Sec. 446.9. Expense detail reporting

SHUR Account Number		Functional account name/additional reporting
(a)	7150	DRUGS SOLD
		(1)	Pharmaceuticals
		(2)	All other
(b)	8310	DIETARY SERVICES
		(1)	Food
		(2)	All other
(c)	8320	NONPATIENT FOOD SERVICE
		(1)	Food
		(2)	All other
(d)	8400	PLANT MAINTENANCE
		(1)	Maintenance and Repairs
		(2)	Automotive Services
		(3)	Other (Specify)
(e)	8420	ENERGY
		(1)	Fuel Oil Number 2
		(2)	Fuel Oil Number 4
		(3)	Fuel Oil Number 6
		(4)	Natural Gas
		(5)	Purchased Steam
		(6)	Electricity
		(7)	Water
		(8)	Other (Specify)
(f)	8520	PATIENT ACCOUNTS, ADMITTING AND REGISTRATION
		(1)	Patient Accounting and Cashiers
		(2)	Admitting Office (Inpatient and Outpatient)
		(3)	Collection Fees
(g)	8610	HOSPITAL ADMINISTRATION
		(1)	Executive Office
		(2)	Telephone
		(3)	Postage
		(4)	Legal Fees
		(5)	Accounting Fees
		(6)	Public Relations
		(7)	Personnel Office
		(8)	Data Processing (provided to outside concerns only)
(h)	8810	DEPRECIATION AND AMORTIZATION—FIXED ASSETS
		(1)	Depreciation—Fixed Assets
		(2)	Amortization of Leasehold Improvements
(i)	8830	EMPLOYEE BENEFITS—NONPAYROLL-RELATED
		(1)	Employee Health Service
		(2)	Other (Specify)
(j)	8850	INSURANCE—OTHER
		(1)	General Liability
		(2)	Umbrella (Excess Limits)
		(3)	Property
(k)	8860	LICENSES AND TAXES (OTHER THAN INCOME)
		(1)	Real Estate Taxes
		(2)	Other (Specify)
(l)	8993	EMPLOYEE BENEFITS—PAYROLL-RELATED
		(1)	Pension
		(2)	Old Age and Survivors Insurance
		(3)	Health Insurance
		(4)	Workers' Compensation Insurance
		(5)	Disability Insurance
		(6)	Unemployment Insurance
		(7)	Life Insurance
		(8)	Union Payments
			(i) Pension
			(ii) Health,
			(iii) Disability
		(9)	Other (Specify)
		(10)	Only the total amount of each item need be reported.
(m)	8621	DATA PROCESSING
		A reconstitution and/or accumulation of the costs related to this function (prior to compliance with section 442.24[f] of this Article) must be reported.
(n)	VARIOUS	PHYSICIAN FEES
		The Sub-Natural Classification.31-Physician, under Natural Classification, 30-Professional Fees, must be reported by the functional cost center to which the physician is assigned.