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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 444. Description of Accounts |
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Balance Sheets |
Sec. 444.3. RESTRICTED FUND ASSETS
Latest version.
- [ 3120 ](a) PLANT REPLACEMENT AND EXPANSION FUND ASSETS.[ 3121 ](1) 1510CASH1511General Checking Accounts1513Other Checking Accounts1515Savings Accounts1516Certificates of Deposit1519Other Cash AccountsCash donated for the replacement and expansion of plant assets is included in these accounts.(2) 1520INVESTMENTS1521U.S.Government Securities1522Other Current Investments1523Share of Pooled Investments1529Other InvestmentsThe balance of these accounts reflects the cost of investments purchased with Plant Replacement and Expansion Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for the purpose of plant renewal or replacement.(3) 1550OTHER TANGIBLE ASSETS(4) 1560PLEDGES AND OTHER RECEIVABLES1561Pledges Receivable1562Allowance for Uncollectible Pledges1563Grants and Legacies Receivable1564Interest Receivable1569Other ReceivablesOther tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.(5) 1570DUE FROM OTHER FUNDS1571Due from Operating Fund1572Due from Board-Designated Assets1574Due from Specific Purpose Fund1575Due from Endowment FundThe balance in these accounts represents the amount due to the Plant Replacement and Expansion Fund from the other funds. These accounts represent assets of the Plant Replacement and Expansion Fund which are currently accounted for in other funds.(b) SPECIFIC PURPOSE FUND ASSETS.[ 3122 ](1) 1710CASH1711General Checking Accounts1713Other Checking Accounts1715Savings Accounts1716Certificates of Deposit1719Other Cash AccountsCash donated for specific purposes, such as research and education, is included in these accounts.(2) 1720INVESTMENTS1721U.S.Government Securities1722Other Current Investments1723Share of Pooled Investments1729Other InvestmentsThe balance of these accounts reflects the cost of investments purchased with Specific Purpose Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for specific purposes.(3) 1750OTHER TANGIBLE ASSETS(4) 1760PLEDGES AND OTHER RECEIVABLES1761Pledges Receivable1762Allowance for Uncollectible Pledges1763Grants and Legacies Receivable1764Interest Receivable1769Other ReceivablesOther tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.(5) 1770DUE FROM OTHER FUNDS1771Due from Operating Fund1772Due from Board-Designated Assets1773Due from Plant Replacement and Expansion Fund1775Due from Endowment FundThe balance in these accounts represents the amount due to the Specific Purpose Fund from the other funds. These accounts represent assets of the Specific Purpose Fund which currently are accounted for in other funds.(c) ENDOWMENT FUND ASSETS.[ 3123 ](1) 1810CASH1811General Checking Accounts1813Other Checking Accounts1815Savings Accounts1816Certificates of Deposit1819Other Cash AccountsCash restricted for endowment purposes is included in these accounts.(1) 1820INVESTMENTS1821U.S.Government Securities1822Other Current Investments1823Share of Pooled Investments1824Real Property1825Accumulated Depreciation on Real Property1826Mortgages1829Other InvestmentsThe balance of these accounts reflects the cost of investments purchased with Endowment Fund cash and the fair market value (at the date of donation) of non-cash donations to the hospital for Endowment Fund purposes. Included would be such assets as Real Property and related accumulated Depreciation and Mortgages.(3) 1830INVESTMENT IN NON-OPERATING PROPERTY, PLANT AND EQUIPMENT(4) 1840ACCUMULATED DEPRECIATION — INVESTMENTS IN NONOPERATING PROPERTY, PLANT AND EQUIPMENT(5) 1850OTHER TANGIBLE ASSETS(6) Accounts 1830 and 1840 include the cost (or fair market value at date of donation) of restricted property, plant and equipment not used in hospital operations and accumulated depreciation thereon. Other tangible assets not included elsewhere are contained in account 1850.(7) 1860PLEDGES AND OTHER RECEIVABLES1861Pledges Receivable1862Allowance for Uncollectible Pledges1863Grants and Legacies Receivable1864Interest Receivable1869Other ReceivablesOther tangible assets and the receivable and allowance balances of this fund are reflected in these accounts. Included in account 1869 would be rent, dividends and trust income receivable.(8) 1870DUE FROM OTHER FUNDS1871Due from Operating Fund1872Due from Board-Designated Assets1873Due from Plant Replacement and Expansion Fund1874Due from Specific Purpose FundThe balance in these accounts represents the amount due to the Endowment Fund from the other funds. These accounts represent assets of the Endowment Fund which currently are accounted for in other funds.