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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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Income Statements |
Sec. 444.14. Patient revenue account descriptions
Latest version.
- [3221](a) The specific patient revenue accounts and related expense accounts are listed in Part 443 of this Article. Detailed descriptions of the functions or types of activities to be included in each revenue center are included in the cost center descriptions which follow. The revenue relative to these functions and activities must be reported in the revenue account matching the cost center in which the costs are reported. For example, charges for Pediatric Acute services are reported in Pediatric Acute (account 3170) and the cost of the services are reported in Pediatric Acute (account 6170). Emergency Services are reported in Emergency Services (account 3710) and the cost of the services are reported in Emergency Services (account 6710). Thus a matching of revenues and expenses is achieved within each cost center.(b) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, account 3620—Skilled Nursing Care—Medicaid Certified in subdivision (f) of this section has 1980 in parentheses. This means this revenue center must be reported for the reporting period beginning in 1980 and thereafter. All other revenue centers are required to be reported for reporting periods beginning in 1979 and thereafter.(c) DAILY HOSPITAL SERVICES—ACUTE CARE REVENUE.3010MEDICAL/SURGICAL ACUTE3170PEDIATRIC ACUTE3210PSYCHIATRIC ACUTE3250OBSTETRICS ACUTE3280DEFINITIVE OBSERVATION3290OTHER ACUTE CARE(d) DAILY HOSPITAL SERVICES—INTENSIVE CARE REVENUE.3310MEDICAL/SURGICAL INTENSIVE CARE3330CORONARY CARE3331Myocardial Infarction3332Pulmonary Care3333Heart Transplant3339Other Coronary Care3350PEDIATRIC INTENSIVE CARE3370NEO-NATAL INTENSIVE CARE3380BURN CARE3390PSYCHIATRIC INTENSIVE CARE3410OTHER INTENSIVE CARE I3420OTHER INTENSIVE CARE II (1980 Optional)3430OTHER INTENSIVE CARE III (1980 Optional)(e) DAILY HOSPITAL SERVICES—NURSERY REVENUE3510NEWBORN NURSERY3520PREMATURE NURSERY(f) DAILY HOSPITAL SERVICES—SUB-ACUTE CARE REVENUE.3610SKILLED NURSING CARE—MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)3620SKILLED NURSING CARE—MEDICAID CERTIFIED (1980)3630PSYCHIATRIC LONG-TERM CARE3640TUBERCULOSIS LONG-TERM CARE (1980)3650INTERMEDIATE CARE—MENTALLY RETARDED (1982)3660INTERMEDIATE CARE—OTHER (1980)3670RESIDENTIAL CARE3680OTHER SUB-ACUTE CARE SERVICES3680OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)3690OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)(g) AMBULATORY SERVICES REVENUE3710EMERGENCY SERVICES3711Emergency Room3712Observation3719Other Emergency Services3720CLINIC SERVICES3721Allergy Clinic3722Cancer Clinic3723Cardiology Clinic3724Dental Clinic3725Dermatology Clinic3726Diabetic Clinic3727Drug Abuse Clinic3728Ear, Nose and Throat Clinic3729Eye Clinic3731General Medicine Clinic3732Obstetrics/Gynecology Clinic3733Orthopedic Clinic3734Pediatric Clinic3735Physical Medicine Clinic3736Psychiatric Clinic3737Surgery Clinic3738Urology Clinic3739Venereal Disease Clinic3799Other Clinic Services3810HOME PROGRAM DIALYSIS EQUIPMENT—100% (1980)3820HOME PROGRAM DIALYSIS OTHER (1980)3830AMBULATORY SURGERY SERVICES3840PSYCHIATRIC DAY AND NIGHT CARE SERVICES3850AMBULANCE SERVICES3860OTHER AMBULATORY SERVICES3870FREE STANDING CLINIC I3880FREE STANDING CLINIC II (1980 Optional)3890FREE STANDING CLINIC III (1980 Optional)3910HOME HEALTH SERVICES—SKILLED NURSING CARE (1980)3920HOME HEALTH SERVICES—MEDICAL SOCIAL SERVICES (1980)3930HOME HEALTH SERVICES—HOME HEALTH AIDES (1980)3990HOME HEALTH SERVICES—OTHER HOME HEALTH (1980)(h) ANCILLARY SERVICES REVENUE4010LABOR AND DELIVERY SERVICES4040SURGERY SERVICES (1980)4041General Surgery4042Open Heart Surgery4043Neurosurgery4044Orthopedic Surgery4045Kidney Transplant4046Other Organ Transplants4049Other Surgical Services4060RECOVERY SERVICES (1980)4080ANESTHESIOLOGY4110MEDICAL SUPPLIES SOLD4130DURABLE MEDICAL EQUIPMENT—SOLD (1982)4140DURABLE MEDICAL EQUIPMENT—LEASED/RENTED (1982)4150DRUGS SOLD4210LABORATORY SERVICES—CLINICAL4211Chemistry4212Hematology4213Immunology (Serology)4214Microbiology (Bacteriology)4215Procurement and Dispatch4216Urine and Feces4219Other Clinical Laboratories4230LABORATORY SERVICES—PATHOLOGICAL4231Cytology4232Histology4233Autopsy4239Other Pathological Laboratories4250WHOLE BLOOD AND PACKED RED CELLS (1980)4260BLOOD STORING AND PROCESSING4290ELECTROCARDIOGRAPHY4310CARDIAC CATHETERIZATION LABORATORY4320RADIOLOGY—DIAGNOSTIC4321Angiocardiography4322Ultrasonography4339Radiology—Diagnostic—Other4340CT SCANNER4360RADIOLOGY—THERAPEUTIC4380NUCLEAR MEDICINE4381Nuclear Medicine—Diagnostic4382Nuclear Medicine—Therapeutic4420RESPIRATORY THERAPY4440PULMONARY FUNCTION TESTING4460NEUROLOGY—DIAGNOSTIC4461Electroencephalography4462Electromyography4510PHYSICAL THERAPY4530OCCUPATIONAL THERAPY4550SPEECH-LANGUAGE PATHOLOGY4570RECREATIONAL THERAPY4580AUDIOLOGY4590OTHER PHYSICAL MEDICINE4670PSYCHIATRIC/PSYCHOLOGICAL SERVICES4671Individual Therapy4672Group Therapy4673Family Therapy4674Biofeedback4675Psychological Testing4676Electric Shock Therapy4689Other Psychiatric/Psychological Services4710RENAL DIALYSIS4711Hemodialysis4713Peritoneal Dialysis4715Patient Dialysis Training4719Other Dialysis4730KIDNEY ACQUISITION4750OTHER ORGAN ACQUISITION4910OTHER ANCILLARY SERVICES