| Section 451.71 - Current liability |
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| Section 451.72 - Daily inpatient census |
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| Section 451.73 - Date of acquisition |
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| Section 451.74 - Deductible |
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| Section 451.75 - Deferral (or deferment) |
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| Section 451.76 - Deferred charges |
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| Section 451.77 - Definition |
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| Section 451.78 - Depreciation |
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| Section 451.79 - Department |
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| Section 451.80 - Development period |
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| Section 451.81 - Direct cost |
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| Section 451.82 - Direct expense |
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| Section 451.83 - Discount earned |
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| Section 451.84 - Distribution |
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| Section 451.85 - Donated services |
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