| Section 441.284 - Reporting principles |
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| Section 441.285 - Referred outpatient |
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| Section 441.286 - Refund |
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| Section 441.287 - Registration |
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| Section 441.288 - Relative value unit |
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| Section 441.289 - Remuneration |
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| Section 441.290 - Repair |
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| Section 441.291 - Replacement |
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| Section 441.292 - Replacement cost |
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| Section 441.293 - Reserve |
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| Section 441.294 - Resident |
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| Section 441.295 - Responsibility |
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| Section 441.296 - Responsibility accounting |
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| Section 441.297 - Restricted funds |
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| Section 441.298 - Retained earnings (or income) |
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