10 CRR-NY V A 8 441 Notes

Sec. 441.1. General

Sec. 441.2. Abandonment

Sec. 441.3. Accelerated payments

Sec. 441.4. Account

Sec. 441.5. Accountability

Sec. 441.6. Accounting control

Sec. 441.7. Accounting policy

Sec. 441.8. Accrual

Sec. 441.9. Accrual reporting

Sec. 441.10. Accrue

Sec. 441.11. Accrued depreciation

Sec. 441.12. Accrued expense

Sec. 441.13. Accrued liability

Sec. 441.14. Accrued revenue

Sec. 441.15. Accumulated depreciation

Sec. 441.16. Active medical staff

Sec. 441.17. Actuarial basis

Sec. 441.18. Acute care

Sec. 441.19. Addition

Sec. 441.20. Additional (paid-in) capital

Sec. 441.21. Admission

Sec. 441.22. Adult beds

Sec. 441.23. Advance

Sec. 441.24. Affiliate

Sec. 441.25. Age

Sec. 441.26. AICPA

Sec. 441.27. Alcohol and drug unit

Sec. 441.28. Ambulance calls

Sec. 441.29. Ambulatory care

Sec. 441.30. Ambulatory services

Sec. 441.31. Amortization

Sec. 441.32. Ancillary services

Sec. 441.33. Asset

Sec. 441.34. Audit

Sec. 441.35. Available beds

Sec. 441.36. Average daily inpatient census

Sec. 441.37. Average length of stay

Sec. 441.38. Average life

Sec. 441.39. Bad debt

Sec. 441.40. Balance

Sec. 441.41. Balance sheet

Sec. 441.42. Bassinets

Sec. 441.43. Bed complement (beds available)

Sec. 441.44. Betterment

Sec. 441.45. Blood bank transfusions

Sec. 441.46. Board-designated assets

Sec. 441.47. Boarder baby

Sec. 441.48. Bond

Sec. 441.49. Bond discount

Sec. 441.50. Bond premium

Sec. 441.51. Book inventory

Sec. 441.52. Book of original entry

Sec. 441.53. Book value

Sec. 441.54. Burn center

Sec. 441.55. Capital asset

Sec. 441.56. Capital expenditure

Sec. 441.57. Capital lease

Sec. 441.58. Capitalize

Sec. 441.59. Certificate of deposit

Sec. 441.60. Certified bed capacity

Sec. 441.61. Certified bed days available

Sec. 441.62. Chain organization

Sec. 441.63. Chart of accounts

Sec. 441.64. Clearing account

Sec. 441.65. Clinic outpatient

Sec. 441.66. Comprehensive inpatient rehabilitation service

Sec. 441.67. Consistency

Sec. 441.68. Contract service

Sec. 441.69. Contractual adjustment

Sec. 441.70. Contributed capital

Sec. 441.71. Contributed services

Sec. 441.72. Control

Sec. 441.73. Cost

Sec. 441.74. Cost center

Sec. 441.75. Critical care units

Sec. 441.76. Critical care units (type I)

Sec. 441.77. Critical care units (type II)

Sec. 441.78. Current assets

Sec. 441.79. Current liability

Sec. 441.80. Daily hospital services

Sec. 441.81. Daily inpatient census

Sec. 441.82. Date of acquisition

Sec. 441.83. Date of change in certified bed capacity—decrease

Sec. 441.84. Date of change in certified bed capacity—increase

Sec. 441.85. Deductible

Sec. 441.86. Deductions from revenue

Sec. 441.87. Deferral (or deferment)

Sec. 441.88. Deferred charge

Sec. 441.89. Deferred credit

Sec. 441.90. Depreciable cost

Sec. 441.91. Depreciation

Sec. 441.92. Depreciation fund

Sec. 441.93. Direct expense

Sec. 441.94. Direct assignment of cost

Sec. 441.95. Discharge

Sec. 441.96. Discount earned

Sec. 441.97. Discrete unit

Sec. 441.98. Distribution

Sec. 441.99. Donated commodities

Sec. 441.100. Donated services

Sec. 441.101. Due from other funds

Sec. 441.102. Due to other funds

Sec. 441.103. Earned

Sec. 441.104. Emergency outpatient

Sec. 441.105. Emergency service category 4—basic emergency services

Sec. 441.106. Emergency services category 3—general emergency services

Sec. 441.107. Emergency services category 2—major emergency hospital

Sec. 441.108. Emergency services category 1—comprehensive emergency medical services

Sec. 441.109. Empirical

Sec. 441.110. Employee

Sec. 441.111. Employee benefit

Sec. 441.112. Encounter

Sec. 441.113. Endowment funds

Sec. 441.114. Equity

Sec. 441.115. Equity ownership

Sec. 441.116. Error

Sec. 441.117. Estimated useful life

Sec. 441.118. Expenditure

Sec. 441.119. Expense

Sec. 441.120. Expense center

Sec. 441.121. Expired cost

Sec. 441.122. Extraordinary expense

Sec. 441.123. Facility

Sec. 441.124. Fair market value

Sec. 441.125. FASB

Sec. 441.126. Fellow

Sec. 441.127. Fidelity bond

Sec. 441.128. Fiduciary

Sec. 441.129. Financial Accounting Standards Board (FASB)

Sec. 441.130. Financial statements

Sec. 441.131. Financially indigent patient

Sec. 441.132. Fixed assets

Sec. 441.133. Fixed capital

Sec. 441.134. Fixed cost (or expense)

Sec. 441.135. Fringe benefit

Sec. 441.136. Full-time equivalent employees (FTE)

Sec. 441.137. Function

Sec. 441.138. Functional reporting

Sec. 441.139. Fund

Sec. 441.140. Fund accounting

Sec. 441.141. Fund asset

Sec. 441.142. Fund balance

Sec. 441.143. Fund balance sheet

Sec. 441.144. Fund liability

Sec. 441.145. Funded debt

Sec. 441.146. Funded depreciation

Sec. 441.147. Funded reserve

Sec. 441.148. Funds held in trust by others

Sec. 441.149. GAAP

Sec. 441.150. Gain or loss

Sec. 441.151. General fund

Sec. 441.152. General journal

Sec. 441.153. General ledger

Sec. 441.154. Generally accepted

Sec. 441.155. Gift

Sec. 441.156. Goodwill

Sec. 441.157. Governing board

Sec. 441.158. Gross

Sec. 441.159. Gross charges (gross revenue)

Sec. 441.160. Gross square feet

Sec. 441.161. Health facility

Sec. 441.162. Health-related beds

Sec. 441.163. Health-related care

Sec. 441.164. Historical cost

Sec. 441.165. Holding account

Sec. 441.166. Home office

Sec. 441.167. Hospital

Sec. 441.168. Hospital-based physician

Sec. 441.169. Hospital boarder

Sec. 441.170. Hospital patient

Sec. 441.171. Imprest fund

Sec. 441.172. Improvement

Sec. 441.173. Income realization

Sec. 441.174. Income statement

Sec. 441.175. Indirect liability

Sec. 441.176. Inpatient

Sec. 441.177. Inpatient admission

Sec. 441.178. Intangible asset

Sec. 441.179. Intensive care

Sec. 441.180. Interfund transfer

Sec. 441.181. Intern

Sec. 441.182. Internal control

Sec. 441.183. Inventory control

Sec. 441.184. Inventory valuation

Sec. 441.185. Invested capital

Sec. 441.186. Investor-owned (proprietary) hospital

Sec. 441.187. Invoice

Sec. 441.188. Invoice cost

Sec. 441.189. Irrevocable trust

Sec. 441.190. Lease

Sec. 441.191. Leasehold

Sec. 441.192. Liability

Sec. 441.193. License

Sec. 441.194. Listing of accounts

Sec. 441.195. Live births

Sec. 441.196. Living trust funds

Sec. 441.197. Maintenance

Sec. 441.198. Materiality

Sec. 441.199. Medicaid (Title XIX)

Sec. 441.200. Medical record

Sec. 441.201. Medical services

Sec. 441.202. Medical staff classification—associate

Sec. 441.203. Medical staff classification—attending

Sec. 441.204. Medical staff classification—consulting

Sec. 441.205. Medical staff classification—courtesy

Sec. 441.206. Medical staff classification—house staff (paid staff)

Sec. 441.207. Medicare

Sec. 441.208. Mentally disordered patient

Sec. 441.209. Modernization

Sec. 441.210. Neonatal intensive care unit

Sec. 441.211. Net

Sec. 441.212. Net square feet

Sec. 441.213. Net worth

Sec. 441.214. Newborn

Sec. 441.215. Nine-C (IX-C) corporation

Sec. 441.216. Nonoperating expense

Sec. 441.217. Nonoperating revenue

Sec. 441.218. Nonprofit corporation

Sec. 441.219. Non-revenue-producing cost centers

Sec. 441.220. Nonroutine maintenance and repairs

Sec. 441.221. Not-for-profit

Sec. 441.222. Nursing services

Sec. 441.223. Obsolescence

Sec. 441.224. Occasion of service

Sec. 441.225. On-call pay (standby)

Sec. 441.226. Operating expenses

Sec. 441.227. Operating fund

Sec. 441.228. Operating income (or profit)

Sec. 441.229. Operating lease

Sec. 441.230. Operating revenue

Sec. 441.231. Organization cost (or expense)

Sec. 441.232. Original cost

Sec. 441.233. Other operating revenue

Sec. 441.234. Outpatient

Sec. 441.235. Outstanding

Sec. 441.236. Overhead

Sec. 441.237. Owner's equity

Sec. 441.238. Ownership

Sec. 441.239. Oxygen therapy minutes

Sec. 441.240. Paid-in capital

Sec. 441.241. Paid staff

Sec. 441.242. Parent company

Sec. 441.243. Part A and Part B services

Sec. 441.244. Patient care services revenue

Sec. 441.245. Patient day

Sec. 441.246. Payor

Sec. 441.247. Payroll

Sec. 441.248. Payroll distribution

Sec. 441.249. Payroll records

Sec. 441.250. Pediatric patient

Sec. 441.251. Periodic interim payment (PIP)

Sec. 441.252. Perpetual inventory

Sec. 441.253. Personal property

Sec. 441.254. Physical inventory

Sec. 441.255. Physical life

Sec. 441.256. Physician

Sec. 441.257. Physician, attending

Sec. 441.258. Physician, teaching

Sec. 441.259. Plant

Sec. 441.260. Plant replacement and expansion funds

Sec. 441.261. Pooled investments

Sec. 441.262. Premature infant

Sec. 441.263. Premature nursery

Sec. 441.264. Prepaid expense

Sec. 441.265. Prepay

Sec. 441.266. Present value

Sec. 441.267. Prior-period adjustment

Sec. 441.268. Procedure

Sec. 441.269. Professional component

Sec. 441.270. Program

Sec. 441.271. Provider

Sec. 441.272. Psychiatric day care

Sec. 441.273. Psychiatric inpatient service

Sec. 441.274. Psychiatric night care

Sec. 441.275. Radiology diagnostic films

Sec. 441.276. Real estate (or property)

Sec. 441.277. Reclassification

Sec. 441.278. Record

Sec. 441.279. Referred ambulatory

Sec. 441.280. Rehabilitation beds

Sec. 441.281. Religious corporation

Sec. 441.282. Reporting manual

Sec. 441.283. Reporting period

Sec. 441.284. Reporting principles

Sec. 441.285. Referred outpatient

Sec. 441.286. Refund

Sec. 441.287. Registration

Sec. 441.288. Relative value unit

Sec. 441.289. Remuneration

Sec. 441.290. Repair

Sec. 441.291. Replacement

Sec. 441.292. Replacement cost

Sec. 441.293. Reserve

Sec. 441.294. Resident

Sec. 441.295. Responsibility

Sec. 441.296. Responsibility accounting

Sec. 441.297. Restricted funds

Sec. 441.298. Retained earnings (or income)

Sec. 441.299. Retirement

Sec. 441.300. Retirement of indebtedness funds

Sec. 441.301. Revenue

Sec. 441.302. Revenue center

Sec. 441.303. Revenue-producing cost centers

Sec. 441.304. Routine

Sec. 441.305. Salvage value

Sec. 441.306. Self-responsible (self-pay) patient

Sec. 441.307. Self-insurance

Sec. 441.308. Share of pooled investments

Sec. 441.309. Sinking fund

Sec. 441.310. Services

Sec. 441.311. Specific purpose funds

Sec. 441.312. Specimen

Sec. 441.313. Standard unit of measure

Sec. 441.314. Standby pay (on-call)

Sec. 441.315. Stepdown method

Sec. 441.316. Straight-line method of depreciation

Sec. 441.317. Sub-acute care services

Sec. 441.318. Subsidiary ledger

Sec. 441.319. Tangible assets

Sec. 441.320. Teaching program (approved)

Sec. 441.321. Teaching program (nonapproved)

Sec. 441.322. Term endowment funds

Sec. 441.323. Tests

Sec. 441.324. Third-party payor

Sec. 441.325. Trade discount

Sec. 441.326. Transaction

Sec. 441.327. Treasury stock

Sec. 441.328. Treatment

Sec. 441.329. Triage

Sec. 441.330. Trial balance

Sec. 441.331. Trust

Sec. 441.332. Trust fund

Sec. 441.333. Tuberculosis beds

Sec. 441.334. Unit of service

Sec. 441.335. Unrealized revenue

Sec. 441.336. Unrestricted funds

Sec. 441.337. Useful life

Sec. 441.338. Vested interest

Sec. 441.339. Visit

Sec. 441.340. Wing

Sec. 441.341. Zero level accounts