New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 458 - Natural Classification Of Expense › Section 458.5 - Supplies and materials classification index

Current through Register Vol. 46, No. 28, July 10, 2024
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