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. 451.53. Chart of accounts
Latest version.
- A systematically arranged list of accounts applicable to a specific concern, giving account names and numbers. A chart of accounts, accompanied by descriptions of their use and of the general operation of the books of account, becomes a classification or manual of accounts.