Sec. 444.11. Operating revenue—ancillary services

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[3213] The group of accounts (4010 - 4990) is used to report the gross revenues, measured in terms of the hospital's full established rates, earned from ancillary services. Ancillary services generally are those special services for which charges are customarily made in addition to daily hospital services charges, and include such services as laboratory, diagnostic radiology, surgery services, etc. Ancillary services are usually billed as separate items when the patient receives these services.

                    
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