New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 10. Department of Health |
Chapter V. Medical Facilities |
Subchapter A. Medical Facilities—Minimum Standards |
Article 9. Residential Health Care Facility Uniform Reporting |
Part 451. Definitions |
Sec. 451.223. Proprietary accounts
Latest version.
- (a) The accounts, including nominal accounts, containing the equities of owners.(b) Governmental accounting.The accounts reflecting the assets and liabilities, and displaying the results of operations in terms of revenue, expense, surplus or deficit.