| Section 451.35 - Balance |
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| Section 451.36 - Balance sheet |
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| Section 451.37 - Bed turnover rate |
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| Section 451.38 - Benefit |
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| Section 451.39 - Betterment |
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| Section 451.40 - Board-designated funds |
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| Section 451.41 - Bond |
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| Section 451.42 - Book inventory |
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| Section 451.43 - Book of original entry |
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| Section 451.44 - Book value (or cost) |
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| Section 451.45 - Calendar year |
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| Section 451.46 - Capital expenditures |
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| Section 451.47 - Capitalization |
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| Section 451.48 - Cash basis |
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| Section 451.49 - Certificate of deposit |
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