLE MEDICAL EQUIPMENT--SOLD (1982)
4140 DURABLE MEDICAL EQUIPMENT--LEASED/RENTED (1982)
4150 DRUGS SOLD
4210 LABORATORY SERVICES--CLINICAL
4211 Chemistry
4212 Hematology
4213 Immunology(Serology)
4214 Microbiology(Bacteriology)
4215 Procurement and Dispatch
4216 Urine and Feces
4219 Other Clinical Laboratories
4230 LABORATORY SERVICES--PATHOLOGICAL
4231 Cytology
4232 Histology
4233 Autopsy
4239 Other Pathological Laboratories
4250 WHOLE BLOOD AND PACKED RED CELLS (1980)
4260 BLOOD STORING AND PROCESSING 4290 ELECTROCARDIOGRAPHY
4310 CARDIAC CATHETERIZATION LABORATORY
4320 RADIOLOGY--DIAGNOSTIC
4321 Angiocardiography
4322 Ultrasonography
4339 Radiology--Diagnostic--Other
4340 CT SCANNER
4360 RADIOLOGY--THERAPEUTIC
4380 NUCLEAR MEDICINE
4381 Nuclear Medicine--Diagnostic
4382 Nuclear Medicine--Therapeutic
4420 RESPIRATORY THERAPY
4440 PULMONARY FUNCTION TESTING
4460 NEUROLOGY--DIAGNOSTIC
4461 Electroencephalography
4462 Electromyography
4510 PHYSICAL THERAPY
4530 OCCUPATIONAL THERAPY
4550 SPEECH-LANGUAGE PATHOLOGY
4570 RECREATIONAL THERAPY
4580 AUDIOLOGY
4590 OTHER PHYSICAL MEDICINE
4670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES
4671 Individual Therapy
4672 Group Therapy
4673 Family Therapy
4674 Biofeedback
4675 Psychological Testing
4676 Electric Shock Therapy
4689 Other Psychiatric/Psychological Services
4710 RENAL DIALYSIS
4711 Hemodialysis
4713 Peritoneal Dialysis
4715 Patient Dialysis Training
4719 Other Dialysis
4730 KIDNEY ACQUISITION
4750 OTHER ORGAN ACQUISITION
4910 OTHER ANCILLARY SERVICES
Volume
VOLUME C (Title 10)