Sec. 444.10. Operating revenue—ambulatory services

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[3212] This group of accounts (3710 - 3990) is used to report the gross revenue, measured in terms of the hospital's full established rates, earned from ambulatory services. The essential characteristic distinguishing ambulatory services is that patients arrive at a facility of the hospital for a purpose other than admission as an inpatient. For reporting purposes, ambulatory services also include ambulance, free-standing clinic, and home health services.

                    
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