| Section 441.83 - Date of change in certified bed capacity--decrease |
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| Section 441.84 - Date of change in certified bed capacity--increase |
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| Section 441.85 - Deductible |
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| Section 441.86 - Deductions from revenue |
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| Section 441.87 - Deferral (or deferment) |
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| Section 441.88 - Deferred charge |
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| Section 441.89 - Deferred credit |
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| Section 441.90 - Depreciable cost |
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| Section 441.91 - Depreciation |
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| Section 441.92 - Depreciation fund |
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| Section 441.93 - Direct expense |
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| Section 441.94 - Direct assignment of cost |
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| Section 441.95 - Discharge |
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| Section 441.96 - Discount earned |
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| Section 441.97 - Discrete unit |
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