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Title: Section 446.36 - Supplemental data for both upstate and downstate Blue Cross plans

BOTH BLUE CROSS PLANS -- SUPPLEMENTAL DATA

446.36 Supplemental data for both upstate and downstate Blue Cross plans.

(a) Computation of capital invested in tangible assets at the beginning of the period.

(1) Applies to proprietary facilities only.

(2) Calculation of balance as of the beginning of the period:

(i) Total assets at the beginning of the period.

(ii) Subtract total liabilities at the beginning of the period.

(iii) Net capital of the facility at the beginning of the period.

(iv) Subtract intangible assets at the beginning of the period.

(v) Capital in tangible assets as at the beginning of the period.

(vi) Add accumulated depreciation on buildings and fixed equipment as at the beginning of the period.

(vii) Balance carried forward to next section.

(b) Return on capital invested in tangible assets. (1) Applies to proprietary facilities only.

(2) Calculations by month:

(i) Take capital invested in tangible assets at beginning of the month.

(ii) Add capital investments during the month.

(iii) Subtract withdrawals or dividend distributions during the month.

(iv) Add or subtract one twelfth of the increase or decrease due to operations for the year.

(v) Add or subtract other (specify) items.

(vi) The result of the above is capital invested in tangible assets at the end of the month.

(3) Beginning balance for first month of the reporting period equals the results of the calculation in subdivision (a) of this section.

(4) Repeat above for each month of the reporting period.

(5) Average the capital invested in tangible assets at the end of each month.

(6) Increase or decrease due to operations must be reflected net of depreciation on buildings and fixed equipment.

(c) Physician costs. (1) Amounts paid to physicians must be reported by cost center to which they are assigned.

(2) Applicable physician categories:

(i) Interns and residents;

(ii) Supervising physicians;

(iii) Hospital-based physicians.

(3) Costs to be reported for:

(i) Ancillary Services (accounts 7010-7910).

(ii) Daily Hospital Services (accounts 6010-6690).

(iii) Ambulatory Services (accounts 6710-6990).

(iv) Referred Ambulatory Services.

(v) Sold Services.

(vi) Nonreimbursable areas.
 

Volume

VOLUME C (Title 10)

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