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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 10. Department of Health |
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Chapter V. Medical Facilities |
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Subchapter A. Medical Facilities—Minimum Standards |
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Article 8. New York State Annual Hospital Report |
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Part 441. Definitions |
Sec. 441.277. Reclassification
Latest version.
- The process of recasting a hospital's revenue and expense accounts into a new structure, e.g., moving from a responsibility to a functional arrangement. For purposes of this manual, the process of converting the hospital's accounts so as to comply with the prescribed reporting principles, definitions, listing of accounts and formats found in this manual. An audit trial of the conversion process must be maintained.