Sec. 440.2. Purpose

(a) The purpose of this Article is to provide a common standard of measure and communication through the use of uniform:

(1) reporting principles;

(2) classification system which identifies cost by functional cost center by the nature of costs incurred, and revenues by revenue center by patient classification; and

(3) statistical and service data definitions.

(b) This Article presents the definitions, principles, statistics, and listing of accounts to be employed for reporting and reimbursement purposes. This Article has been developed to provide the data base necessary to support reimbursement regulations.