| Section 441.253 - Personal property |
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| Section 441.254 - Physical inventory |
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| Section 441.255 - Physical life |
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| Section 441.256 - Physician |
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| Section 441.257 - Physician, attending |
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| Section 441.258 - Physician, teaching |
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| Section 441.259 - Plant |
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| Section 441.260 - Plant replacement and expansion funds |
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| Section 441.261 - Pooled investments |
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| Section 441.262 - Premature infant |
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| Section 441.263 - Premature nursery |
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| Section 441.264 - Prepaid expense |
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| Section 441.265 - Prepay |
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| Section 441.266 - Present value |
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| Section 441.267 - Prior-period adjustment |
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