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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 10. Department of Health |
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Chapter V. Medical Facilities |
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Subchapter A. Medical Facilities—Minimum Standards |
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Article 9. Residential Health Care Facility Uniform Reporting |
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Part 458. Natural Classification of Expense |
Sec. 458.5. Supplies and materials classification index
Latest version.
- This section presents guidelines forreporting supplies and services expenses by the proper functional reporting center and natural classification. Items whose use is common to more than one functional reporting center are not referenced to a single center but to the “appropriate” reporting center. Some items are too general in nature to be referenced to a specific natural classification. Therefore, the reference is to the “appropriate” natural classification.
Item Functional reporting center Natural classification Abrasive floor surfacing Plant Operation and Maintenance Other Supplies and Materials Accounting and audit fees Fiscal Services Auditing Services Ace bandages Central Service Supply Other Medical Care Materials and Supplies Acetylene, dissolved Plant Operation and Maintenance Other Supplies and Materials Acids, laundry Laundry and Linen Services Other Supplies and Materials Actuarial fees Fiscal Services Consulting and Management Services Adapters, glass, metal, syringe Central Service Supply Other Medical Care Materials and Supplies Adhesive pads Central Service Supply Other Medical Care Materials and Supplies Adhesive remover Central Service Supply Other Medical Care Materials and Supplies Adhesive tape Central Service Supply Other Medical Care Materials and Supplies Administrative resident stipends Appropriate Reporting Center Interns, Residents and Fellows Admission forms Social Services Office and Administrative Supplies Advertising, community educ. Administrative Services Other Direct Expenses Advertising, employment Administrative Services Other Direct Expenses Advertising, sale of assets and waste Appropriate Reporting Center Other Direct Expenses Advertising, other Appropriate Reporting Center Other Direct Expenses Affiliation Dues, Nursing Home Association Administrative Services Dues to Nursing Home Associations Air cushions, invalid Central Service Supply Other Medical Care Materials and Supplies Airways Central Service Supply Other Medical Care Materials and Supplies Albuminometers Laboratory Services Minor Nonmedical Equipment Alcohol, grain Pharmacy Medicine Cabinet Drugs Alcohol, rubbing Central Service Supply Other Medical Care Materials and Supplies Alcohol packets Central Service Supply Other Medical Care Materials and Supplies Alcohol permit fees Pharmacy Licenses and Taxes (other than income taxes) Alcohol records Pharmacy Office and Administrative Supplies Alkalies, laundry Laundry and Linen Services Other Supplies and Materials Ambulance fees Transportation Other Purchased Services Ambulance insurance premiums Administrative Services Insurance Ambulance licenses Administrative Services Licenses and Taxes (other than income taxes) Ambulance rental Transportation Rentals or Lease—Movable Equipment Ammonia Housekeeping Service Cleaning Supplies Analgesics Pharmacy Medicine Cabinet Drugs Arbitration expenses Administrative Services Legal Services Aspirin Pharmacy Medicine Cabinet Drugs Assessments, improvement Administrative Services Licenses and Taxes (other than income taxes) Assessments, operating Administrative Services Licenses and Taxes (other than income taxes) Association, dues Nursing Home Association Administrative Services Dues to Nursing Home Association Association dues, other Appropriate Reporting Center Other Direct Expenses Atomizers Central Service Supply Other Medical Care Materials and Supplies Attorney's fees Administrative Services Legal Service Audit fees Fiscal Services Auditing Services Autoclave tape Central Service Supply Other Supplies and Materials Automatic door repairs Plant Operation and Maintenance Repairs and Maintenance—Purchased Services Nonassignable Automatic telephone rentals Administrative Services Rental or Lease—Movable Equipment Automobile insurance premium Appropriate Reporting Center Insurance Automobile license Appropriate Reporting Center Licenses and Taxes (other than income taxes) Automobile rentals Appropriate Reporting Center Rental or Lease—Movable Equipment Automobile repairs Appropriate Reporting Center Repairs and Maintenance—Purchased Services Directly Assignable Awards, employee Appropriate Reporting Center Other Direct Expenses Awards, volunteer service Administrative Services Other Direct Expenses Badges, identification, employees Administrative Services Office and Administrative Supplies Badges, identification, volunteers Administrative Services Office and Administrative Supplies Bags, laundry Laundry and Linen Services Other Supplies and Materials Bags, paper Appropriate Reporting Center Other Supplies and Materials Bandages Central Service Supply Other Medical Care Materials and Supplies Bands, identification Social Services Other Supplies and Materials Bands, rubber Appropriate Reporting Center Office and Administrative Supplies Bank charges Fiscal Services Other Direct Expenses Basin, bath, emesis, face Appropriate Nursing Reporting Center Minor Nonmedical Equipment Baskets, drug Pharmacy Minor Nonmedical Equipment Baskets, waste Appropriate Reporting Center Minor Nonmedical Equipment Baskets, specimen, collection (sputum, urine and feces) Laboratory Services Minor Nonmedical Equipment Bath caps Laundry and Linen Services Other Supplies and Materials Bath mats Laundry and Linen Services Other Supplies and Materials Bath robes Laundry and Linen Services Other Supplies and Materials Batteries, flashlight Appropriate Reporting Center Other Supplies and Materials Bedpans Appropriate Reporting Center Minor Nonmedical Equipment Benzalkonium chloride sol. and tinct. Central Service Supply Other Medical Care Materials and Supplies Blankets Laundry and Linen Services Linen and Bedding Blood bank supplies Laboratory Services Other Medical Care Materials and Supplies Blood, for patients Laboratory Services Other Medical Care Materials and Supplies Blood derivatives Laboratory Services Other Medical Care Materials and Supplies Blood type tests, purchased Laboratory Services Medical—Purchased Services Blow bottles Appropriate Reporting Center Other Supplies and Materials Board member expenses Administrative Services Appropriate Natural Classification Bond, Underwriting and issuance cost Interest on Capital Debt Administrative Fees—Long term Debt Bonding discount amortization Interest on Capital Debt Interest Bonding insurance premiums, employees Appropriate Reporting Center Insurance Bond interest expense Interest on Capital debt Interest Book and journal binding Administrative Services Other Direct Expenses Bookkeeping forms Fiscal Services Office and Administrative Supplies Books, medical Administrative Services Books, Periodicals, Etc. Borax Laundry and Linen Services Other Supplies and Materials Bottles, drug Pharmacy Other Supplies and Materials Bottles, reagent Laboratory Services Other Supplies and Materials Bottles, specimen Laboratory Services Other Supplies and Materials Bread and pastries Appropriate Dietary Reporting Center Dietary—Food Brooms Housekeeping Service Other Supplies and Materials Brushes Housekeeping Service Other Supplies and Materials Buckets, scrub Housekeeping Service Other Supplies and Materials Building repairs by outside concerns Plant Operation and Maintenance Repairs and Maintenance—Purchased Services—Nonassignable Bulbs, electric light Plant Operation and Maintenance Other Supplies and Materials Burners, bunsen Laboratory Services Other Supplies and Materials Business interruption insurance Administrative Services Insurance Business machine rentals Appropriate Reporting Center Rental or Lease—Movable Equipment Business office forms Fiscal Services Office and Administrative Supplies Buttons Laundry and Linen Services Other Supplies and Materials Canes Central Service Supply Other Medical Care Materials and Supplies Caps, ice (bags) Central Service Supply Other Medical Care Materials and Supplies Capsules Pharmacy Medicine Cabinet Drugs Carpenter tools Plant Operation and Maintenance Minor Nonmedical Equipment Carpeting and rugs, cleaning Housekeeping Service Other Purchased Services Cartage, drayage, and freight (1) supplies Same Reporting Center as Item Purchased Other Direct Expenses (2) equipment Same Reporting Center as Item Purchased Cash shortages, overages Fiscal Services Other Direct Expenses Casters Appropriate Reporting Center Other Supplies and Materials Cases, pillow Laundry and Linen Services Linen and Bedding Catheter boxes, trays Central Service Supply Other Medical Care Materials and Supplies Catheters, metal, rubber, etc. Central Service Supply Other Medical Care Materials and Supplies Chart envelopes Medical Records Office and Administrative Supplies Chart, patient Medical Records Office and Administrative Supplies Checkbooks and voucher checks Fiscal Services Office and Administrative Supplies Chemicals, pharmaceutical Pharmacy Prescription Drugs Chemicals, reagent Laboratory Services Other Medical Care Materials and Supplies Chinaware Appropriate Dietary Reporting Center Dietary—Other Chux Laundry and Linen Services Disposable Linens Cleaning compounds Housekeeping Service Cleaning Supplies Cleavers, chopping Appropriate Dietary Reporting Center Dietary—Other Clocks, household Appropriate Reporting Center Minor Nonmedical Equipment Clocks, interval timer Appropriate Reporting Center Minor Nonmedical Equipment Clothes racks Appropriate Reporting Center Minor Nonmedical Equipment Clothing, inpatients Laundry and Linen Services Other Supplies and Materials Clothing, staff Appropriate Reporting Center Employee Wearing Apparel Cloths, face Laundry and Linen Services Linen and Bedding Cloths, table Appropriate Dietary Reporting Center Other Supplies and Materials Coal and coke Plant Operation and Maintenance Other Utilities Cocaine Pharmacy Prescription Drugs Colanders Appropriate Dietary Reporting Center Minor Nonmedical Equipment Collection fees Fiscal Services Collection Services Compensations, physician (1) payroll Appropriate Reporting Center Salaries and Wages—Physicians (2) non-payroll Appropriate Reporting Center Physicians Fees Compound tincture benzoin Central Service Supply Other Medical Care Materials and Supplies Consultant fees (1) from non-related organization Appropriate Reporting Center Consulting and Management Services (2) from related organization Appropriate Reporting Center Management Services Containers, false teeth Appropriate Reporting Center Other Supplies and Materials Containers, needle Central Service Supply Other Medical Care Materials and Supplies Controlled substances Pharmacy Prescription Drugs Controls, sterilizer Appropriate Reporting Center Other Supplies and Materials Cotton, absorbent Central Service Supply Other Medical Care Materials and Supplies Cotton balls Central Service Supply Other Medical Care Materials and Supplies Cottonseed oil Central Service Supply Other Medical Care Materials and Supplies Covers, tray or table (patients) Appropriate Dietary Reporting Center Other Supplies and Materials Cross match fees (see Laboratory Procedures) Crutches Central Service Supply Instruments and Minor Medical Equipment Cuffs, blood pressure Central Service Supply Instruments and Minor Medical Equipment Cups, china Appropriate Dietary Reporting Center Dietary—Other Cups, paper, beverage Appropriate Dietary Reporting Center Other Supplies and Materials Cups, sputum, paper Central Service Supply Other Medical Care Materials and Supplies Curtains and draperies, window, cleaning Housekeeping Service Other Purchased Services Curtains and draperies, cubicle, initial Housekeeping Service Other Supplies and Materials Cushions, air, invalid Central Service Supply Other Medical Care Materials and Supplies Cutters, paper Appropriate Reporting Center Minor Nonmedical Equipment Dairy products Appropriate Reporting Center Dietary—Food Data processing fees, patient discharge information Fiscal Services Other Purchased Services Data processing fees, patient discharge information Utilization Review Other Purchased Services Data processing fees,. general accounting Fiscal Services Other Purchased Services Data processing forms Fiscal Services Office and Administrative Supplies Data processing supplies Fiscal Services Office and Administrative Supplies Dental supplies Dental Other Medical Care Materials and Supplies Depreciation, major movable equipment Appropriate Reporting Center Depreciation and Amortization Depreciation, minor equipment Appropriate Reporting Center Depreciation and Amortization Depressors, tongue Central Service Supply Other Medical Care Materials and Supplies Detective service Security Other Purchased Services Detergents (laundry) Laundry and Linen Services Cleaning Supplies Developers and hypo solutions Appropriate Reporting Center Other Supplies and Materials Dextrose Pharmacy Prescription Drugs Dinnerware Appropriate Dietary Reporting Center Dietary—Other Dishes, evaporating, Petri Laboratory Services Minor Nonmedical Equipment Dishes, table Appropriate Dietary Reporting Center Dietary—Other Dishpans Appropriate Dietary Reporting Center Minor Nonmedical Equipment Disinfectants Housekeeping Service Other Supplies and Materials Dissectors Laboratory Services Instruments and Minor Medical Equipment Doilies, tray, paper Appropriate Dietary Reporting Center Other Supplies and Materials Douche pans Central Service Supply Minor Nonmedical Equipment Draperies and curtains (see Curtains) Drayage (see Cartage) Dressing tray Central Service Supply Minor Nonmedical Equipment Dressings Central Service Supply Other Medical Care Materials and Supplies Drinking cups (see Cups) Droppers, medicine Central Service Supply Other Medical Care Materials and Supplies Dues, association, nursing home Administrative Services Dues to Nursing Home Associations Dues, professional organizations Appropriate Reporting Center Other Direct Expenses Dust control Housekeeping Service Other Purchased Services Dyes, laundry Laundry and Linen Services Other Supplies and Materials Education supplies, students' Appropriate Reporting Center Other Supplies and Materials Education supplies, inservice-Nursing Nursing Administration Other Supplies and Materials Education supplies. inservice—Other Appropriate Reporting Center Other Supplies and Materials Electric light bulbs Plant Operation and Maintenance Other Supplies and Materials Electricity Plant Operation and Maintenance Electricity Elevator inspection fees Plant Operation and Maintenance Other Direct Expense Elevator liability insurance Plant Operation and Maintenance Insurance Elevator repairs Plant Operation and Maintenance Repairs and Maintenance-Purchased Service Nonassignable Employee benefits. F.I.C.A. Reporting Center to which Employee is Assigned FICA Employee benefits, unemployment insurance Reporting Center to which Employee is Assigned State Unemployment Insurance and Federal Unemployment Insurance Employee benefits, parking Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, meals Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, health insurance Reporting Center to which Employee is Assigned Group Health Insurance Employee benefits, life insurance Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, tuition Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, recreational and cultural activities Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, licenses Reporting Center to which Employee is Assigned Other Employee Benefits Employee benefits, pension, nonunion Reporting Center to which Employee is Assigned Pension and Retirement—Nonunion Employee benefits, pension, union Reporting Center to which Employee is Assigned Pension and Retirement—Union Employee benefits, housing allowance Reporting Center to which Employee is Assigned Other Employee Benefits Employee uniforms, hospital owned Laundry and Linen Services Employee Wearing Apparel Employment agency fees Administrative Services Other Fees Enema, disposable Central Service Supply Other Medical Care Materials and Supplies Engineering tools Plant Operation and Maintenance Minor Nonmedical Equipment Envelopes, films, x-rays Radiology Other Supplies and Materials Envelopes, paper, other Appropriate Reporting Center Office and Administrative Supplies Epsom salts Central Service Supply Other Medical Care Materials and Supplies Equipment repair by outside concerns Appropriate Reporting Center Repairs and Maintenance—Purchase Services—Directly Assignable Express charges (see Cartage) Exterminator (pest control services) Housekeeping Service Other Purchased Services Extractors, fruit juice Appropriate Dietary Reporting Center Minor Nonmedical equipment Face cloths Laundry and Linen Services Linen and Bedding Face masks Central Service Supply Other Medical Care Materials and Supplies Fees, medical—Physicians Appropriate Reporting Center Physicians Fees Fees, medical—Therapists Appropriate Reporting Center Therapists and Others (nonphysicians) Fees, nonmedical (see specific category) Fidelity bond premiums Reporting Center to which Employee is Assigned Insurance Film hangers Radiology Minor Nonmedical Equipment Films Radiology Other Medical Care Materials and Supplies Filters—air conditioners Plant Operation and Maintenance Other Supplies and Materials Fingerprinting supplies Security Other Supplies and Materials Fire insurance premiums Administrative Services Insurance Flashlight and batteries Appropriate Reporting Center Other Supplies and Materials Flasks, general Appropriate Reporting Center Other Supplies and Materials Flowers, decorative Housekeeping Services Other Direct Expenses Flower pots and planters (1) inside facility Housekeeping Services Other Supplies and Materials (2) outside facility Grounds Other Supplies and Materials Food, meat, fish and poultry Appropriate Dietary Reporting Center Dietary—Food Food, other Appropriate Dietary Reporting Center Dietary—Food Forks, kitchen Appropriate Dietary Reporting Center Dietary—Other Forms, medical record, medical history, etc. Medical Records Office and Administrative Supplies Freight Charges (see Cartage) Fruits and vegetables Appropriate Dietary Reporting Center Dietary—Food Fuel, gas Plant Operation and Maintenance Gas Fund raising expenses Fund Raising Appropriate Natural Classification Funnels Appropriate Reporting Center Other Supplies and Materials Gags, mouth Central Service Supply Other Supplies and Materials Garbage cans Housekeeping Service Minor Nonmedical Equipment Gas (fuel) Plant Operation and Maintenance Gas Gasoline Appropriate Reporting Center Other Supplies and Materials Gauze Central Service Supply Other Medical Care Materials and Supplies Germicides, cleaning Housekeeping Service Cleaning Supplies Glass, window Plant Operation and Maintenance Other Supplies and Materials Glassware, kitchen, dining room Appropriate Dietary Reporting Center Dietary—Other Glassware, laboratory Laboratory Services Other Supplies and Materials Gloves, disposable Central Service Supply Other Supplies and Materials Gloves, reuseable Central Service Supply Other Supplies and Materials Glucose, I.V. Pharmacy Prescription Drugs Glue, furniture, etc. Plant Operation and Maintenance Other Supplies and Materials Glycerine Pharmacy Medicine Cabinet Drugs Gowns, employee Laundry and Linen Services Employee Wearing Apparel Gowns, patients' Laundry and Linen Services Other Supplies and Materials Graduates, glass Laboratory Services Other Supplies and Materials Grass seed Grounds Other Supplies and Materials Graters, food Appropriate Dietary Reporting Center Minor Nonmedical Equipment Greases, lubricating Appropriate Reporting Center Other Supplies and Materials Guard service fees Security Other Purchased Services Hammers, percussion reflex Central Service Supply Instruments and Minor Medical Equipment Hangers, coat Housekeeping Other Supplies and Materials Hangers, film Radiology Minor Nonmedical Equipment Hardware Appropriate Reporting Center Other Supplies and Materials Heaters Appropriate Reporting Center Minor Nonmedical Equipment Heating, ventilating and air conditioning supplies Plant Operation and Maintenance Other Supplies and Materials Holders, napkin Appropriate Dietary Reporting Center Dietary—Other Holders, needle Central Service Supply Instruments and Minor Medical Equipment Holders, sputum cup Central Service Supply Other Supplies and Materials Holders, test tube Laboratory Services Other Supplies and Materials Hot packs, apparatus Central Service Supply Instruments and Minor Medical Equipment Hot water bottles Central Service Supply Instruments and Minor Medical Equipment Hydrogen Peroxide Central Service Supply Other Medical Care Materials and Supplies Hypodermic needles Central Service Supply Other Medical Care Materials and Supplies I.V. set Pharmacy Other Medical Care Materials and Supplies I.V. additives Pharmacy Prescription Drugs I.V. solutions Pharmacy Prescription Drugs I.V. supplies Pharmacy Other Medical Care Materials and Supplies Ice (purchased) Appropriate Reporting Center Other Supplies and Materials Ice bags Appropriate Reporting Center Other Supplies and Materials Ident-a-bands Social Services Other Supplies and Materials Income tax Note: Income Taxes are Nonoperating Expenses which are not assigned to Functional Reporting Centers Other Direct Expenses Ink, printing Administrative Services Other Supplies and Materials Ink, marking Laundry and Linen Services Other Supplies and Materials Insect extermination expense Housekeeping Service Other Purchased Services Insecticides Housekeeping Service Other Supplies and Materials Inservice education supplies (see Education supplies) Inspection fees and permits Appropriate Reporting Center Other Direct Expenses Instruments, tray—reusable Central Service Supply Instruments and Minor Medical Equipment Instruments, tray—disposable Central Service Supply Other Medical Care Materials and Supplies Insurance: Boiler liability Plant Operation and Maintenance Insurance Bonding liability Reporting Center to which Employee is Assigned Insurance Elevator liability Plant Operation and Maintenance Insurance Fire Administrative Services Insurance Malpractice liability Administrative Services Insurance Unemployment Reporting Center to which Employee is Assigned State Unemployment Insurance and Federal Unemployment Insurance Workers' Compensation (ind. injury) Reporting Center to which Employee is Assigned Workers' Compensation Insurance Intercommunication system expense Administrative Services Appropriate Natural Classification Interest expense, current working capital Administrative Services Interest Interest expense, long term Interest on Capital Debt Interest Intramuscular injectables Pharmacy Prescription Drugs Irrigating solutions Central Service Supply Other Medical Care Materials and Supplies Irrigation tips Central Service Supply Instruments and Minor Medical Equipment Irrigation Central Service Supply Instruments and Minor Medical Equipment Jackets, orderlies, operating room, etc. Laundry and Linen Services Employee Wearing Apparel Jars, specimen Laboratory Services Other Supplies and Materials Journals, medical (see Magazines) Kettles, steam (patients' use) Central Service Supply Minor Nonmedical Equipment Kettles, steam (kitchen) Appropriate Dietary Reporting Center Minor Nonmedical Equipment Keys Security Other Supplies and Materials Kitchen utensils Appropriate Dietary Reporting Center Dietary—Other Knife, bread, butcher, etc. Appropriate Dietary Reporting Center Dietary—Other Labels, drug Pharmacy Other Supplies and Materials Labels, other Appropriate Reporting Center Other Supplies and Materials Labor relations and consultation fees Administrative Services Consulting and Management Services Laboratory procedures by facility based physicians Laboratory Services Physicians Fees Laboratory procedures by outside concerns Laboratory Services Contracted Services Lactometers Laboratory Services Other Supplies and Materials Ladders Plant Operation and Maintenance Minor Nonmedical Equipment Lamps, electric Appropriate Reporting Center Minor Nonmedical Equipment Lancets Central Service Supply Other Medical Care Materials and Supplies Lancets, blood Central Service Supply Other Medical Care Materials and Supplies Lanterns (battery or gas type) Plant Operation and Maintenance Minor Nonmedical Equipment Laundering—outside concerns Laundry and Linen Services Contracted Services Laxatives, simple Pharmacy Medicine Cabinet Drugs Lease costs (see Rental Charges) Legal fees, collections Fiscal Services Legal Services Legal fees Administrative Services Legal Services Lens paper Laboratory Services Other Supplies and Materials Licenses Administrative Services Licenses and Taxes (other than income tax) Lime, chlorinated Housekeeping Service Cleaning Supplies Linen, bed Laundry and Linen Services Linen and Bedding Linen, disposable Laundry and Linen Services Disposable Linens Linen, sterile Laundry and Linen Services Linen and Bedding Litmus paper Laboratory Services Other Supplies and Materials Long distance telephone charges Administrative Services Telephone and Telegraph Lubricating fluids Central Service Supply Other Medical Care Materials and Supplies Lubricating jelly Central Service Supply Other Medical Care Materials and Supplies Lumber Plant Operation and Maintenance Other Supplies and Materials Lye Laundry and Linen Services Cleaning Supplies Magazines, lobby Administrative Services Books, Periodicals, Etc. Magazines, medical journals Appropriate Reporting Center Books, Periodicals, Etc. Magazines, general interest Administrative Services Books, Periodicals, Etc. Magazines. department Appropriate Reporting Center Books, Periodicals, Etc. Maintenance contracts, major movable equipment Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance Purchased Services Nonassignable Repairs and Maintenance—Purchased Services Directly Assignable Maintenance contracts, fixed equipment Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance—Purchased Services—Nonassignable Repairs and Maintenance—Purchased Services—Directly Assignable Maintenance contracts, minor movable equipment Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance—Purchased Services—Nonassignable Repairs and Maintenance—Purchased Services—Directly Assignable Maalox Pharmacy Medicine Cabinet Drugs Mangle aprons Laundry and Linen Services Other Supplies and Materials Marking ink and labels Laundry and Linen Services Other Supplies and Materials Mats, bath Laundry and Linen Services Other Supplies and Materials Mattress covers and pads Laundry and Linen Services Linen and Bedding Measures, metal Appropriate Reporting Center Other Supplies and Materials Meat and poultry Appropriate Reporting Center Dietary—Food Membership dues, Nursing Home Asso. Appropriate Reporting Center Dues to Nursing Home Associations Membership dues, other Appropriate Reporting Center Other Direct Expenses Mortars Appropriate Reporting Center Other Supplies and Materials Mortgage, interest expense Interest on Capital Debt Interest Motor oil, car, truck Appropriate Reporting Center Other Supplies and Materials Motor vehicle insurance Appropriate Reporting Center Insurance Motor vehicle license (see Licenses) Mouthwash, nonprescription Central Service Supply Other Medical Care Materials and Supplies Mucous bulbs Central Service Supply Other Medical Care Materials and Supplies Narcotics Pharmacy Pharmaceuticals Narcotic permit fees Pharmacy Licenses and Tax (other than income taxes) Narcotic records Pharmacy Office and Administrative Supplies Needles, aneurysm, aspirating Central Service Supply Instruments and Minor Medical Equipment Needles, spinal, hypodermic Central Service Supply Instruments and Minor Medical Equipment Needles, sewing Laundry and Linen Services Other Supplies and Materials Nets, laundry Laundry and Linen Services Other Supplies and Materials Newspapers Appropriate Reporting Center Books, Periodicals, Etc. Nitroglycerine Pharmacy Prescription Drugs Novacaine Pharmacy Prescription Drugs Nurses' uniforms (when hospital furnished), except student's Laundry and Linen Services Employee Wearing Apparel Office supplies (printing and stationery) Appropriate Reporting Center Office and Administrative Supplies Oil, fuel #2 Plant Operation and Maintenance Fuel Oil #2 Oil, fuel #4 Plant Operation and Maintenance Fuel Oil #4 Oil, fuel #6 Plant Operation and Maintenance Fuel Oil #6 Oils and greases, general Plant Operation and Maintenance Other Supplies and Materials Orthopedic Supplies Central Service Supply Other Medical Care Materials and Supplies Oxygen Central Service Supply Other Medical Care Materials and Supplies Packets—alcohol, lemon/glycerine Central Service Supply Other Medical Care Materials and Supplies Pack (hot) apparatus, electric (see Heaters, Hot pack, Kettles) Packs, steam Central Service Supply Instruments and Minor Medical Equipment Pads, bed, table, etc. (cloth) Appropriate Reporting Center Linen and Bedding Pads, cleaning Housekeeping Service Cleaning Supplies Pads, laundry, mangle, press Laundry and Linen Services Other Supplies and Materials Pads, rubber floor mat Appropriate Reporting Center Other Supplies and Materials Pails, scrub Housekeeping Service Cleaning Supplies Paint brushes Plant Operation and Maintenance Other Supplies and Materials Painting, contracted Plant Operation and Maintenance Repairs and Maintenance—Purchased Services—Nonassignable Painters' drop cloths Plant Operation and Maintenance Other Supplies and Materials Paints, shellacs, varnishes Plant Operation and Maintenance Other Supplies and Materials Pans, baking Appropriate Dietary Reporting Center Minor Nonmedical Equipment Pans, dust Housekeeping Service Cleaning Supplies Paper, duplication machine Administrative Services Office and Administrative Supplies Paper, data processing Fiscal Services Office and Administrative Supplies Paper, print shop supplies Administrative Services Other Supplies and Materials Paper cups Appropriate Reporting Center Dietary—Other Paper, shelf, toilet Housekeeping Service Other Supplies and Materials Paper plates Appropriate Dietary Reporting Center Dietary—Other Paper, wax Appropriate Dietary Reporting Center Dietary—Other Pencils, lead, crayon, marking Appropriate Reporting Center Office and Administrative Supplies Pens Appropriate Reporting Center Office and Administrative Supplies Pension plan premiums—nonunion Rptg. Ctr. to which Employee is Assigned Pension and Retirement—Non-Union Pension plan premiums—union Rptg. Ctr. to which Employee is Assigned Pension and Retirement—Union Percussion hammers Central Service Supply Instruments and Minor Medical Equipment Periodicals Appropriate Reporting Center Books, Periodicals, Etc. Personal property tax (see Taxes) Pillows Housekeeping Service Linen and Bedding Pins, laundry Laundry and Linen Services Other Supplies and Materials Pins, safety, straight Appropriate Reporting Center Other Supplies and Materials Pipettes Laboratory Services Other Supplies and Materials Pitcher, water Appropriate Reporting Center Other Supplies and Materials Plaster, building Plant Operation and Maintenance Other Supplies and Materials Plasters, adhesive Central Service Supply Other Medical Care Material and Supplies Plate, china, dinner, salad, etc. Appropriate Dietary Reporting Center Dietary—Other Plates, x-ray (film) Radiology Other Medical Care Materials and Supplies Plumbing supplies Plant Operation and Maintenance Other Supplies and Materials Polishes Housekeeping Service Cleaning Supplies Postage, for general use Administrative Services Other Direct Expenses Postage, for specific departments Appropriate Reporting Center Other Direct Expenses Powders, film developing Radiology Other Supplies and Materials Powders, insect Housekeeping Service Other Supplies and Materials Powders, scouring Housekeeping Service Cleaning Supplies Power, purchased Plant Operation and Maintenance Appropriate Natural Classification Prescriptions (outside purchases) Pharmacy Other Purchased Services Prescription blanks Pharmacy Office and Administrative Supplies Radiology services by outside concern Radiology Medical Purchased Services Rags, cleaning Housekeeping Service Cleaning Supplies Razor blades Appropriate Reporting Center Other Supplies and Materials Razors Appropriate Reporting Center Other Supplies and Materials Receptacles, waste Housekeeping Service Minor Nonmedical Equipment Record forms, medical Medical records Office and Administrative Supplies Records for transcribing machines Appropriate Reporting Center Office and Administrative Supplies Rectal tubes Central Service Supply Other Medical Care Materials and Supplies Registers, narcotic Pharmacy Office and Administrative Supplies Rental charges, major movable equipment Appropriate Reporting Center Rental or Lease—Movable Equipment Rental charges, fixed equipment, general Depreciation, Leases, and Rentals Rental or Lease—Fixed Equipment Rental charges, minor equipment Appropriate Reporting Center Rental or Lease—Movable Equipment Rental charges, reusable supp. Appropriate Reporting Center Other Direct Expenses Rental charges, duplicating machine Administrative Services Rental or Lease—Movable Equipment Rentals, intercommunicating equipment Administrative Services Rental or Lease—Movable Equipment Rentals, safety deposit boxes Administrative Services Other Direct Expenses Repair, replacement of personal property (eye glasses, dentures, hearing aides, etc.) Administrative Services Other Direct Expenses Repairs, minor, to buildings Plant Operation and Maintenance Repairs and Maintenance—Purchased (by an outside concern) Services Nonassignable Repairs, purchased, to equipment (identifiable with specific departments): Major movable Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Fixed equipment Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Minor equipment Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Reusable supplies Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Repairs, purchased, to equipment (not identifiable with specific departments) Pillow mikes Appropriate Nursing Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Lobby furniture Plant Operation and Maintenance Repairs and Maint.—Purch. Serv.— Nonassignable T.V., patients Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Wheelchair Appropriate Reporting Center Repairs and Maint.—Purch. Serv.— Dir. Assignable Research expense Research Appropriate Natural Classification Respirators Central Service Supply Instruments and Minor Medical Equipment Ribbons, typewriter Appropriate Reporting Center Office and Administrative Supplies Rubber bands Appropriate Reporting Center Office and Administrative Supplies Safety pins Appropriate Reporting Center Other Supplies and Materials Saucers, plant Housekeeping Service Other Supplies and Materials Scissors sharpening Appropriate Reporting Center Other Purchased Services Scoops, flour, sugar, etc. Appropriate Dietary Reporting Center Dietary—Other Seafood Appropriate Dietary Reporting Center Dietary—Food Sedatives Pharmacy Prescription Drugs Service charges on equipment repairs Appropriate Reporting Center Note: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services—Nonassignable. Repairs and Maint.—Purch. Serv.— Dir. Assignable Sharpeners, pencil Appropriate Reporting Center Other Supplies and Materials Sheets, linen Laundry and Linen Linen and Bedding Sheets, rubber, on patients' beds Appropriate Nursing Reporting Center Other Supplies and Materials Sheet wadding Appropriate Reporting Center Other Supplies and Materials Signals, communication (beepers) Administrative Services Minor Nonmedical Equipment Slippers, paper Appropriate Reporting Center Other Supplies and Materials Slips, laundry Laundry and Linen Services Office and Administrative Supplies Snow removal Grounds Other Purchased Services Soaps, dishwashing Appropriate Dietary Reporting Center Cleaning Supplies Soaps, floor, toilet Housekeeping Service Cleaning Supplies Soaps, laundry Laundry and Linen Services Cleaning Supplies Splints Central Service Supply Other Medical Care Materials and Supplies Steam cleaner rental Housekeeping Service Rental or Lease—Movable Equipment Steam, purchased Plant Operation and Maintenance Other Utilities Sterile water Central Service Supply Other Supplies and Materials Stethoscopes Central Service Supply Instruments and Minor Medical Equipment Strike expenses Administrative Services Appropriate Natural Classification Suction tips, disposable Central Service Supply Other Medical Care Materials and Supplies Supplies, patient chargeable Central Service Supply Appropriate Natural Classification Suppositories Central Service Supply Other Medical Care Materials and Supplies Sutures Central Service Supply Other Medical Care Materials and Supplies Syringes, hypo. Central Service Supply Other Medical Care Materials and Supplies Syringes, irrigating Central Service Supply Other Medical Care Materials and Supplies Tablets, paper Appropriate Reporting Center Office and Administrative Supplies Tape remover Appropriate Reporting Center Other Medical Care Materials and Supplies Tape, twilled Laundry and Linen Services Other Supplies and Materials Taxes, real estate Plant Operation and Maintenance Licenses and Taxes (other than income tax) Taxes, personal property Plant Operation and Maintenance Licenses and Taxes (other than income tax) Taxes, business Administrative Services Licenses and Taxes (other than income tax) Telegraph expense Administrative Services Telephone and Telegraph Telephone expense General lines service Administrative Services Telephone and Telegraph Dedicated lines service Appropriate Reporting Center Telephone and Telegraph Long Distance, patient Administrative Services Telephone and Telegraph Long Distance, administration Administrative Services Telephone and Telegraph Long Distance, medical staff Medical staff service Telephone and Telegraph Taxicab charges Appropriate Reporting Center Travel, Conferences and Workshops Test Tubes Laboratory Services Other Supplies and Materials Theft of Goods Appropriate Reporting Center Appropriate Natural Classification Thermometers, mouth, bath, rectal Central Service Supply Other Medical Care Materials and Supplies Thermostat, wall Plant Operation and Maintenance Other Supplies and Materials Thread, sewing Laundry and Linen Services Other Supplies and Materials Throat bags Central Service Supply Other Medical Care Materials and Supplies Time cards (payroll) Fiscal Services Office and Administrative Supplies Tips, irrigating, suction, uterine, etc. Central Service Supply Other Medical Care Materials and Supplies Tires, car, truck Appropriate Reporting Center Other Supplies and Materials Tissue, facial Appropriate Reporting Center Other Supplies and Materials Toilet paper Housekeeping Service Other Supplies and Materials Tongs, crucible Laboratory Services Minor Nonmedical Equipment Tongue depressors Central Service Supply Other Medical Care Materials and Supplies Towels, bath, face Laundry and Linen Services Linen and Bedding Towels, paper Appropriate Reporting Center Other Supplies and Materials Traction rope Central Service Supply Other Medical Care Materials and Supplies Transportation—patients Transportation Appropriate Natural Classification Transportation—staff Appropriate Reporting Center Travel, conventions and conferences Travel expense: Appropriate Reporting Center Travel, Conferences and Workshops Educational Appropriate Educational Reporting Center Travel, Conferences and Workshops Recruiting Administrative Services Travel, Conferences and Workshops "Community" Administrative Services Travel, Conferences and Workshops Board Administrative Services Travel, Conferences and Workshops Medical staff Medical Staff Services Travel, Conferences and Workshops Administration Administrative Services Travel, Conferences and Workshops Tray covers, paper (patients' meals) Patient Food Service Dietary—Other Trays, dressing Central Service Supply Minor Nonmedical Equipment Trays, serving, patients' Patient Food Service Minor Nonmedical Equipment Trays, desk Appropriate Reporting Center Other Supplies and Materials Trays, staining Laboratory Services Other Supplies and Materials Tubes, centrifuge test, etc. Laboratory Services Other Supplies and Materials Tubes, colon, connecting, duodenal, infusion, intravenous, etc. Central Service Supply Other Medical Care Materials and Supplies Tubes, specimen Laboratory Services Other Supplies and Materials Tubing, glass, heat resisting Laboratory Services Other Supplies and Materials Tubing, rubber Central Service Supply Other Supplies and Materials Tuition, employee education Reporting Center to which Employee is Assigned Other Employee Benefits Tumblers, glass, drinking Appropriate Reporting Center Dietary—Other Underpads (excluding disposables) Laundry and Linen Services Linen and Bedding Underpads (disposables) Laundry and Linen Services Disposable Linen Uniforms (hospital furnished) Employees Reporting Center to which Employee is Assigned Employee Wearing Apparel Volunteer Administrative Services Employee Wearing Apparel Candystriper Administrative Services Employee Wearing Apparel Urinals, patient Appropriate Reporting Center Minor Nonmedical Equipment Urinometers Laboratory Services Minor Nonmedical Equipment Utensils Appropriate Dietary Reporting Center Dietary—Other Utensils, stainless steel, kitchen Appropriate Dietary Reporting Center Dietary—Other Utensils, stainless steel, medical Central Service Supply Instruments and Other Minor Medical Equipment Utensils, stainless steel, other Appropriate Reporting Center Minor Nonmedical Equipment Vaporizers, medicinal (steam kettles) Central Service Supply Minor Nonmedical Equipment Vases, decorative Housekeeping Service Other Supplies and Materials Vegetable oil Appropriate Dietary Reporting Center Dietary—Food Venetian blind cleaning Housekeeping Service Other Purchased Services Volunteer meals Administrative Services Other Direct Expenses Volunteer uniforms Administrative Services Employee Wearing Apparel Volunteer badges Administrative Services Other Supplies and Materials Wash Cloths Laundry and Linen Services Linen and Bedding Waste receptacles Housekeeping Service Minor Nonmedical Equipment Water Plant Operation and Maintenance Water and Sewer Water treatment compounds Plant Operation and Maintenance Other Supplies and Materials Wax, floor Housekeeping Service Cleaning Supplies Window glass Plant Operation and Maintenance Other Supplies and Materials Window washing expense Housekeeping Service Other Purchased Services (outside concerns) Wrappers, cloth Appropriate Reporting Center Other Supplies and Materials Wringers, mop Housekeeping Service Minor Nonmedical Equipment X-ray film Radiology Other Medical Care Materials and Supplies X-ray procedures, facility based physicians Radiology Physicians Fees X-ray procedures, purchased outside Radiology Medical—Purchased Services