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 444 - Description Of Accounts › Income Statements › Section 444.14 - Patient revenue account descriptions

Current through Register Vol. 46, No. 28, July 10, 2024
[3221]
(a) The specific patient revenue accounts and
						related expense accounts are listed in Part 443 of this Article. Detailed
						descriptions of the functions or types of activities to be included in each
						revenue center are included in the cost center descriptions which follow. The
						revenue relative to these functions and activities must be reported in the
						revenue account matching the cost center in which the costs are reported. For
						example, charges for Pediatric Acute services are reported in Pediatric Acute
						(account 3170) and the cost of the services are reported in Pediatric Acute
						(account 6170). Emergency Services are reported in Emergency Services (account
						3710) and the cost of the services are reported in Emergency Services (account
						6710). Thus a matching of revenues and expenses is achieved within each cost
						center.
(b) For the new reporting
						requirements contained in the following subdivisions of this section, the
						initial reporting year is indicated in parentheses. For example, account
						3620-Skilled Nursing Care-Medicaid Certified in subdivision (f) of this section
						has 1980 in parentheses. This means this revenue center must be reported for
						the reporting period beginning in 1980 and thereafter. All other revenue
						centers are required to be reported for reporting periods beginning in 1979 and
						thereafter.
(c) DAILY HOSPITAL
						SERVICES-ACUTE CARE REVENUE.
3010 MEDICAL/SURGICAL
						  ACUTE..........................................................................................................
3170 PEDIATRIC
						  ACUTE..........................................................................................................
3210 PSYCHIATRIC
						  ACUTE..........................................................................................................
3250 OBSTETRICS
						  ACUTE..........................................................................................................
3280 DEFINITIVE
						  OBSERVATION..........................................................................................................
3290 OTHER ACUTE
						  CARE..........................................................................................................
(d) DAILY HOSPITAL
						SERVICES-INTENSIVE CARE REVENUE.
3310 MEDICAL/SURGICAL INTENSIVE
						  CARE..........................................................................................................
3330 CORONARY
						  CARE..........................................................................................................
3331 Myocardial
						  Infarction..........................................................................................................
3332 Pulmonary
						  Care..........................................................................................................
3333 Heart
						  Transplant..........................................................................................................
3339 Other Coronary
						  Care..........................................................................................................
3350 PEDIATRIC INTENSIVE
						  CARE..........................................................................................................
3370 NEO-NATAL INTENSIVE
						  CARE..........................................................................................................
3380 BURN
						  CARE..........................................................................................................
3390 PSYCHIATRIC INTENSIVE
						  CARE..........................................................................................................
3410 OTHER INTENSIVE CARE
						  I..........................................................................................................
3420 OTHER INTENSIVE CARE II (1980
						  Optional)..........................................................................................................
3430 OTHER INTENSIVE CARE III (1980
						  Optional)..........................................................................................................
(e) DAILY HOSPITAL
						SERVICES-NURSERY REVENUE
3510 NEWBORN
						  NURSERY..........................................................................................................
3520 PREMATURE
						  NURSERY..........................................................................................................
(f) DAILY HOSPITAL
						SERVICES-SUB-ACUTE CARE REVENUE.
3610 SKILLED NURSING CARE-MEDICARE OR MEDICARE/MEDICAID
						  CERTIFIED
						  (1980)..........................................................................................................
3620 SKILLED NURSING CARE-MEDICAID CERTIFIED
						  (1980)..........................................................................................................
3630 PSYCHIATRIC LONG-TERM
						  CARE..........................................................................................................
3640 TUBERCULOSIS LONG-TERM CARE
						  (1980)..........................................................................................................
3650 INTERMEDIATE CARE-MENTALLY RETARDED
						  (1982)..........................................................................................................
3660 INTERMEDIATE CARE-OTHER
						  (1980)..........................................................................................................
3670 RESIDENTIAL
						  CARE..........................................................................................................
3680 OTHER SUB-ACUTE CARE
						  SERVICES..........................................................................................................
3680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES
						  (1982)..........................................................................................................
3690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES
						  (1982)..........................................................................................................
(g) AMBULATORY SERVICES
						REVENUE
3710 EMERGENCY
						  SERVICES..........................................................................................................
3711 Emergency
						  Room..........................................................................................................
3712
						  Observation..........................................................................................................
3719 Other Emergency
						  Services..........................................................................................................
3720 CLINIC
						  SERVICES..........................................................................................................
3721 Allergy
						  Clinic..........................................................................................................
3722 Cancer
						  Clinic..........................................................................................................
3723 Cardiology
						  Clinic..........................................................................................................
3724 Dental
						  Clinic..........................................................................................................
3725 Dermatology
						  Clinic..........................................................................................................
3726 Diabetic
						  Clinic..........................................................................................................
3727 Drug Abuse
						  Clinic..........................................................................................................
3728 Ear, Nose and Throat
						  Clinic..........................................................................................................
3729 Eye
						  Clinic..........................................................................................................
3731 General Medicine
						  Clinic..........................................................................................................
3732 Obstetrics/Gynecology
						  Clinic..........................................................................................................
3733 Orthopedic
						  Clinic..........................................................................................................
3734 Pediatric
						  Clinic..........................................................................................................
3735 Physical Medicine
						  Clinic..........................................................................................................
3736 Psychiatric
						  Clinic..........................................................................................................
3737 Surgery
						  Clinic..........................................................................................................
3738 Urology
						  Clinic..........................................................................................................
3739 Venereal Disease
						  Clinic..........................................................................................................
3799 Other Clinic
						  Services..........................................................................................................
3810 HOME PROGRAM DIALYSIS EQUIPMENT-100%
						  (1980)..........................................................................................................
3820 HOME PROGRAM DIALYSIS OTHER
						  (1980)..........................................................................................................
3830 AMBULATORY SURGERY
						  SERVICES..........................................................................................................
3840 PSYCHIATRIC DAY AND NIGHT CARE
						  SERVICES..........................................................................................................
3850 AMBULANCE
						  SERVICES..........................................................................................................
3860 OTHER AMBULATORY
						  SERVICES..........................................................................................................
3870 FREE STANDING CLINIC
						  I..........................................................................................................
3880 FREE STANDING CLINIC II (1980
						  Optional)..........................................................................................................
3890 FREE STANDING CLINIC III (1980
						  Optional)..........................................................................................................
3910 HOME HEALTH SERVICES-SKILLED NURSING CARE
						  (1980)..........................................................................................................
3920 HOME HEALTH SERVICES-MEDICAL SOCIAL SERVICES
						  (1980)..........................................................................................................
3930 HOME HEALTH SERVICES-HOME HEALTH AIDES
						  (1980)..........................................................................................................
3990 HOME HEALTH SERVICES-OTHER HOME HEALTH
						  (1980)..........................................................................................................
(h) ANCILLARY SERVICES
						REVENUE
4010 LABOR AND DELIVERY
						  SERVICES..........................................................................................................
4040 SURGERY SERVICES
						  (1980)..........................................................................................................
4041 General
						  Surgery..........................................................................................................
4042 Open Heart
						  Surgery..........................................................................................................
4043
						  Neurosurgery..........................................................................................................
4044 Orthopedic
						  Surgery..........................................................................................................
4045 Kidney
						  Transplant..........................................................................................................
4046 Other Organ
						  Transplants..........................................................................................................
4049 Other Surgical
						  Services..........................................................................................................
4060 RECOVERY SERVICES
						  (1980)..........................................................................................................
4080
						  ANESTHESIOLOGY..........................................................................................................
4110 MEDICAL SUPPLIES
						  SOLD..........................................................................................................
4130 DURABLE MEDICAL EQUIPMENT-SOLD
						  (1982)..........................................................................................................
4140 DURABLE MEDICAL EQUIPMENT-LEASED/RENTED
						  (1982)..........................................................................................................
4150 DRUGS
						  SOLD..........................................................................................................
4210 LABORATORY
						  SERVICES-CLINICAL..........................................................................................................
4211
						  Chemistry..........................................................................................................
4212
						  Hematology..........................................................................................................
4213 Immunology
						  (Serology)..........................................................................................................
4214 Microbiology
						  (Bacteriology)..........................................................................................................
4215 Procurement and
						  Dispatch..........................................................................................................
4216 Urine and
						  Feces..........................................................................................................
4219 Other Clinical
						  Laboratories..........................................................................................................
4230 LABORATORY
						  SERVICES-PATHOLOGICAL..........................................................................................................
4231
						  Cytology..........................................................................................................
4232
						  Histology..........................................................................................................
4233
						  Autopsy..........................................................................................................
4239 Other Pathological
						  Laboratories..........................................................................................................
4250 WHOLE BLOOD AND PACKED RED CELLS
						  (1980)..........................................................................................................
4260 BLOOD STORING AND
						  PROCESSING..........................................................................................................
4290
						  ELECTROCARDIOGRAPHY..........................................................................................................
4310 CARDIAC CATHETERIZATION
						  LABORATORY..........................................................................................................
4320
						  RADIOLOGY-DIAGNOSTIC..........................................................................................................
4321
						  Angiocardiography..........................................................................................................
4322
						  Ultrasonography..........................................................................................................
4339
						  Radiology-Diagnostic-Other..........................................................................................................
4340 CT
						  SCANNER..........................................................................................................
4360
						  RADIOLOGY-THERAPEUTIC..........................................................................................................
4380 NUCLEAR
						  MEDICINE..........................................................................................................
4381 Nuclear
						  Medicine-Diagnostic..........................................................................................................
4382 Nuclear
						  Medicine-Therapeutic..........................................................................................................
4420 RESPIRATORY
						  THERAPY..........................................................................................................
4440 PULMONARY FUNCTION
						  TESTING..........................................................................................................
4460
						  NEUROLOGY-DIAGNOSTIC..........................................................................................................
4461
						  Electroencephalography..........................................................................................................
4462
						  Electromyography..........................................................................................................
4510 PHYSICAL
						  THERAPY..........................................................................................................
4530 OCCUPATIONAL
						  THERAPY..........................................................................................................
4550 SPEECH-LANGUAGE
						  PATHOLOGY..........................................................................................................
4570 RECREATIONAL
						  THERAPY..........................................................................................................
4580
						  AUDIOLOGY..........................................................................................................
4590 OTHER PHYSICAL
						  MEDICINE..........................................................................................................
4670 PSYCHIATRIC/PSYCHOLOGICAL
						  SERVICES..........................................................................................................
4671 Individual
						  Therapy..........................................................................................................
4672 Group
						  Therapy..........................................................................................................
4673 Family
						  Therapy..........................................................................................................
4674
						  Biofeedback..........................................................................................................
4675 Psychological
						  Testing..........................................................................................................
4676 Electric Shock
						  Therapy..........................................................................................................
4689 Other Psychiatric/Psychological
						  Services..........................................................................................................
4710 RENAL
						  DIALYSIS..........................................................................................................
4711
						  Hemodialysis..........................................................................................................
4713 Peritoneal
						  Dialysis..........................................................................................................
4715 Patient Dialysis
						  Training..........................................................................................................
4719 Other
						  Dialysis..........................................................................................................
4730 KIDNEY
						  ACQUISITION..........................................................................................................
4750 OTHER ORGAN
						  ACQUISITION..........................................................................................................
4910 OTHER ANCILLARY
						  SERVICES..........................................................................................................