Sec. 446.33. Adjustments to expense

Description of adjustment		Cost center affected		Account number
(a)	Unrecovered cost of courtesy	Employee Benefits—Non-Payroll-Related		8830
(b)	Allowances to employees and dependents
(c)	Collection fees	Patient Accounts, Admitting and Registration		8520
(d)	Interest on inter-fund borrowing	(1)	Interest—Short-Term, or	8870
		(2)	Interest—Long-Term	8880
(e)	Grants from governmental or public philanthropic agencies (lower of expense or grant)	Specify		Specify
(f)	Depreciation accelerated to straight line	Depreciation and Amortization— Fixed Assets		8810
(g)	Other (specify)	Specify		Specify

(h) The amounts of these adjustments may be expressed as:

(1) increases; or

(2) decreases.