Sec. 446.37. Cost allocation adjustments

Adjustment		Cost center affected		Account number
(a)	Depreciation—replacement cost to historical cost
(1)	Buildings and fixtures	Depreciation and Amortization-Fixed Assets		8810
(2)	Equipment	Depreciation and Amortization— Movable Equipment		8820
(b)	Depreciation—accelerated to straight line—buildings and fixtures	Depreciation and Amortization— Fixed Assets		8810
(c)	Interest on inter-fund borrowing
(1)	Funded depreciation	(i)	Interest-Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(2)	Donor-restricted funds	(i)	Interest—Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(3)	Other (specify)	(i)	Interest—Short-Term, or	8870
		(ii)	Interest—Long-Term	8880
(d)	Unincorporated business tax	Provision for Income Taxes		9410
(e)	Corporate income tax	Provision for Income Taxes		9410
(f)	Unrecovered cost of courtesy allowances to employees and dependents	Employee Benefits—Non-Payroll-Related		8830
(g)	Voluntary Agency Proficiency Testing Program
(1)	Clincial laboratory	Laboratory Services—Clinical		7210
(2)	Other (specify)	Specify		Specify
(h)	Grants, gifts and income for specific purpose	Specify		Specify
(i)	Professional standards review organization	Medical Care Review		8740
	Other (specify)	Specify		Specify
(j)	Amounts may be expressed as:
(1)	increases; or
(2)	decreases.