DOWNSTATE BLUE CROSS SUPPLEMENTAL DATA

446.33 Adjustments to expense.

Account Description of adjustment Cost center affected number

(a) Unrecovered cost of courtesy Employee Benefits--Non Payroll-Related 8830

(b) Allowances to employees and

dependents

(c) Collection fees Patient Accounts, Admitting and Registration 8520

(d) Interest on inter-fund (1) interest--Short-Term, or 8870 borrowing (2) interest--Long-Term 8880

(e) Grants from governmental or public philanthropic agencies (lower of expense or grant) Specify Specify

(f) Depreciation accelerated Depreciation and Amortization-- to straight line Fixed Assets 8810

(g) Other (specify) Specify Specify

(h) The amounts of these adjustments may be expressed as:

(1) increases; or

(2) decreases.