| Section 451.192 - Nonoperating revenue |
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| Section 451.193 - Nonprofit corporation |
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| Section 451.194 - Nonrestricted funds |
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| Section 451.195 - Nonrevenue-producing cost centers |
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| Section 451.196 - Object classification |
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| Section 451.197 - Obsolescence |
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| Section 451.198 - Occasion of service |
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| Section 451.199 - Occupancy expense |
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| Section 451.200 - Operating budget |
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| Section 451.201 - Operating cost (or expense) |
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| Section 451.202 - Operating income (or profit) |
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| Section 451.203 - Operational period |
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| Section 451.204 - Organizational unit |
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| Section 451.205 - Original cost |
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| Section 451.206 - Outpatient |
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