10 CRR-NY V A 9 451 Notes

Sec. 451.0. General

Sec. 451.1. Accelerated depreciation

Sec. 451.2. Accommodation fee

Sec. 451.3. Accounting

Sec. 451.4. Account control

Sec. 451.5. Accounting manual

Sec. 451.6. Accounting period

Sec. 451.7. Accounting policy

Sec. 451.8. Accrual basis

Sec. 451.9. Accumulated income (or earnings or profit)

Sec. 451.10. Activity

Sec. 451.11. Actual cost

Sec. 451.12. Actual time method

Sec. 451.13. Actuarial basis

Sec. 451.14. Additional (paid-in) capital

Sec. 451.15. Adjusting (journal) entry

Sec. 451.16. Administrative accounting

Sec. 451.17. Administrative expense

Sec. 451.18. Advance

Sec. 451.19. Age

Sec. 451.20. AICPA

Sec. 451.21. Allocate

Sec. 451.22. Allowance

Sec. 451.23. Allowable costs

Sec. 451.24. Amortization

Sec. 451.25. Apportionment

Sec. 451.26. Appreciation

Sec. 451.27. Article 28-A facility

Sec. 451.28. Assets

Sec. 451.29. Audit

Sec. 451.30. Available beds

Sec. 451.31. Average daily inpatient census

Sec. 451.32. Average length of stay

Sec. 451.33. Average life

Sec. 451.34. Bad debts

Sec. 451.35. Balance

Sec. 451.36. Balance sheet

Sec. 451.37. Bed turnover rate

Sec. 451.38. Benefit

Sec. 451.39. Betterment

Sec. 451.40. Board-designated funds

Sec. 451.41. Bond

Sec. 451.42. Book inventory

Sec. 451.43. Book of original entry

Sec. 451.44. Book value (or cost)

Sec. 451.45. Calendar year

Sec. 451.46. Capital expenditures

Sec. 451.47. Capitalization

Sec. 451.48. Cash basis

Sec. 451.49. Certificate of deposit

Sec. 451.50. Chain organization

Sec. 451.51. Change of ownership

Sec. 451.52. Charity allowances

Sec. 451.53. Chart of accounts

Sec. 451.54. Classification of accounts

Sec. 451.55. Clearing account

Sec. 451.56. Common ownership

Sec. 451.57. Consistency

Sec. 451.58. Consultant

Sec. 451.59. Contractor

Sec. 451.60. Contractual adjustment

Sec. 451.61. Contributed capital

Sec. 451.62. Contributed services

Sec. 451.63. Control

Sec. 451.64. Control (or controlling) account

Sec. 451.65. Cost

Sec. 451.66. Cost allocation

Sec. 451.67. Cost centers

Sec. 451.68. Cost-finding

Sec. 451.69. Courtesy allowances

Sec. 451.70. Current assets

Sec. 451.71. Current liability

Sec. 451.72. Daily inpatient census

Sec. 451.73. Date of acquisition

Sec. 451.74. Deductible

Sec. 451.75. Deferral (or deferment)

Sec. 451.76. Deferred charges

Sec. 451.77. Definition

Sec. 451.78. Depreciation

Sec. 451.79. Department

Sec. 451.80. Development period

Sec. 451.81. Direct cost

Sec. 451.82. Direct expense

Sec. 451.83. Discount earned

Sec. 451.84. Distribution

Sec. 451.85. Donated services

Sec. 451.86. Donated supplies

Sec. 451.87. Earned

Sec. 451.88. Employee benefit

Sec. 451.89. Encumbrance (governmental accounting)

Sec. 451.90. Endowment fund

Sec. 451.91. Enterprise

Sec. 451.92. Equity

Sec. 451.93. Equity ownership

Sec. 451.94. Examination

Sec. 451.95. Exception

Sec. 451.96. Exhibit

Sec. 451.97. Expected life

Sec. 451.98. Expenditure

Sec. 451.99. Expense

Sec. 451.100. Expense center

Sec. 451.101. Expired cost

Sec. 451.102. External audit

Sec. 451.103. Extraordinary depreciation

Sec. 451.104. Facility

Sec. 451.105. Fair market value

Sec. 451.106. Fidelity bond

Sec. 451.107. Fiduciary

Sec. 451.108. Financial accounting

Sec. 451.109. Financial Accounting Standards Board (FASB)

Sec. 451.110. Financial statement

Sec. 451.111. Fiscal year

Sec. 451.112. Fixed asset

Sec. 451.113. Fixed capital

Sec. 451.114. Fixed cost (or expense)

Sec. 451.115. Fringe benefit

Sec. 451.116. Function

Sec. 451.117. Functional

Sec. 451.118. Functional accounting

Sec. 451.119. Fund

Sec. 451.120. Fund account

Sec. 451.121. Fund accounting

Sec. 451.122. Fund asset

Sec. 451.123. Fund balance

Sec. 451.124. Fund balance sheet

Sec. 451.125. Funded debt

Sec. 451.126. Funded reserve

Sec. 451.127. Fund group

Sec. 451.128. Fund liability

Sec. 451.129. Funds held in trust by others

Sec. 451.130. Generally accepted accounting principles

Sec. 451.131. Generally accepted auditing standards

Sec. 451.132. General journal

Sec. 451.133. General ledger

Sec. 451.134. Generally accepted

Sec. 451.135. Gross

Sec. 451.136. Group I equipment

Sec. 451.137. Group II equipment

Sec. 451.138. Group III equipment

Sec. 451.139. HFMA

Sec. 451.140. Historical cost

Sec. 451.141. Home office

Sec. 451.142. Hospital

Sec. 451.143. Imprest cash

Sec. 451.144. Imprest fund

Sec. 451.145. Imprest system

Sec. 451.146. Improvement

Sec. 451.147. Imputed value of services rendered

Sec. 451.148. Income realization

Sec. 451.149. Income statement

Sec. 451.150. Increment

Sec. 451.151. Indirect cost

Sec. 451.152. Indirect liability

Sec. 451.153. Initial occupancy period

Sec. 451.154. Initial occupancy expense

Sec. 451.155. Inpatient

Sec. 451.156. Inpatient admission

Sec. 451.157. Inpatient bed count

Sec. 451.158. Inpatient bed count day

Sec. 451.159. Inpatient bed count days (total)

Sec. 451.160. Inpatient bed occupancy ratio

Sec. 451.161. Inpatient census

Sec. 451.162. Inpatient discharge

Sec. 451.163. Intangible assets

Sec. 451.164. Interfund transfer

Sec. 451.165. Interest

Sec. 451.166. Interest on capital indebtedness

Sec. 451.167. Internal control

Sec. 451.168. Inventory

Sec. 451.169. Inventory control

Sec. 451.170. Inventory valuation

Sec. 451.171. Invested capital

Sec. 451.172. Ledger control

Sec. 451.173. Length of stay (for one patient)

Sec. 451.175. Leasehold improvements

Sec. 451.176. Liability

Sec. 451.177. Licensed bed capacity

Sec. 451.178. Limited-life asset

Sec. 451.179. Liquid asset

Sec. 451.180. Living trust funds

Sec. 451.181. Maintenance

Sec. 451.182. Management

Sec. 451.183. Materiality

Sec. 451.184. Matrix inversion

Sec. 451.185. Medical recipient

Sec. 451.186. Medical services

Sec. 451.187. Medicare

Sec. 451.188. Multi-facility provider

Sec. 451.189. Net worth

Sec. 451.190. Nominal account

Sec. 451.191. Nonallowable cost

Sec. 451.192. Nonoperating revenue

Sec. 451.193. Nonprofit corporation

Sec. 451.194. Nonrestricted funds

Sec. 451.195. Nonrevenue-producing cost centers

Sec. 451.196. Object classification

Sec. 451.197. Obsolescence

Sec. 451.198. Occasion of service

Sec. 451.199. Occupancy expense

Sec. 451.200. Operating budget

Sec. 451.201. Operating cost (or expense)

Sec. 451.202. Operating income (or profit)

Sec. 451.203. Operational period

Sec. 451.204. Organizational unit

Sec. 451.205. Original cost

Sec. 451.206. Outpatient

Sec. 451.207. Outstanding

Sec. 451.208. Overhead

Sec. 451.209. Owner

Sec. 451.210. Paid-in capital

Sec. 451.211. Part A and part B services

Sec. 451.212. Patient day

Sec. 451.213. Payroll distribution

Sec. 451.214. Permanent financial occupancy date

Sec. 451.215. Per patient day costs (PPD)

Sec. 451.216. Petty cash fund

Sec. 451.217. Plant

Sec. 451.218. Plant replacement and expansion funds

Sec. 451.219. Pooled investments

Sec. 451.220. Pre-opening expenses

Sec. 451.221. Prepaid expense

Sec. 451.222. Principal

Sec. 451.223. Proprietary accounts

Sec. 451.224. Prorate

Sec. 451.225. Prudent buyer concept

Sec. 451.226. Purchased services

Sec. 451.227. Quick asset

Sec. 451.228. Reasonable cost

Sec. 451.229. Related organization

Sec. 451.230. Repair

Sec. 451.231. Replacement

Sec. 451.232. Replacement cost

Sec. 451.233. Residential health care facility

Sec. 451.234. Responsibility accounting

Sec. 451.235. Restricted funds

Sec. 451.236. Retained earnings (or income)

Sec. 451.237. Retirement of indebtedness funds

Sec. 451.238. Return on capital investment

Sec. 451.239. Revenue

Sec. 451.240. Revenue-producing cost centers

Sec. 451.241. Revolving fund

Sec. 451.242. Round off

Sec. 451.243. Schedule

Sec. 451.244. Service cost

Sec. 451.245. Share of pooled investments

Sec. 451.246. Sinking fund

Sec. 451.247. Special purpose fund

Sec. 451.248. Specific purpose funds

Sec. 451.249. Stepdown method

Sec. 451.250. Straight-line method

Sec. 451.251. Tangible assets

Sec. 451.252. Temporary funds

Sec. 451.253. Term endowment funds

Sec. 451.254. Trial balance

Sec. 451.255. Trade discount

Sec. 451.256. Total inpatient service days

Sec. 451.257. Total length of stay (for all inpatients)

Sec. 451.258. Unit of service

Sec. 451.259. Unrestricted funds

Sec. 451.260. Useful life

Sec. 451.261. Valuation account (or reserve)

Sec. 451.262. Weighted average