Title: Section 446.30 - Cost allocation adjustments

UPSTATE BLUE CROSS SUPPLEMENTAL DATA
446.30 Cost allocation adjustments.
Account
Description of adjustment Cost center affected number
(a) Interest on inter-fund borrowing
(1) Funded depreciation (i) Interest--Short-Term, or 8870
(ii) Interest--Long-Term 8880
(2) Donor-restricted funds (i) Interest--Short-Term, or 8870
(ii) Interest--Long-Term 8880
(3) Other (specify) (i) Interest--Short-Term, or 8870
(ii) Interest--Long-Term 8880
(b) Unincorporated business tax Provision for Income Taxes 9410
(c) Corporate income taxes Provision for Income Taxes 9410
(d) Unrecovered cost of courtesy Employee Benefits-- allowances to employees and Non-Payroll-Related 8830 dependents
(e) Voluntary Agency Proficiency Testing Program
(1) Clinical laboratory Laboratory Services--Clinical 7210
(2) Other (specify) Specify Specify
(f) Grants, gifts and income for specific purposes Specify Specify
(g) Depreciation--straight Depreciation and Amortization-- line to accelerated Movable Equipment 8820
(h) 28B funding requirements
(1) Building and fixtures Depreciation/Amortization-- Fixed Assets 8810
(2) Movable equipment Depreciation/Amortization-- Movable Equipment 8820
(i) Hospital-based physicians on direct physician billing
(1) Diagnostic X-ray (i) Radiology--Diagnostic, and/or 7320
(ii) CT Scanner, and/or 7340
(iii) Radiology--Therapeutic, and/or 7360
(iv) Nuclear Medicine 7380
(2) Laboratory (i) Laboratory Services-- Clinical, and/or 7210
(ii) Laboratory Services-- Pathological, and/or 7230
(iii) Blood Storing and 7260 processing
(3) Electrocardiology Electrocardiology 7290
(4) Emergency room physicians Emergency Services 6710
(j) Other (specify) Specify Specify
(k) Amounts may be expressed as:
(1) increases; or
(2) decreases