Florida Administrative Code › 59 - AGENCY FOR HEALTH CARE ADMINISTRATION › 59E - Hospital and Nursing Home Reporting Systems and Other Provisions Relating to Hospitals › Chapter 59E-5 - HOSPITAL UNIFORM REPORTING SYSTEM AND OTHER PROVISIONS RELATING TO HOSPITALS › Section 59E-5.101 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
The definitions set forth in section
				  408.032, F.S., and the following
				  definitions shall apply to this chapter, and to the Florida Hospital Uniform
				  Reporting System (FHURS) Manual, unless otherwise specified:
(1) "Actual report" is the report of a
				hospital's actual financial and statistical data as required by the reporting
				forms contained in the FHURS Manual.
(2) "Change in hospital ownership" means that
				a majority of the ownership or the controlling interest of the hospital is
				transferred or assigned. A change in ownership includes, but is not limited to,
				the acquisition of the hospital by any person or other legal entity by any
				means; the leasing of the hospital when the lessee agrees to undertake or
				provide services at the hospital to the extent that legal liability for
				operation of the hospital rests with the lessee; conversion of the hospital's
				type or kind of business organization; the sale, acquisition, assignment or
				other voluntary or involuntary transfer of a majority of the ownership or the
				controlling interest of the hospital; merger of the hospital corporation into a
				new corporation; or consolidation of the hospital corporation with one or more
				corporations resulting in the creation of a new corporation.
(3) "Charity care patient" means a medically
				indigent patient whose charges are, in whole or in part, classified as
				"Charity/Uncompensated Care - Other" who meets the requirements of Account
				5960, Chapter III, FHURS Manual and/or "Charity/Uncompensated Care - Hill
				Burton" who meets the requirements of Account 5950, Chapter III, FHURS
				Manual.
(4) "Chart of accounts"
				means the list of accounts, code numbers, definitions, standard units of
				measure and principles and concepts included in the FHURS Manual.
(5) "Day of admission" means the day on which
				a person is admitted to a hospital or sub-acute facility for bed occupancy for
				purposes of receiving inpatient hospital or sub-acute services and counts as
				one inpatient day. If admission and discharge or death occur the same day, the
				day is considered a day of admission and counts as one inpatient day.
(6) "Executive staff members" means the
				Secretary, and such other staff members as designated by the
				Secretary.
(7) "FHURS Manual" means
				the State of Florida Hospital Uniform Reporting System Manual as adopted by the
				Agency and incorporated by reference in rule
				59E-5.102, F.A.C.
(8) "Financial statements" means a
				presentation of financial data, including accompanying notes, derived from
				accounting records and intended to communicate a hospital's economic resources
				or obligations at a point in time, or the changes therein for a period of time,
				and the results of operations for a period of time in accordance with generally
				accepted accounting principles.
(9)
				"Generally accepted accounting principles" (GAAP) means the term as defined in
				rule 61H1-20.007, F.A.C., Department
				of Business and Professional Regulation, Board of Accountancy.
(10) "Generally accepted auditing standards"
				(GAAS) means the term as defined in rule
				61H1-20.008, F.A.C., Department
				of Business and Professional Regulation, Board of Accountancy.
(11) "Gross patient services revenue, " means
				the sum of daily hospital service charges, ambulatory service charges,
				ancillary service charges; including all charges for sub-acute
				services.
(12) "Gross operating
				revenue" means "Gross revenue" as that term is defined in section
				408.07(22),
				F.S.
(13) "Inpatient admission"
				means a person who has been admitted to a hospital for bed occupancy for
				purposes of receiving inpatient hospital services. An inpatient is a patient as
				defined in subsection
				59E-7.011(4),
				F.A.C.
(14) "Inpatient revenue" or
				"Gross Inpatient Revenue" means gross charges generated from the provision of
				hospital services to any patient admitted to the hospital as an
				inpatient.
(15) "Net inpatient
				revenue" means inpatient revenue minus deductions from inpatient
				revenue.
(16) "Net operating
				revenue" means "Net revenue" as that term is defined in section
				408.07(34),
				F.S.
(17) "Net outpatient revenue"
				means outpatient revenue minus deductions from outpatient revenue.
(18) "Non-operating revenue" means revenue
				not directly related to the entity's ongoing or principle operations.
				Non-operating revenue may include unrestricted gifts, unrestricted income from
				endowment funds, gain on sale of hospital properties, and income and gains from
				investments of general funds.
(19)
				"Other operating revenue" means a class of revenues which are defined in
				section 408.07(38),
				F.S.
(20) "Outpatient" means a
				person who receives a pre-admission assessment, a diagnostic procedure, or a
				therapeutic procedure at a hospital licensed under chapter 395, F.S., who is
				not an inpatient admission.
(21)
				"Outpatient revenue" or "Gross Outpatient Revenue" means total charges for
				hospital services rendered to outpatients.
(22) "Patient day" means a day which begins
				at midnight and ends 24 hours later. The midnight-to-midnight method must be
				used even if the provider uses a different definition of a patient day for its
				statistical or other purposes. Whenever a patient occupies a bed in more than
				one patient care area in one day, the inpatient day should be counted only in
				the patient care area in which the patient was located at the census-taking
				hour. The day of admission will be counted as a full day; however, the day of
				discharge is not counted. A full day must be counted when a patient is admitted
				as an inpatient with the expectation of the patient remaining overnight and
				occupying a bed, but is discharged on the same day.
(23) "Prior year report" means, collectively,
				the actual report and the corresponding financial statements with an audit
				report of an independent Florida-licensed certified public accountant or a
				certified public accountant that meets the requirements of rule
				61H1-29.002, F.A.C., for the
				same reporting period and including an opinion on the audited financial
				statements.
(24) "Total deductions
				from inpatient revenue" means that portion of total deductions from gross
				revenue, as defined in section
				395.701(1),
				F.S., directly attributable to inpatient revenue.
(25) "Total deductions from outpatient
				revenue" means that portion of total deductions from gross revenue, as defined
				in section 395.701(1),
				F.S., directly attributable to outpatient revenue.
(26) "Total net revenue" means the sum of net
				patient services revenue, other operating revenue, and non-operating
				revenue.
(27) "Total net patient
				services revenue" means gross patient service revenue minus deductions from
				revenue as defined in section
				408.07(17),
				F.S.
(28) "Total revenue" means the
				sum of gross patient services revenue, other operating revenue and
				non-operating revenue.
Rulemaking Authority 408.15(8) FS. Law Implemented 408.032,
					 408.061(2), (3), 408.07 FS.
New 6-11-92, Formerly 10N-5.101, Amended 3-16-03,
					 6-28-18.