| Section 444.13 - Operating revenue--deductions from revenue |
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| Section 444.14 - Patient revenue account descriptions |
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| Section 444.15 - Other operating revenue account descriptions |
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| Section 444.16 - Deductions from revenue account descriptions |
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| Section 444.17 - Operating expenses--general |
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| Section 444.18 - Daily hospital services expenses description |
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| Section 444.19 - Ambulatory services expenses description |
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| Section 444.20 - Ancillary services expenses description |
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| Section 444.21 - Other operating expenses description |
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| Section 444.22 - Non-operating revenue and expenses description |
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| NATURAL CLASSIFICATION OF EXPENSE |
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| Section 444.23 - Natural classification of expense |
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| Part 445 - Account Distribution Index |
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| Section 445.1 - Introduction |
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| Section 445.2 - Job titles by natural classification index |
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