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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 443. Listing of Accounts |
Sec. 443.5. Listing of accounts—income statement
Latest version.
- [2300](a) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, Accounts 3620/6620 - Skilled Nursing Care Medicaid Certified in subdivision (b) paragraph (4) of this section has 1980 in parentheses. This means this cost center must be reported for the reporting period beginning in 1980 and thereafter. All other cost centers are required to be reported for reporting periods ending in 1979 and thereafter.(b) DAILY HOSPITAL SERVICES [2310]
Account Number Revenue Expense Account Title / (Reporting Year Effective) (1) ACUTE CARE. 3010 6010 MEDICAL/SURGICAL ACUTE 3170 6170 PEDIATRIC ACUTE 3210 6210 PSYCHIATRIC ACUTE 3250 6250 OBSTETRICS ACUTE 3280 6280 DEFINITIVE OBSERVATION (1980) 3290 6290 OTHER ACUTE CARE (2) INTENSIVE CARE. 3310 6310 MEDICAL/SURGICAL INTENSIVE CARE 3330 6330 CORONARY CARE 3331 6331 Myocardial Infarction 3332 6332 Pulmonary Care 3333 6333 Heart Transplant 3339 6339 Other Coronary Care 3350 6350 PEDIATRIC INTENSIVE CARE 3370 6370 NEONATAL INTENSIVE CARE 3380 6380 BURN CARE 3390 6390 PSYCHIATRIC INTENSIVE CARE 3410 6410 OTHER INTENSIVE CARE I 3420 6420 OTHER INTENSIVE CARE II (1980 Optional) 3430 6430 OTHER INTENSIVE CARE III (1980 Optional) (3) NURSERY. 3510 6510 NEWBORN NURSERY 3520 6520 PREMATURE NURSERY (4) SUB-ACUTE CARE 3610 6610 SKILLED NURSING CARE-MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980) 3620 6620 SKILLED NURSING CARE-MEDICAID CERTIFIED (1980) 3630 6630 PSYCHIATRIC LONG-TERM CARE 3640 6640 TUBERCULOSIS LONG-TERM CARE (1980) 3650 6650 INTERMEDIATE CARE-MENTALLY RETARDED (1982) 3660 6660 INTERMEDIATE CARE-OTHER (1980) 3670 6670 RESIDENTIAL CARE 3680 6680 OTHER SUB-ACUTE CARE SERVICES 3680 6680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982) 3690 6690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982) (c) AMBULATORY SERVICES [2320]Account Number Revenue Expense Account Title / (Reporting Year Effective) 3710 6710 EMERGENCY SERVICES 3711 6711 Emergency Room 3712 6712 Observation 3719 6719 Other Emergency Services 3720 6720 CLINIC SERVICES 3721 6721 Allergy Clinic 3722 6722 Cancer Clinic 3723 6723 Cardiology Clinic 3724 6724 Dental Clinic 3725 6725 Dermatology Clinic 3726 6726 Diabetic Clinic 3727 6727 Drug Abuse Clinic 3728 6728 Ear, Nose and Throat Clinic 3729 6729 Eye Clinic 3731 6731 General Medicine Clinic 3732 6732 Obstetrics/Gynecology Clinic 3733 6733 Orthopedic Clinic 3734 6734 Pediatric Clinic 3735 6735 Physical Medicine Clinic 3736 6736 Psychiatric Clinic 3737 6737 Surgery Clinic 3738 6738 Urology Clinic 3739 6739 Venereal Disease Clinic 3799 6799 Other Clinic Services 3810 6810 Home Program Dialysis Equipment-100% (1980) 3820 6820 Home Program Dialysis-Other (1980) 3830 6830 AMBULATORY SURGERY SERVICES 3840 6840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES 3850 6850 AMBULANCE SERVICES 3860 6860 OTHER AMBULATORY SERVICES 3870 6870 FREE STANDING CLINIC 3880 6880 FREE STANDING CLINIC II (1980 Optional) 3890 6890 FREE STANDING CLINIC III (1980 Optional) 3910 6910 HOME HEALTH SERVICES-SKILLED NURSING CARE (1980) 3920 6920 HOME HEALTH SERVICES-MEDICAL SOCIAL SERVICES (1980) 3930 6930 HOME HEALTH SERVICES-HOME HEALTH AIDES (1980) 3990 6990 HOME HEALTH SERVICES-OTHER HOME HEALTH (1980) (d) ANCILLARY SERVICES [2330]Account Number Revenue Expense Account Title / (Reporting Year Effective) (1) LABOR AND DELIVERY SERVICES. 4010 7010 LABOR AND DELIVERY SERVICES (2) SURGICAL SERVICES GROUP. 4040 7040 SURGERY SERVICES 4041 7041 General Surgery 4042 7042 Open Heart Surgery 4043 7043 Neurosurgery 4044 7044 Orthopedic Surgery 4045 7045 Kidney Transplant 4046 7046 Other Organ Transplants 4049 7049 Other Operating Room Services 4060 7060 RECOVERY SERVICES (1980) 4080 7080 ANESTHESIOLOGY (3) MEDICAL SUPPLIES AND EQUIPMENT GROUP. 4110 7110 MEDICAL SUPPLIES SOLD 4130 7130 DURABLE MEDICAL EQUIPMENT-SOLD (1982) 4140 7140 DURABLE MEDICAL EQUIPMENT-LEASED / RENTED (1982) (4) DRUGS SOLD. 4150 7150 DRUGS SOLD (5) LABORATORY SERVICES GROUP. 4210 7210 LABORATORY SERVICES-CLINICAL 4211 7211 Chemistry 4212 7212 Hematology 4213 7213 Immunology (Serology) 4214 7214 Microbiology (Bacteriology) 4215 7215 Procurement and Dispatch 4216 7216 Urine and Feces 4219 7219 Other Clinical Laboratories 4230 7230 LABORATORY SERVICES-PATHOLOGICAL 4231 7231 Cytology 4232 7232 Histology 4233 7233 Autopsy 4239 7239 Other Pathological Laboratories 4250 7250 WHOLE BLOOD AND PACKED RED CELLS (1980) 4260 7260 BLOOD STORING AND PROCESSING (6) ELECTROCARDIOGRAPHY. 4290 7290 ELECTROCARDIOGRAPHY (7) CARDIAC CATHETERIZATION. 4310 7310 CARDIAC CATHETERIZATION LABORATORY (8) RADIOLOGY SERVICES GROUP. 4320 7320 RADIOLOGY-DIAGNOSTIC 4321 7321 Angiocardiography 4322 7322 Ultrasonography 4329 7329 Radiology-Diagnostic-Other 4340 7340 CT SCANNER 4360 7360 RADIOLOGY-THERAPEUTIC 4380 7380 NUCLEAR MEDICINE 4381 7381 Nuclear Medicine-Diagnostic 4382 7382 Nuclear Medicine-Therapeutic (9) RESPIRATORY THERAPY. 4420 7420 RESPIRATORY THERAPY (10) PULMONARY FUNCTION. 4440 7440 PULMONARY FUNCTION TESTING (11) NEUROLOGY-DIAGNOSTIC. 4460 7460 NEUROLOGY-DIAGNOSTIC 4461 7461 Electroencephalography 4462 7462 Electromyography (12) THERAPY SERVICES GROUP 4510 7510 PHYSICAL THERAPY 4530 7530 OCCUPATIONAL THERAPY 4550 7550 SPEECH-LANGUAGE PATHOLOGY 4570 7570 RECREATIONAL THERAPY 4580 7580 AUDIOLOGY 4590 7590 OTHER PHYSICAL MEDICINE 4670 7670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES 4671 7671 Individual Therapy 4672 7672 Group Therapy 4673 7673 Family Therapy 4674 7674 Biofeedback Training 4675 7675 Psychological Testing 4676 7676 Shock Therapy 4689 7689 Other Psychiatric/Psychological Services (13) RENAL DIALYSIS. 4710 7710 RENAL DIALYSIS 4711 7711 Hemodialysis 4713 7713 Peritoneal Dialysis 4715 7715 Patient Dialysis Training 4719 7719 Other Dialysis (14) ORGAN ACQUISITION AND OTHER. 4730 7730 KIDNEY ACQUISITION 4750 7750 OTHER ORGAN ACQUISITION 4910 7910 OTHER ANCILLARY SERVICES (e) OTHER OPERATING REVENUE [2340]Account Number Revenue Expense Account Title / (Reporting Year Effective) 5020 TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH EXPENSES 5220 NURSING EDUCATION 5221 Registered Nurses 5222 Licensed Vocational (Practical) Nurses 5240 POSTGRADUATE MEDICAL EDUCATION — APPROVED TEACHING PROGRAMS 5250 POSTGRADUATE MEDICAL EDUCATION — NON-APPROVED TEACHING PROGRAMS 5260 OTHER HEALTH PROFESSION EDUCATION 5261 School of Medical Technology 5262 School of X-ray Technology 5263 School of Respiratory Therapy 5264 Administrative Intern Program 5265 Medical Records Librarian Program 5280 TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION EXPENSES 5320 NON-PATIENT FOOD SALES (1980) 5330 LAUNDRY AND LINEN SERVICES REVENUE 5350 SOCIAL SERVICES REVENUE 5360 HOUSING REVENUE 5361 Employee Housing 5363 Student Housing 5440 PARKING REVENUE 5450 HOUSEKEEPING SERVICES REVENUE 5610 TELEPHONE AND TELEGRAPH REVENUE 5620 DATA PROCESSING SERVICES REVENUE 5690 PURCHASING SERVICES REVENUE 5710 SALE OF ABSTRACTS/MEDICAL RECORDS 5760 DONATED COMMODITIES 5770 DONATED BLOOD 5780 CASH DISCOUNTS ON PURCHASES 5790 SALE OF SCRAP AND WASTE 5810 REBATES AND REFUNDS 5820 VENDING MACHINE COMMISSIONS 5830 OTHER COMMISSIONS 5840 TELEVISION/RADIO RENTALS 5850 NON-PATIENT ROOM RENTALS 5860 MANAGEMENT SERVICES REVENUE 5870 OTHER OPERATING REVENUE 5880 TRANSFERS FROM RESTRICTED FUNDS FOR OTHER OPERATING EXPENSES (f) DEDUCTIONS FROM REVENUE [2350]Account Number Revenue Expense Account Title / (Reporting Year Effective) 5900 PROVISION FOR BAD DEBTS 5910 CONTRACTUAL ADJUSTMENTS — MEDICARE 5911 Contractual Adjustments-Medicare-Part A 5912 Contractual Adjustments-Medicare-Part B 5920 CONTRACTUAL ADJUSTMENTS — MEDICAID 5930 CONTRACTUAL ADJUSTMENTS — BLUE CROSS 5940 CONTRACTUAL ADJUSTMENTS—OTHER 5950 CHARITY / UNCOMPENSATED CARE— HILL BURTON (1980) 5960 CHARITY / UNCOMPENSATED CARE —OTHER (1980) 5970 RESTRICTED DONATIONS AND GRANTS FOR INDIGENT CARE (Credit Balance Sheet) 5980 ADMINISTRATIVE, COURTESY, AND POLICY DISCOUNTS AND ADJUSTMENTS 5990 OTHER DEDUCTIONS FROM REVENUE (g) OTHER OPERATING EXPENSES [2360]Account Number Revenue Expense Account Title / (Reporting Year Effective) (1) RESEARCH EXPENSES. 8010 RESEARCH (2) EDUCATION EXPENSES. 8220 NURSING EDUCATION 8221 Registered Nurses 8222 Licensed Vocational (Practical) Nurses POSTGRADUATE MEDICAL EDUCATION— PRIMARY CARE TEACHING PROGRAMS-APPROVED: 8240 INTERNAL MEDICINE (1981) 8250 FAMILY PRACTICE (1981) 8260 PEDIATRICS (1981) 8270 POSTGRADUATE MEDICAL EDUCATION — OTHER APPROVED TEACHING PROGRAM (1980) 8280 POSTGRADUATE MEDICAL EDUCATION— NON-APPROVED TEACHING PROGRAMS (1980) 8290 OTHER HEALTH PROFESSION EDUCATION (1980) 8291 School of Medical Technology 8292 School of X-ray Technology 8293 School of Respiratory Therapy 8294 Administrative Intern Program 8295 Medical Records Librarian Program (3) GENERAL SERVICES. 8310 DIETARY SERVICES 8320 NON-PATIENT FOOD SERVICE (1980) 8330 LAUNDRY AND LINEN 8350 SOCIAL WORK SERVICES (1980) 8360 HOUSING 8361 Employee Housing 8362 Nonpaid Workers Housing 8365 Student Housing 8400 PLANT MAINTENANCE (1982) 8410 PLANT OPERATIONS AND MAINTENANCE 8410 PLANT OPERATION (1982) 8411 Plant Operations 8412 Plant Maintenance 8413 Grounds 8430 SECURITY 8440 PARKING 8450 HOUSEKEEPING 8460 CENTRAL SERVICES AND SUPPLY (1980) 8470 PHARMACY (4) FISCAL SERVICES. 8510 GENERAL ACCOUNTING 8520 PATIENT ACCOUNTS, ADMITTING AND REGISTRATION 8521 Patient Accounting 8522 Credit and Collection 8523 Cashiering 8524 Inpatient Admitting 8525 Emergency Room Registration 8526 Clinic Registration 8527 Referred Ambulatory Registration 8528 Other Outpatient Registration 8530 ADMITTING (1982) 8540 REGISTRATION (1982) 8541 Emergency Room Registration 8542 Clinic Registration 8543 Referred Ambulatory Registration 8549 Other Outpatient Registration (5) ADMINISTRATIVE SERVICES. 8610 HOSPITAL ADMINISTRATION 8611 Office of Hospital Administrator 8612 Governing Board 8613 Public Relations 8614 Spiritual Care 8615 Communications 8616 Personnel 8617 Management Engineering 8618 Health Sciences Library 8619 Auxiliary Groups 8621 Data Processing 8690 PURCHASING AND STORES 8710 MEDICAL RECORDS 8720 MEDICAL STAFF ADMINISTRATION 8730 MEDICAL STAFF SERVICES 8740 MEDICAL CARE REVIEW 8741 PSRO 8749 Other Medical Care Review 8750 NURSING ADMINISTRATION 8751 In-service Education—Nursing 8759 Nursing Administration—Other 8760 MEDICAL PHOTOGRAPHY AND ILLUSTRATION 8780 FUND RAISING (6) UNASSIGNED EXPENSE 8810 DEPRECIATION AND AMORTIZATION 8811 Land Improvements 8812 Buildings and Improvements 8813 Leasehold Improvements 8814 Fixed Equipment Intangibles 8815 LEASES AND RENTALS (MANDATORY REPORTING)(1980) 8816 Land 8817 Buildings and Improvements 8818 Fixed Equipment 8820 DEPRECIATION AND AMORTIZATION—MOVABLE EQUIPMENT (1980) 8825 LEASES AND RENTALS—MOVABLE EQUIPMENT MANDATORY REPORTING) (1980) 8830 EMPLOYEE BENEFITS—NON-PAYROLL RELATED (1980) 8840 INSURANCE—HOSPITAL AND PROFESSIONAL MALPRACTICE 8850 INSURANCE—OTHER 8860 LICENSES AND TAXES (OTHER THAN INCOME TAXES) 8870 INTEREST—SHORT—TERM 8880 INTEREST—LONG—TERM (7) HOLDING ACCOUNTS. 8991 CENTRAL PATIENT TRANSPORTATION 8992 NURSING FLOAT PERSONNEL 8993 EMPLOYEE BENEFITS—PAYROLL RELATED (h) NON-OPERATING REVENUE AND EXPENSE [2370]Account Number Revenue Expense Account Title / (Reporting Year Effective) 9010 GAINS OR LOSSES ON SALE OF HOSPITAL PROPERTY 9020 UNRESTRICTED CONTRIBUTIONS 9030 DONATED SERVICES 9040 INCOME, GAINS, AND LOSSES FROM UNRESTRICTED INVESTMENTS 9041 Unrealized Gains and Losses on Marketable Securities 9050 UNRESTRICTED INCOME FROM ENDOWMENT FUNDS 9051 Unrealized Gains and Losses on Marketable Securities 9060 UNRESTRICTED INCOME FROM OTHER RESTRICTED FUNDS 9061 Unrealized Gains and Losses on Marketable Securities 9070 TERM ENDOWMENT FUNDS BECOMING UNRESTRICTED 9080 TRANSFERS FROM RESTRICTED FUNDS FOR NONOPERATING EXPENSE 9110 DOCTORS' PRIVATE OFFICE RENTAL REVENUE 9120 OFFICE AND OTHER RENTAL REVENUE 9130 RETAIL OPERATIONS REVENUE 9150 OTHER NONOPERATING REVENUE 9210 DOCTORS' OFFICE OFFICE RENTAL EXPENSE 9220 OFFICE AND OTHER RENTAL EXPENSE 9230 RETAIL OPERATIONS EXPENSE 9240 MAINTENANCE OF NON-PAID WORKERS (1981) 9250 OTHER NONOPERATING EXPENSE 9410 PROVISION FOR INCOME TAXES 9411 Federal—Current 9412 Federal—Deferred 9413 State—Current 9414 State—Deferred 9415 Local—Current 9416 Local—Deferred 9500 EXTRAORDINARY ITEMS