| Section 451.210 - Paid-in capital |
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| Section 451.211 - Part A and Part B services |
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| Section 451.212 - Patient day |
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| Section 451.213 - Payroll distribution |
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| Section 451.214 - Permanent financial occupancy date |
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| Section 451.215 - Per patient day costs (PPD) |
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| Section 451.216 - Petty cash fund |
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| Section 451.217 - Plant |
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| Section 451.218 - Plant replacement and expansion funds |
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| Section 451.219 - Pooled investments |
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| Section 451.220 - Pre-operating expenses |
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| Section 451.221 - Prepaid expense |
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| Section 451.222 - Principal |
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| Section 451.223 - Proprietary accounts |
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| Section 451.224 - Prorate |
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