| Section 441.313 - Standard unit of measure |
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| Section 441.314 - Standby pay (on-call) |
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| Section 441.315 - Stepdown method |
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| Section 441.316 - Straight-line method of depreciation |
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| Section 441.317 - Sub-acute care services. |
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| Section 441.318 - Subsidiary ledger |
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| Section 441.319 - Tangible assets |
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| Section 441.320 - Teaching program (approved) |
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| Section 441.321 - Teaching program (nonapproved) |
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| Section 441.322 - Term endowment funds |
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| Section 441.323 - Tests |
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| Section 441.324 - Third-party payor |
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| Section 441.325 - Trade discount |
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| Section 441.326 - Transaction |
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| Section 441.327 - Treasury stock |
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