New Jersey Administrative Code › Title 8 - HEALTH › Chapter 31B - HOSPITAL FINANCIAL REPORTING › Subchapter 4 - FINANCIAL ELEMENTS AND REPORTING › Part II - GENERAL GUIDANCE › Section 8:31B-4.62 - Separately Reported Health Care Services

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Non-Acute Care
				  Services provided by a hospital such as skilled nursing facilities (approved or
				  unapproved); intermediate care facilities, residential care, psychiatric care, and
				  comprehensive rehabilitation services are not properly acute hospital functions, and
				  hence are separately reported and treated as Case C. Sufficient accounting records
				  should be maintained to account for the costs of such operations and such costs
				  should be excluded from Costs Related to Patient Care by cost center per
				  N.J.A.C.
				  8:31B-3.24.
(b) Organ Donations: Organs acquired by a hospital
				  and donated to a pool or patient at another hospital are not properly service
				  related to care of patients at the donating hospital, and hence costs and revenues
				  are not included in the service definitions. Costs of such donated organs are
				  applied as increases to Costs Related to Patient Care and Revenues are applied as
				  offsets (Case B).
(c) Blood: In order to
				  encourage hospital solicitation of blood donations, the purchase cost of whole blood
				  or the equivalent units of blood extender and/or plasma are separately reported and
				  treated as Case C.
(d) Provisions of
				  Health Care Services to Another Health Care Facility or Shared Services: Where a
				  hospital care facility utilizes the laboratory, data processing, physical therapy
				  department, or other services of a hospital, such costs are not included in the
				  Costs Related to Patient Care of the hospital providing the services. The associated
				  costs (including overhead) and revenue should be excluded from the definitions of
				  those centers in the providing hospital and are treated as Case B.
(e) Physician Fees Remunerated to a Hospital:
				  Where a physician's compensation arrangement with a hospital requires some or all of
				  the physician's fees received directly from patients to be turned over to the
				  hospital, such fees are not included in Revenue Related to Patient Care and are
				  treated as Case B.
(f) Separately
				  reported Ambulatory Services: Outpatient Renal and Home Dialysis. The cost and
				  revenue related to these services are to be treated as Case C. Sufficient accounting
				  records should be maintained to account for the costs of such operations and such
				  direct and indirect costs shall be excluded from Costs Related to Patient
				  Care.
(g) Separately reported Ambulatory
				  Services: HealthStart Maternal Care Health Support Services. The revenues and
				  expenses associated with the provision of these services shall be treated as Case C,
				  netted against each other.
(h)
				  Separately reported Ambulatory Services: HealthStart Pediatric Continuity of Care.
				  In Hospitals with salaried pediatricians, revenues and expenses associated with
				  non-institutional Medicaid capitated fee shall be treated as Case C and netted
				  against each other.
(i) Mobile Intensive
				  Care Unit (MICU) Services provided after November 1, 1987: The cost and revenue
				  related to these services are to be treated as Case C, revenues and expenses are
				  netted. Sufficient accounting records should be maintained to account for the costs
				  of such operations and such direct and indirect cost shall be excluded from Costs
				  Related to Patient Care.