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 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.70 - Current assets

Current through Register Vol. 46, No. 28, July 10, 2024
Unrestricted cash, or other assets held for conversion
						within a relatively short period into cash or other readily convertible asset,
						or currently useful goods or services. Usually the period is one year or less;
						however, in some enterprises the period may be extended to the length of the
						operating cycle, which may be more than a year. The five customary subdivisions
						of current assets are cash, temporary investments, receivables, inventory, and
						prepaid expenses.
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 451 - Definitions › Section 451.71 - Current liability

Current through Register Vol. 46, No. 28, July 10, 2024
A short-term debt, regardless of its source, including
						any liability accrued and deferred and unearned revenue that is to be paid out
						of current assets or is to be transferred to income within a relatively short
						period, usually one year or less, or a period greater than a year but within
						the business cycle of an enterprise. The currently maturing portion of
						long-term debt is thus classified.
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 451 - Definitions › Section 451.72 - Daily inpatient census

Current through Register Vol. 46, No. 28, July 10, 2024
The number of inpatients present at the census-taking
						time each day, plus any inpatients who were both admitted and discharged after
						the census-taking time the previous day. Generally, the inpatient census is
						taken each midnight. However, a facility may designate and consistently use any
						other specified hour for census taking.
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 451 - Definitions › Section 451.73 - Date of acquisition

Current through Register Vol. 46, No. 28, July 10, 2024
The effective purchase date of an asset. Usually, this is
						the date title is acquired or the burdens of ownership are assumed and the
						asset is in possession.
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 451 - Definitions › Section 451.74 - Deductible

Current through Register Vol. 46, No. 28, July 10, 2024
Under the Medicare program, that portion of covered
						hospital and medical charges which an insured person must pay before his policy
						benefits begin. Proposed as a mechanism to discourage over-utilization or to
						avoid processing small claims.
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 451 - Definitions › Section 451.75 - Deferral (or deferment)

Current through Register Vol. 46, No. 28, July 10, 2024
The accounting treatment accorded the receipt or accrual
						of revenue before it is earned, or the incurrence of an expenditure before the
						benefits therefrom are received.
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 451 - Definitions › Section 451.76 - Deferred charges

Current through Register Vol. 46, No. 28, July 10, 2024
The portion of an expenditure which has been made which
						will not be charged against revenue within 12 months following the date of the
						statement of operations.
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 451 - Definitions › Section 451.77 - Definition

Current through Register Vol. 46, No. 28, July 10, 2024
A statement that sets forth and delimits the meaning of a
						word, phrase, or other symbolic expression, as used in a given discourse or
						context.
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 451 - Definitions › Section 451.78 - Depreciation

Current through Register Vol. 46, No. 28, July 10, 2024
The systematic distribution of the cost or other basis of
						depreciable asset over its estimated useful life.
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 451 - Definitions › Section 451.79 - Department

Current through Register Vol. 46, No. 28, July 10, 2024
A division within an organizational
						structure.
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 451 - Definitions › Section 451.80 - Development period

Current through Register Vol. 46, No. 28, July 10, 2024
The period from the inception of an article 28-A
						residential health care facility to the day preceding the permanent financial
						occupancy date.
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 451 - Definitions › Section 451.81 - Direct cost

Current through Register Vol. 46, No. 28, July 10, 2024
The cost of any good or service that contributes to and
						is readily ascribable to product or service output.
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 451 - Definitions › Section 451.83 - Discount earned

Current through Register Vol. 46, No. 28, July 10, 2024
A reduction in the purchase price of a good or service
						because of early payment.
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 451 - Definitions › Section 451.84 - Distribution

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any payment to
					 stockholders or owners of cash, property or shares, including any of the
					 various forms of dividend; in noncorporate enterprise, a withdrawal.
(b) A spread of revenue or expenditure or of
					 capital additions to various accounts; an allocation.
(c) Disposal of a product by sale.
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 451 - Definitions › Section 451.85 - Donated services

Current through Register Vol. 46, No. 28, July 10, 2024
The estimated fair monetary value, based on a facility's
						compensation policies, of services related to patient care or in administrative
						positions essential to provisions of patient care performed by individuals who
						receive no monetary compensation or partial compensation for their services,
						but in which there is an employer-employee relationship between the individual
						and the facility. The term is usually applied to services rendered by members
						of religious orders, societies or similar groups to institutions operated by or
						affiliated with such groups.
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 451 - Definitions › Section 451.86 - Donated supplies

Current through Register Vol. 46, No. 28, July 10, 2024
The estimated fair monetary value of contributed
						supplies.
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 451 - Definitions › Section 451.87 - Earned

Current through Register Vol. 46, No. 28, July 10, 2024
Realized or accrued as revenue through sales of goods,
						services performed, or the lapse of time.
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 451 - Definitions › Section 451.88 - Employee benefit

Current through Register Vol. 46, No. 28, July 10, 2024
A pension provision, retirement allowance, insurance
						coverage, paid vacation, sick leave or holiday time off, or other cost
						representing a present or future return to an employee, which is neither
						deducted on a payroll nor paid or by the employee.
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 451 - Definitions › Section 451.89 - Encumbrance (governmental accounting)

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An anticipated expenditure, evidenced by
					 a contract or purchase order, or determined by administrative action.
(b) Commitment.
(c) Any lien or other liability attaching to
					 real property.
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 451 - Definitions › Section 451.90 - Endowment fund

Current through Register Vol. 46, No. 28, July 10, 2024
Funds, usually of a nonprofit institution, in which a
						donor has stipulated, as a condition of gift, that the principal of the fund is
						to be maintained inviolate and in perpetuity and that only income from
						investments of the fund may be expended.
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 451 - Definitions › Section 451.91 - Enterprise

Current through Register Vol. 46, No. 28, July 10, 2024
Any business undertaking; a business enterprise; without
						qualification the terms refers to an entire organization rather than a
						subdivision thereof.
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 451 - Definitions › Section 451.92 - Equity

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any right or
					 claim to assets.
(b) An interest in
					 property or in a business, subject to claims of creditors.
(c) The difference between assets and
					 liabilities.
(d) Net
					 worth.
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 451 - Definitions › Section 451.93 - Equity ownership

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 interest of an owner in property or in a business or other organization,
					 subject, in case of liquidation, to prior claim of creditors.
(b) The interest (paid-in capital and
					 retained earnings) of a stockholder or of stockholders collectively in a
					 corporation; proprietorship.
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 451 - Definitions › Section 451.95 - Exception

Current through Register Vol. 46, No. 28, July 10, 2024
A qualification by an auditor in his report, indicating a
						limitation as to the scope of his audit or disagreement with or doubt
						concerning an item of a financial statement on which he is
						reporting.
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 451 - Definitions › Section 451.96 - Exhibit

Current through Register Vol. 46, No. 28, July 10, 2024
A financial or other statement of a formal character
						prepared for the information of others, as in an auditor's
						report.
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 451 - Definitions › Section 451.97 - Expected life

Current through Register Vol. 46, No. 28, July 10, 2024
Length of life or years of service of an asset or asset
						group at a particular moment of time.
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 451 - Definitions › Section 451.98 - Expenditure

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The incurring
					 of a liability, the payment of cash or the transfer of property for the purpose
					 of acquiring an asset or service or settling a loss.
(b) The amount of cash or property paid or to
					 be paid for a service rendered, or an asset purchased.
(c) Any cost, the benefits of which may
					 extend beyond the current accounting period.
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 451 - Definitions › Section 451.99 - Expense

Current through Register Vol. 46, No. 28, July 10, 2024
Expired cost; any item or class of cost of (or loss from)
						carrying on an activity; a present or past experience defraying a present
						operating cost or representing an irrecoverable cost or loss.
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 451 - Definitions › Section 451.100 - Expense center

Current through Register Vol. 46, No. 28, July 10, 2024
Any location within an organization at which the
						coincidence of organization and function has been recognized; an
						activity.
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 451 - Definitions › Section 451.101 - Expired cost

Current through Register Vol. 46, No. 28, July 10, 2024
An expenditure from which no further benefit is
						anticipated; an expense; a cost absorbed over the period during which benefits
						were enjoyed or a loss incurred.
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 451 - Definitions › Section 451.102 - External audit

Current through Register Vol. 46, No. 28, July 10, 2024
An audit by a person not an employee; an independent
						audit.
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 451 - Definitions › Section 451.103 - Extraordinary depreciation

Current through Register Vol. 46, No. 28, July 10, 2024
Depreciation caused by unusual wear and tear, unexpected
						disintegration, obsolescence or inadequacy beyond that attributable ordinary
						loss of physical or service life.
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 451 - Definitions › Section 451.104 - Facility

Current through Register Vol. 46, No. 28, July 10, 2024
A residential health care facility; may be distinct part
						of a hospital.
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 451 - Definitions › Section 451.105 - Fair market value

Current through Register Vol. 46, No. 28, July 10, 2024
The price for which an asset would be purchased in an
						arm's-length transaction as a result of good-faith bargaining between a
						sophisticated buyer and seller, neither being under any compulsion to buy or
						sell.
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 451 - Definitions › Section 451.106 - Fidelity bond

Current through Register Vol. 46, No. 28, July 10, 2024
Insurance against losses arising from dishonest acts of
						employees involving money, merchandise or other property.
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 451 - Definitions › Section 451.107 - Fiduciary

Current through Register Vol. 46, No. 28, July 10, 2024
Any person responsible for the custody or administration,
						or both, of property belonging to another; as, a trustee.
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 451 - Definitions › Section 451.108 - Financial accounting

Current through Register Vol. 46, No. 28, July 10, 2024
The accounting for revenues, expenses, assets and
						liabilities that is commonly carried on in the general offices of a
						business.
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 451 - Definitions › Section 451.109 - Financial accounting standards board (fasb)

Current through Register Vol. 46, No. 28, July 10, 2024
A quasi-independent organization established in 1973 by
						the AICPA-sponsored Financial Accounting Foundation for the purpose of
						developing principles for financial reporting by business
						enterprises.
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 451 - Definitions › Section 451.110 - Financial statement

Current through Register Vol. 46, No. 28, July 10, 2024
A balance sheet, income statement, funds statement, or
						any supporting statement or other presentation of financial data derived from
						accounting records.
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 451 - Definitions › Section 451.111 - Fiscal year

Current through Register Vol. 46, No. 28, July 10, 2024
The facility's uniform period between one annual
						reporting of financial accounts and the next reporting.
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 451 - Definitions › Section 451.112 - Fixed asset

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A tangible
					 asset held for the services it yields in the production of goods and services;
					 any item of plant.
(b) A balance
					 sheet classification denoting capital assets other than intangibles and
					 investments in affiliated companies or other long-term investments. Included in
					 the usual fixed-asset categories are land (from which the flow of services is
					 seemingly permanent), buildings, building equipment, fixtures, machinery, tools
					 (large and small), furniture, office devices, patterns, drawings, dies, and
					 often containers; generally excluded are goodwill, patents and other
					 intangibles. The characteristic fixed asset has a limited life (land is the one
					 important exception), and, in organizations where expenses are accounted for,
					 its cost, less estimated salvage at the end of its useful life, is distributed
					 over the periods it benefits by means of provisions of depreciation.
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 451 - Definitions › Section 451.113 - Fixed capital

Current through Register Vol. 46, No. 28, July 10, 2024
The investment in capital assets.
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 451 - Definitions › Section 451.114 - Fixed cost (or expense)

Current through Register Vol. 46, No. 28, July 10, 2024
An operating expense, or operating expense as a class,
						that does not vary with business volume. Examples: interest on bonds; rent;
						property tax; depreciation (sometimes in part); minimal amounts of general
						overhead. Fixed costs are not fixed in the sense that they do not fluctuate or
						vary; they vary, but from causes independent of volume.
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 451 - Definitions › Section 451.115 - Fringe benefit

Current through Register Vol. 46, No. 28, July 10, 2024
See employee benefit.
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 451 - Definitions › Section 451.116 - Function

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The general end
					 or purpose sought to be accomplished by an organizational unit. Examples:
					 administrative services; skilled nursing; physical therapy; research; plant
					 operation and maintenance; dietary.
(b) A group of related activities serving a
					 common end.
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 451 - Definitions › Section 451.117 - Functional

Current through Register Vol. 46, No. 28, July 10, 2024
Adapted to and capable of performance; a function or
						service performed by one organizational unit for another.
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 451 - Definitions › Section 451.118 - Functional accounting

Current through Register Vol. 46, No. 28, July 10, 2024
Accounting by functions and activities; activity
						accounting.
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 451 - Definitions › Section 451.119 - Fund

Current through Register Vol. 46, No. 28, July 10, 2024
A self-contained accounting entity set up to account for
						a specific activity or project.
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 451 - Definitions › Section 451.120 - Fund account

Current through Register Vol. 46, No. 28, July 10, 2024
Any account reflecting transactions of a
						fund.
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 451 - Definitions › Section 451.121 - Fund accounting

Current through Register Vol. 46, No. 28, July 10, 2024
Maintenance of separate and/or group accounts for health
						facility resources according to spending objectives set by donors, other
						outside sources or the governing body.
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 451 - Definitions › Section 451.122 - Fund asset

Current through Register Vol. 46, No. 28, July 10, 2024
An asset belonging to a particular fund or a group of
						funds.
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 451 - Definitions › Section 451.123 - Fund balance

Current through Register Vol. 46, No. 28, July 10, 2024
The excess of assets over liabilities (net equity) An
						excess of liabilities over assets is known as a deficit in fund
						balance.
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 451 - Definitions › Section 451.124 - Fund balance sheet

Current through Register Vol. 46, No. 28, July 10, 2024
A balance sheet divided into self-balancing sections,
						each of which shows the assets and liabilities of a single fund or group of
						related funds.
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 451 - Definitions › Section 451.125 - Funded debt

Current through Register Vol. 46, No. 28, July 10, 2024
Debt evidenced by outstanding bonds or long-term
						notes.
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 451 - Definitions › Section 451.126 - Funded reserve

Current through Register Vol. 46, No. 28, July 10, 2024
A pension reserve, a reserve for bonuses or for the
						retirement of preferred stock, or other prospective future liability against
						which certain assets have been accumulated and set aside or
						earmarked.
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 451 - Definitions › Section 451.127 - Fund group

Current through Register Vol. 46, No. 28, July 10, 2024
A group of funds of similar character which are brought
						together for administrative and reporting purposes. Examples: current funds;
						loan funds; endowment funds; plant funds; agency funds.
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 451 - Definitions › Section 451.128 - Fund liability

Current through Register Vol. 46, No. 28, July 10, 2024
A liability of a fund which is to be met out of its
						existing resources.
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 451 - Definitions › Section 451.129 - Funds held in trust by others

Current through Register Vol. 46, No. 28, July 10, 2024
Funds held and administered, at the direction of the
						donor, by an outside trustee for the benefit of an institution or
						institutions.
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 451 - Definitions › Section 451.130 - Generally accepted accounting principles

Current through Register Vol. 46, No. 28, July 10, 2024
Accounting principles currently approved by the American
						Institute of Certified Public Accountants.
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 451 - Definitions › Section 451.131 - Generally accepted auditing standards

Current through Register Vol. 46, No. 28, July 10, 2024
Auditing standards currently approved by the American
						Institute of Certified Public Accountants.
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 451 - Definitions › Section 451.132 - General journal

Current through Register Vol. 46, No. 28, July 10, 2024
The journal in which are recorded transactions not
						provided for in specialized journals.
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 451 - Definitions › Section 451.133 - General ledger

Current through Register Vol. 46, No. 28, July 10, 2024
A ledger containing accounts in which all the
						transactions of a business enterprise or other accounting unit are classified,
						either in detail or in summary form.
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 451 - Definitions › Section 451.134 - Generally accepted

Current through Register Vol. 46, No. 28, July 10, 2024
Given authoritative recognition; said of accounting
						principles or audit standards, and the pronouncements concerning them,
						particularly, in recent years, those of the American Institute of Certified
						Public Accountants and 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 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.135 - Gross

Current through Register Vol. 46, No. 28, July 10, 2024
Undiminished by related deductions, except corrections;
						applied to sales, revenues, income, expense and the like.
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 451 - Definitions › Section 451.136 - Group i equipment

Current through Register Vol. 46, No. 28, July 10, 2024
Equipment permanently attached to the structure (fixed
						equipment).
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 451 - Definitions › Section 451.137 - Group ii equipment

Current through Register Vol. 46, No. 28, July 10, 2024
Equipment and furnishings not permanently attached to the
						structure (movable equipment).
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 451 - Definitions › Section 451.138 - Group iii equipment

Current through Register Vol. 46, No. 28, July 10, 2024
Equipment and supplies with a relatively short, useful
						life (minor equipment).
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 451 - Definitions › Section 451.139 - Hfma

Current through Register Vol. 46, No. 28, July 10, 2024
Hospital Financial Management
						Association.
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 451 - Definitions › Section 451.140 - Historical cost

Current through Register Vol. 46, No. 28, July 10, 2024
The total actual cost incurred in acquiring and preparing
						a fixed asset for use. This cost includes items, if any, which would be
						capitalized under generally accepted accounting principles in addition to
						purchase price; e.g., installation costs.
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 451 - Definitions › Section 451.141 - Home office

Current through Register Vol. 46, No. 28, July 10, 2024
The office of the controlling organization. This office
						generally incurs costs and provides services to or on behalf of the individual
						health facility.
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 451 - Definitions › Section 451.142 - Hospital

Current through Register Vol. 46, No. 28, July 10, 2024
An establishment with an organized medical staff; with
						permanent facilities that include inpatient beds; and with medical services,
						including continuous nursing services, that provide diagnosis and treatment for
						patients.
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 451 - Definitions › Section 451.143 - Imprest cash

Current through Register Vol. 46, No. 28, July 10, 2024
Imprest fund.
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 451 - Definitions › Section 451.144 - Imprest fund

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A fixed cash
					 fund or petty cash fund in the form of currency, a bank checking account, or
					 both, maintained for expenditures that must be made in cash, and from time to
					 time restored to its original amount by a transfer from general cash of a sum
					 equal to the aggregate of disbursements.
(b) A form of working fund.
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 451 - Definitions › Section 451.145 - Imprest system

Current through Register Vol. 46, No. 28, July 10, 2024
The system under which imprest cash in disbursed and from
						time to time restored to its original amount through reimbursements equal to
						sums expended. Implicit in the concept is the review by a higher authority of
						the propriety of the expended amounts before reimbursement is
						approved.
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 451 - Definitions › Section 451.146 - Improvement

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Betterment.
(b) The clearing,
					 draining, grading, or other addition to the worth of a tract of land; any cost
					 of developing real estate, whether paid for directly or through special
					 assessment taxes.
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 451 - Definitions › Section 451.147 - Imputed value of services rendered

Current through Register Vol. 46, No. 28, July 10, 2024
The dollar value of specified services, computed
						according to formulas established by the department.
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 451 - Definitions › Section 451.148 - Income realization

Current through Register Vol. 46, No. 28, July 10, 2024
The recognition of income, the usual test being the
						passage of title to or delivery of goods, or the performance of
						services.
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 451 - Definitions › Section 451.149 - Income statement

Current through Register Vol. 46, No. 28, July 10, 2024
A summary of the revenues and expenses of an accounting
						unit, or group of such units, for a specified period.
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 451 - Definitions › Section 451.150 - Increment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An increase in
					 value from one point of time to another, without reference to cost or book
					 value.
(b) Unearned increment has
					 reference to an increase in the value of land from causes to which the owner
					 has made no contribution, as from growth of population.
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 451 - Definitions › Section 451.151 - Indirect cost

Current through Register Vol. 46, No. 28, July 10, 2024
A functional cost not attributed to the production of a
						specified good or service but to an activity associated with production
						generally.
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 451 - Definitions › Section 451.152 - Indirect liability

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An
					 obligation not yet incurred but for which responsibility may have to be assumed
					 in the future; as, the possible liability from the premature settlement of a
					 long-term contract.
(b) A debt of
					 another, as the result of which an obligation to pay may develop.
(c) A contingent liability.
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 451 - Definitions › Section 451.153 - Initial occupancy period

Current through Register Vol. 46, No. 28, July 10, 2024
The period commencing with the first month prior to the
						admittance of the first patient and ending with the day preceding the permanent
						financial occupancy date. The initial occupancy period is part of the
						development period.
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 451 - Definitions › Section 451.154 - Initial occupancy expense

Current through Register Vol. 46, No. 28, July 10, 2024
All expenses incurred and all income earned related to
						patient care accounted for on the accrual basis during the initial occupancy
						period, except for:
(a) interest
					 expense and interest income;
(b)
					 any additional New York State Housing Finance Agency financing
					 expense;
(c) accounting fees of
					 outside independent accountants; and
(d) legal fees.
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 451 - Definitions › Section 451.155 - Inpatient

Current through Register Vol. 46, No. 28, July 10, 2024
A person who is provided with room, board and continuous
						nursing service in a health facility.
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 451 - Definitions › Section 451.156 - Inpatient admission

Current through Register Vol. 46, No. 28, July 10, 2024
The formal acceptance by a health facility of a patient
						who is to be provided with room, board and continuous nursing service in an
						area of the health facility where patients generally stay at least
						overnight.
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 451 - Definitions › Section 451.157 - Inpatient bed count

Current through Register Vol. 46, No. 28, July 10, 2024
The number of available health facility inpatient beds,
						both occupied and vacant, on any given day.
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 451 - Definitions › Section 451.158 - Inpatient bed count day

Current through Register Vol. 46, No. 28, July 10, 2024
A unit of measure denoting the presence of one inpatient
						bed (either occupied or vacant) set up and staffed for use in one 24-hour
						period.
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 451 - Definitions › Section 451.159 - Inpatient bed count days (total)

Current through Register Vol. 46, No. 28, July 10, 2024
The sum of inpatient bed count days for each of the days
						in the period under consideration.
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 451 - Definitions › Section 451.160 - Inpatient bed occupancy ratio

Current through Register Vol. 46, No. 28, July 10, 2024
The proportion of inpatient beds occupied, defined as the
						ratio of inpatient service days to inpatient bed count days in the period under
						consideration.
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 451 - Definitions › Section 451.161 - Inpatient census

Current through Register Vol. 46, No. 28, July 10, 2024
See daily inpatient census.
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 451 - Definitions › Section 451.162 - Inpatient discharge

Current through Register Vol. 46, No. 28, July 10, 2024
The termination of period of inpatient care through the
						formal release of an inpatient by a health care facility.
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 451 - Definitions › Section 451.163 - Intangible assets

Current through Register Vol. 46, No. 28, July 10, 2024
Nonphysical assets(e.g., goodwill, an agreement not to
						compete), almost always noncurrent.
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 451 - Definitions › Section 451.164 - Interfund transfer

Current through Register Vol. 46, No. 28, July 10, 2024
The transfer of money or other asset, or of a liability,
						from one fund to another.