reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.279 - Referred ambulatory

Current through Register Vol. 46, No. 28, July 10, 2024
A referred ambulatory patient is one who is treated
						and/or diagnosed in an ancillary service area of a hospital upon referral and
						who does not meet the definition criteria for an emergency outpatient or the
						clinical outpatient. A referral of an emergency or clinical outpatient to an
						ancillary service area does not change the classification of the patient to
						referred outpatient status.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.280 - Rehabilitation beds

Current through Register Vol. 46, No. 28, July 10, 2024
Beds assigned to a service for the primary purpose of
						assisting in the rehabilitation of disabled persons through a medical program
						integrated with psychiatric, social and vocational evaluation and services,
						under competent professional supervision.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.281 - Religious corporation

Current through Register Vol. 46, No. 28, July 10, 2024
A corporation organized under the Religious Corporations
						Law, and other religious agencies and organizations, and charities, agencies
						and organizations operated, supervised or controlled by or in connection with a
						religious organization.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.282 - Reporting manual

Current through Register Vol. 46, No. 28, July 10, 2024
A handbook of accounting policies, principles and
						concepts, including a chart of accounts with definitions and standard units of
						measure, which establishes a foundation for uniform reporting for health
						services institutions.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.283 - Reporting period

Current through Register Vol. 46, No. 28, July 10, 2024
The period of time for which an operating statement is
						prepared. This period shall consist of the 12 consecutive calendar months or 13
						four-week periods that begin on the first day of a month with an additional day
						(two in a leap year) added to the last period to make it coincide with the end
						of the month.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.284 - Reporting principles

Current through Register Vol. 46, No. 28, July 10, 2024
The body of doctrine associated with accounting, serving
						as an explanation of current practices and as a guide in the selection of
						conventions and procedures.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.285 - Referred outpatient

Current through Register Vol. 46, No. 28, July 10, 2024
An outpatient who is referred by his private physician to
						the institution for diagnosis or treatment on a ambulatory basis. The
						responsibility for medical care remains with the referring
						physician.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.286 - Refund

Current through Register Vol. 46, No. 28, July 10, 2024
An amount paid back or a credit allowed on account of an
						overcollection; rebate.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.287 - Registration

Current through Register Vol. 46, No. 28, July 10, 2024
The process of formally entering a patient's name on the
						institution's records for service in a routine outpatient care service
						area.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.288 - Relative value unit

Current through Register Vol. 46, No. 28, July 10, 2024
Index number assigned to various procedures based upon
						the relative amount of labor, supplies and capital needed to perform the
						procedure. The unit value represents the cost of performing a service relative
						to some other service which is used as a base, i.e., has a unit value of
						one.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.289 - Remuneration

Current through Register Vol. 46, No. 28, July 10, 2024
Compensation for value of service rendered or expense
						incurred.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.290 - Repair

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The restoration
					 of a capital asset to its full productive capacity, or a contribution thereto,
					 after damage, accident or prolonged use, without increase in its previously
					 estimated service life or productive capacity.
(b) The charge to operations representing the
					 cost of such restoration.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.291 - Replacement

Current through Register Vol. 46, No. 28, July 10, 2024
The substitution of one fixed asset for another,
						particularly of a new asset for an old, or of a new part for an old part. On
						the books of account, the recognition of the cost of the new asset requires the
						elimination of the cost of the asset it replaces.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.292 - Replacement cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The cost of an
					 acquired asset or asset part, capitalizable if the cost of its retired
					 counterpart is removed from the asset account.
(b) The cost at current prices, in a
					 particular locality or market area, of replacing an item or property or a group
					 of assets.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.293 - Reserve

Current through Register Vol. 46, No. 28, July 10, 2024
A segregation of retained earnings evidenced by the
						creation of a subordinate account. The segregation may be temporary or
						permanent, the purpose being to indicate to stockholders and creditors that a
						portion of retained earnings is recognized as unavailable for dividends.
						Examples: reserve for contingencies; reserve for improvements; sinking fund
						reserve.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.294 - Resident

Current through Register Vol. 46, No. 28, July 10, 2024
A graduate of a medical/osteopathic/dental school serving
						an advanced period of graduate training. This may represent the first year of
						graduate training or any year thereafter.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.295 - Responsibility

Current through Register Vol. 46, No. 28, July 10, 2024
The obligation prudently to exercise assigned or imputed
						authority attaching to the assigned or imputed role of an individual or group
						participating in organizational activities or decisions.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.296 - Responsibility accounting

Current through Register Vol. 46, No. 28, July 10, 2024
An accounting system which accumulates and communicates
						historical and projected monetary and statistical data relating to revenues and
						controllable expenses, classified according to organizational units producing
						the revenues and responsible for incurring the expenses.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.297 - Restricted funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds restricted by donors or grantors for specific
						purposes. Restricted funds generally fall into three categories: plant
						replacement and expansion fund, specific purpose fund, and endowment fund. The
						accounts within each restricted fund are self-balancing, as each fund
						constitutes a separate accounting entity.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.298 - Retained earnings (or income)

Current through Register Vol. 46, No. 28, July 10, 2024
Accumulated net income, less distributions to
						stockholders and transfers to paid-in capital accounts.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.299 - Retirement

Current through Register Vol. 46, No. 28, July 10, 2024
The removal of a fixed asset from service, following its
						sale or the end of its productive life, accompanied by the necessary adjustment
						of fixed asset and depreciation-reserve accounts.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.300 - Retirement of indebtedness funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds required by external sources to be used to meet
						debt service charges and the retirement of indebtedness on plant assets. The
						term sinking funds is sometimes used to describe these funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.301 - Revenue

Current through Register Vol. 46, No. 28, July 10, 2024
Sales of products, merchandise and services, and earnings
						from interest, dividends and wages.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.302 - Revenue center

Current through Register Vol. 46, No. 28, July 10, 2024
An account for accumulating revenue consistent with the
						functional definition of the matching cost center.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.303 - Revenue-producing cost centers

Current through Register Vol. 46, No. 28, July 10, 2024
Health facility activities providing direct services to
						patients (such as nursing, physical therapy and laboratory) and thereby
						generating revenue.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.304 - Routine

Current through Register Vol. 46, No. 28, July 10, 2024
Regular; customary; ordinary, repetitive;
						everyday.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.305 - Salvage value

Current through Register Vol. 46, No. 28, July 10, 2024
The price at which an asset of any kind can be sold less
						whatever cost is yet to be incurred.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.306 - Self-responsible (self-pay) patient

Current through Register Vol. 46, No. 28, July 10, 2024
A patient who pays either all or part of his hospital
						bill from his own funds as opposed to third-party funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.307 - Self-insurance

Current through Register Vol. 46, No. 28, July 10, 2024
The assumption by a hospital of a risk arising out of the
						ownership of property or from other cause.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.308 - Share of pooled investments

Current through Register Vol. 46, No. 28, July 10, 2024
The proportion of pooled investments, including
						accumulated gains or losses owned by a particular fund, usually expressed by a
						number (units) indicating the fractional ownership of total shares in the pool
						or by a percentage expressing the portion of the total pool owned by the
						particular fund.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.309 - Sinking fund

Current through Register Vol. 46, No. 28, July 10, 2024
See retirement of indebtedness funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.310 - Services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Sold services
					 refers to ancillary services a hospital sells to other providers of health care
					 services, rather than directly to the other provider's patients.
(b) It may also refer to other operating
					 expenses, (i.e., laundry, data processing, etc.) which you sell to another
					 organization (health care provider or commercial enterprise).
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.311 - Specific purpose funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds restricted by the donor for a specific purpose or
						project. Board-designated assets do not constitute specific purpose
						funds.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.312 - Specimen

Current through Register Vol. 46, No. 28, July 10, 2024
Refers to the nature or source of material on which one
						or more laboratory tests may be carried out.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.313 - Standard unit of measure

Current through Register Vol. 46, No. 28, July 10, 2024
The standard unit of measure is used to provide a uniform
						statistic for measuring and comparing hospital costs and productivity output,
						not activity.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.314 - Standby pay (on-call)

Current through Register Vol. 46, No. 28, July 10, 2024
Compensation paid to an employee for being available to
						work.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.315 - Stepdown method

Current through Register Vol. 46, No. 28, July 10, 2024
The allocation of the accumulated costs of the nonrevenue
						producing centers to those other nonrevenue producing centers which utilize
						their services, as well as to the revenue producing centers to which they
						render service. Once the costs of a nonrevenue producing center have been
						allocated, that center is considered closed.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.316 - Straight-line method of depreciation

Current through Register Vol. 46, No. 28, July 10, 2024
This method of allocating depreciation is a function of
						the passage of time and recognizes equal periodic charges over the useful life
						of the asset. The depreciation charge calculated by the straight-line method is
						not affected by asset productivity, efficiency, or degree of use. The periodic
						charge is computed by relating the cost of the asset, less any salvage, to the
						useful life of the asset.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.317 - Sub-acute care services

Current through Register Vol. 46, No. 28, July 10, 2024
Services provided to patients who require a level of
						nursing care less than acute, including residential care.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.318 - Subsidiary ledger

Current through Register Vol. 46, No. 28, July 10, 2024
A supporting ledger consisting of a group of accounts the
						total of which is in agreement with a control account.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.319 - Tangible assets

Current through Register Vol. 46, No. 28, July 10, 2024
A capital asset having physical
						existence.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.320 - Teaching program (approved)

Current through Register Vol. 46, No. 28, July 10, 2024
A medical internship or residency training approved by
						the Council of Medical Education of the American Medical Association or, in the
						case of an osteopathic hospital, approved by the Committee on Hospitals of the
						Bureau of Professional Education of the American Osteopathic Association.
						Intern or residency programs in the field of dentistry must have the approval
						of the Council on Dental Education of the American Dental
						Association.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.321 - Teaching program (nonapproved)

Current through Register Vol. 46, No. 28, July 10, 2024
To be a nonapproved teaching program means that, a
						medical internship or residency training program is not approved by the Council
						of Medical Education of the American Medical Association or, in the case of an
						osteopathic hospital, is not approved by the Committee on Hospitals of the
						Bureau of Professional Education of the American Osteopathic Association. An
						intern or residency program in the field of dentistry is not approved unless
						approval has been received by the Council on Dental Education of the American
						Dental Association.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.322 - Term endowment funds

Current through Register Vol. 46, No. 28, July 10, 2024
Donated funds which by the terms of the agreement become
						available either for any legitimate purpose designated by the board or for a
						specific purpose designated by the donor upon the happening of an event or upon
						the passage of a stated period of time.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.323 - Tests

Current through Register Vol. 46, No. 28, July 10, 2024
Refers to each determination for which a specimen is
						analyzed. For example, a specimen for the SMA-12/60 is a single-patient serum
						on which 12 different tests are performed.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.324 - Third-party payor

Current through Register Vol. 46, No. 28, July 10, 2024
An agency such as Blue Cross or the Medicare program
						which contracts with hospitals and patients to pay for the care of covered
						patients.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.325 - Trade discount

Current through Register Vol. 46, No. 28, July 10, 2024
The discount allowed to a class of customers on a list
						price before consideration of credit terms; as a rule, invoice prices are
						recorded in the books of account net after the deduction of trade discounts.
						Trade discounts are not to be confused with cash or purchase discounts which
						are other operating revenues.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.326 - Transaction

Current through Register Vol. 46, No. 28, July 10, 2024
An event or condition the recognition of which gives rise
						to an entry in accounting records.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.327 - Treasury stock

Current through Register Vol. 46, No. 28, July 10, 2024
Full-paid capital reacquired by the issuing company
						through gift, purchase or otherwise and available for resale or cancellation.
						Treasury stock is not a part of capital stock outstanding; and the term does
						not apply to unissued capital stock or to shares forfeited for nonpayment of
						subscriptions.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.328 - Treatment

Current through Register Vol. 46, No. 28, July 10, 2024
A procedure performed on a hospital
						patient.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.329 - Triage

Current through Register Vol. 46, No. 28, July 10, 2024
The process of screening patients to determine the
						severity of the medical emergency and type of care necessary.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.330 - Trial balance

Current through Register Vol. 46, No. 28, July 10, 2024
A list or abstract of the balances or of total debits and
						total credits of the accounts in a ledger, the purpose being to determine the
						quality of posted debits and credits and to establish a basic summary for
						financial statements. The term is also applied to a list of account balances
						(and their total) abstracted from a customer's ledger or other subsidiary
						ledger for the purpose of testing their totals with the related control
						account.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.331 - Trust

Current through Register Vol. 46, No. 28, July 10, 2024
A right, enforceable in courts of equity, to the
						beneficial enjoyment of property, the legal title to which is in
						another.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.332 - Trust fund

Current through Register Vol. 46, No. 28, July 10, 2024
A fund held by one person (trustee) for the benefit of
						another pursuant to the provisions of a formal trust
						agreement.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.333 - Tuberculosis beds

Current through Register Vol. 46, No. 28, July 10, 2024
Beds assigned for the care and treatment of patients
						suffering from tuberculosis.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.334 - Unit of service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A unit of
					 measure, often commonly accepted for determining average cost, time or
					 efficiency, thus making possible:
(1)
					 comparisons of one operation with another or with the same operation in a
					 preceding period; and
(2) estimates
					 of future operations.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.335 - Unrealized revenue

Current through Register Vol. 46, No. 28, July 10, 2024
Revenue attributable to a completed business transaction
						but accompanied by the receipt of an asset other than cash or other form of
						current asset; as, an installment sale (gross revenue) or the prospective
						profit from such a sale (net revenue).
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.336 - Unrestricted funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds which bear no external restrictions as to use or
						purpose; i.e., funds which can be used for any legitimate purpose designated by
						the governing board, as distinguished from funds restricted externally for
						specific operating purposes, for plant replacement and expansion and for
						endowment.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.337 - Useful life

Current through Register Vol. 46, No. 28, July 10, 2024
Normal operating life in terms of utility to the
						hospital.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.338 - Vested interest

Current through Register Vol. 46, No. 28, July 10, 2024
An interest (as a title to an estate) carrying a legal
						right to present or future enjoyment and of present
						alienation.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.339 - Visit

Current through Register Vol. 46, No. 28, July 10, 2024
The physical appearance of an outpatient at a hospital
						complex is recognized as contributing one visit regardless of the number of
						diagnostic and/or therapeutic services the patient receives or the number of
						sections (clinics), operating rooms, laboratories and treatment areas in which
						he/she receives them. The classification of the visit (i.e., emergency, clinic,
						etc.) will be determined by the first location where service is rendered. A
						patient referred from a physician's office exclusively for a specific ancillary
						service or services is classified as one referred ambulatory visit. A
						laboratory examination of a specimen sent in by a physician for his/her patient
						shall be included as one referred ambulatory visit.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.340 - Wing

Current through Register Vol. 46, No. 28, July 10, 2024
A distinct part of a building consisting of an
						architecturally subordinate extension of a building with a corridor connecting
						the main building and the extension. A wing could also be represented by the
						addition of one or more floors to an existing building.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 441 - Definitions › Section 441.341 - Zero level accounts

Current through Register Vol. 46, No. 28, July 10, 2024
Accounts which have an account number with a fourth digit
						of zero.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Section 442.1 - Purpose

Current through Register Vol. 46, No. 28, July 10, 2024
The purpose of this Part is to establish a foundation for
						uniform reporting by hospitals. In making their reports, hospitals will be
						bound by the basic principles and concepts set forth in this Article. Any
						reporting principles and concepts not specifically discussed herein should be
						reported according to generally accepted accounting principles as interpreted
						in the opinions of the American Institute of Certified Public Accountants
						(AICPA) and in the statements by the Financial Accounting Standards
						Board.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.2 - Accounting entity

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1110 ]
A fundamental reporting concept
						  is that of the accounting entity or unit. For reporting purposes, the hospital
						  is presumed to be an entity capable of buying, selling and taking other
						  economic actions which are to be accounted for separately from the personal
						  affairs of those responsible for the hospital's administration. The hospital
						  itself is the primary unit for which the accounting records are maintained.
						  However, most departments of the hospital usually assume sufficient importance
						  to require separate treatment as subordinate entities or units of
						  accountability for planning and control purposes.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.3 - Continuity of activity

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1120 ]
A basic reporting concept is that
						  of continuity of activity, or the going concern. The assumption is that the
						  hospital will continue to function indefinitely. It then becomes necessary to
						  divide the life of the hospital into reporting periods, to determine revenues
						  earned and expenses incurred during each period and to measure the amounts of
						  assets and obligations at the end of each period.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.4 - Reporting period

Current through Register Vol. 46, No. 28, July 10, 2024
[1130]
(a) For cost reporting purposes, the program
						will require submission of annual reports covering a 12-month period of
						operations based upon the provider's accounting year.
(b) The provider may select any annual period
						for cost reporting purposes as long as the reporting period selected is the
						same as that used for Medicare reimbursement. Once a provider has made a
						selection and reported accordingly, it is required thereafter to report
						annually for periods ending as of the same date, unless the intermediary
						approves a change in the provider's reporting period.
(c) A cost reporting period under the program
						consisting of one of the following will be considered in compliance with the
						reporting periods cited above:
(1) 12
						successive calendar months;
(2) 13
						four-week periods with an additional day (two in a leap year) added to the last
						week or period to make it coincide with the end of the calendar year or month;
						or
(3) a reporting period which
						will vary from 52 to 53 weeks because it must always end on the same day of the
						week (Monday, Tuesday, etc.) and always end on:
(i) whatever date this same day of the week
						last occurs in a calendar month; or
(ii) whatever date this same day of the week
						falls on which is nearest to the last day of the calendar month, even though
						this same day falls in the first week of the following month.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.5 - Objective evidence

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1140 ]
(a) Information produced by the accounting
						process should be based, to the extent possible, upon objectively determined
						facts. Transactions should be supported by properly executed documents such as
						charge slips, purchase orders, suppliers' invoices, cancelled checks, etc. Such
						documents serve as objective evidence of transactions and should be retained as
						a source of verification of the data in the accounting records.
(b) Certain determinations that enter into
						the accounting records are based on estimates. The estimates should be based on
						past experience modified by expected future considerations. Examples would
						include recognition of estimated provisions for depreciation and bad
						debts.
(c) Books, papers, records
						or other data relevant to matters of hospital ownership, organization and
						operation must be maintained. The data must be maintained in an ongoing
						recordkeeping system which allows for the data to be readily verified by
						qualified auditors.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.6 - Conservatism

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1150 ]
Conservatism is a quality of
						  judgment to be exercised in evaluating the uncertainties and risks present in
						  the hospital entity to assure that reasonable provisions are made for potential
						  losses in the realization of recorded assets and in the settlement of actual
						  and contingent liabilities. However, conservatism is not a justification for
						  deliberate understatement.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.7 - Consistency

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1160 ]
Consistency refers to continued
						  uniformity, during a period and from one period to another, in methods of
						  accounting, mainly in valuation bases and methods of accrual, as reflected in
						  the financial statements of an accounting entity,
e.g.,
change
						  from FIFO inventory method to the LIFO method. Consistency is very important to
						  the development and analysis of trends on a year-to-year basis and as a means
						  of forecasting. However, consistency does not require continued adherence to a
						  method of procedure that is incorrect or no longer useful, nor does it preclude
						  a justifiable and desirable change in accounting and reporting methods or
						  procedures unless otherwise specified in this manual. Any such change must be
						  highlighted in submitting reports to HCFA by appropriate footnotes on all
						  schedules which are affected by the change.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.8 - Full disclosure

Current through Register Vol. 46, No. 28, July 10, 2024
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The concept of full disclosure
						  requires that all significant data be clearly and completely reflected in
						  accounting reports. If, for example, a hospital were to change its method of
						  accounting for certain transactions, within the limitations of this manual, and
						  if the change had a material effect on the reported financial position or
						  operating results, the nature of the change in method and its effect must be
						  disclosed when reporting costs to any agency. No fact that would influence the
						  decisions of management, the governing board, or other users of financial
						  statements should be omitted from or concealed in accounting reports.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.9 - Materiality

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1180 ]
Materiality is an elusive concept
						  with the dividing line between material and immaterial amounts subject to
						  various interpretations. It is clear, however, that an amount is material if
						  its exclusion from the financial statements would cause misleading or incorrect
						  conclusions to be drawn by users of the statements.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Basic Concepts › Section 442.10 - Basis of valuation

Current through Register Vol. 46, No. 28, July 10, 2024
[1190]
(a) Historical cost is the basis used in
						accounting for the valuation of all assets and in recording all expenses
						(except fair market value in the case of donations and imputed value in the
						case of nonpaid workers).
Historical cost,
simply defined, is
						the amount of cash or cash equivalents given in exchange for properties or
						services at the time of acquisition. It is the basis for the valuation of
						assets and for the recording of most expenses. Cost ordinarily has been the
						basis for accounting for assets and expenses because it is a permanent and
						objective measurement that reflects the accountability of management for the
						utilization of hospital funds.
(b)
						Hospitals, however, frequently acquire property, equipment, services and
						supplies by donation. The property, equipment, service and/or supply is
						considered donated when acquired without the hospital making any payment for it
						in the form of cash, property or services. The property, equipment, service
						and/or supply should be valued at the fair market value which is the price that
						the asset would cost by bona fide bargaining between well-informed buyers and
						sellers at the date of donation (regardless of date of receipt). Failure to
						give accounting recognition to donated properties and services results in an
						understatement of hospital assets, revenues and expenses.
(c) Many hospitals receive the services of
						members of an organization of nonpaid workers that has arrangements with the
						hospital for the performance of services. The services are in positions
						customarily held by full-time employees, and are performed on a regularly
						scheduled basis. The fair value of donated services must be reported when there
						is the equivalent of an employer-employee relationship and an objective basis
						for valuing such services. The value of services donated by organizations must
						be evidenced by a contractual relationship which provides the basis for
						valuation. The amounts reported are not to exceed those paid others for similar
						work.
(d) The value of services of
						a type of which hospitals generally do not remunerate individual's performances
						are not included as operating cost (
e.g.,
donated services of
						individuals such as volunteers and trustees).
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 442 - Reporting Principles And Concepts › Reporting Principles › Section 442.11 - Accrual reporting

Current through Register Vol. 46, No. 28, July 10, 2024
[ 1310 ]
(a) In order to provide the necessary
						completeness, accuracy and meaningfulness in reporting data, accrual basis of
						accounting is required. Accrual accounting is the recognizing and recording of
						the effects of transactions and other events on the assets and liabilities of
						the hospital entity in the time periods to which they relate rather than only
						when cash is received or paid. For example, the writing off to expense each
						year of one third of the cost of a three-year insurance policy. We recognize
						that the immediate implementation of this policy may create a hardship for
						those hospitals currently on a cash basis. Because of this, a waiver of this
						rule will apply to cash-basis hospitals for the first two reporting periods. At
						the end of this grace period, all reports must be on the accrual basis. Earlier
						compliance is encouraged.
(b)
						Requests for waivers of the accrual reporting requirement will be considered
						where a State law requires government hospitals to use other than full accrual
						accounting. The fiscal intermediary, after obtaining approval from the Health
						Care Financing Agency (HCFA), may grant such a waiver subject to review and
						revocation.