reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 446 - Reporting Requirements › Medicaid Supplemental Data › Section 446.42 - Ambulance service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The costs of
						this service, regardless of how it is provided, must be reported as follows:
(1) As an ambulatory program
						service.
(2) Under account
						6850--Ambulance Services.
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 446 - Reporting Requirements › Medicaid Supplemental Data › Section 446.43 - Physician cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Please refer
						back to section
						440.6(e)(4)(vii)(c)(3)
						of this Article.
(b) The
						requirements indicated there for Blue Cross apply equally to
						Medicaid.
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 447 - Standard Unit Of Measure References › Section 447.1 - Laboratory services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) 
(a) ACCOUNT NUMBER          COST CENTER TITLE        
7210                Laboratory Services--Clinical    
7230                Laboratory Services--Pathological
7250                Whole Blood and Packed Red Cells 
7260                Blood Processing and Storing     
7290                Electrocardiology                
7440                Pulmonary Function Testing
(b) The above
					 cost centers use as the basis for the Standard Unit of Measure the Laboratory
					 Workload Recording Method published by the College of American Pathologists
					 (CAP). The college has a policy of revising their publication annually and it
					 is available in January of each year. The latest edition is to be used for
					 determining the standard units of measure for tests and procedures performed.
					 In recording Workload Measurement Units for reporting to the Health Care
					 Financing Administration (HCFA), workload units related to quality control
					 studies, calibration standards, and specimen collection, and repeats and
					 duplicates for which a patient is not charged are not to be counted. Workload
					 units for unlisted tests and procedures should be reasonably estimated based
					 upon work units for other comparable procedures, or estimated by qualified
					 personnel. Workload measurement units shall be maintained and reported for
					 laboratory services obtained from outside laboratories.
(c) Copies of the Laboratory Workload
					 Recording Method can be obtained by writing to:
College of American Pathologists
7400 North Skokie Boulevard
Skokie, Ill. 60076
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 447 - Standard Unit Of Measure References › Section 447.3 - Neurology-Diagnostic Services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) ACCOUNT NUMBER
COST CENTER TITLE
7460
Neurology-Diagnostic
(b) The
					 above cost center uses as the basis for the Standard Unit of Measure the
					 applicable procedures from the Neuro-Muscular section of the Medicine Relative
					 Values as determined by the California Medical Association,
1974
					 California Relative Value Studies (RVS).
Relative Value Units for
					 unlisted, BR (By Report), and RNE (Relativity Not Established) procedures are
					 to be reasonably estimated by qualified personnel. Because the California
					 Medical Association is no longer publishing their Relative Value Studies
					 booklet, the applicable procedures from the Neuro-Muscular section of the
					 Medicine chapter are set forth below with the approval of CMA.
Unit value
(1)
95819
Electroencephalogram (EEG), standard or
									 portable, same facility
20.0
(2)
95821
portable, to an alternate facility
30.0
(3)
95822
sleep
30.0
(4)
95823
physical or pharmacological, activation
30.0
(5)
95824
cerebral death evaluation recording
BR
(6)
95826
intracerebral (depth) EEG
BR
(7)
95827
all night sleep recording
BR
(8)
95860
Electromyography, one extremity and related
									 para-spinal areas
20.0
(9)
95861
two extremities and related paraspinal areas
36.0
(10)
95863
three extremities and related paraspinal areas
44.0
(11)
95864
four extremities and related paraspinal areas
52.0
(12)
95867
cranial nerve supplied muscles, unilateral
RNE
(13)
95868
bilateral
RNE
(14)
95869
limited study of specific muscles,
e.g.,
external and sphincter, thoracic spinal muscles, etc.
BR
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 448 - Sampling Specifications › Section 448.1 - Specifications for cost reporting periods beginning in 1980

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The cost allocation statistics and
					 required Standard Units of Measure, except inpatient days, may be estimated
					 using statistical sampling instead of taking complete counts. Statistical
					 sampling is most appropriate for those SUM's and cost allocation statistics
					 which can be obtained from a physical record of the transaction or procedure.
					 For example, the laundry and linen cost center might keep a log of the number
					 of pounds processed daily. At the end of the year or at convenient intervals
					 through the year, a random sample of days can be taken from the log and an
					 estimate of the total pounds processed for the year can be made. It may also be
					 possible to use sampling techniques for those transactions for which no record
					 is kept. In this case, however, the procedures are likely to be more complex
					 and costly.
(b) If statistical
					 sampling is to be used, it will be necessary to adhere strictly to the
					 appropriate procedures. Subsequent audits may be conducted by fiscal
					 intermediaries. At some time in the future, the Health Care Financing
					 Administration (HCFA) will publish procedures that will have wide applicability
					 to a variety of items and situations. If the published procedures are not
					 applicable or it is desired to use alternative methods, the hospital must be
					 prepared to demonstrate that its plan adheres to the principle of scientific
					 statistical sampling.
(c) Until
					 such time as the Health Care Financing Administration (HCFA) publishes the
					 necessary procedures mentioned above, the following methodology must be used:
(1) A minimum of eight calendar weeks will be
					 selected each year for the accumulation of data.
(2) These eight weeks will be representative
					 of the full year. In order to achieve this, the hospital will select a two-week
					 block (14 consecutive days) within each fiscal quarter for the collection of
					 data.
(3) The same two-week block
					 need not be used for all statistics.
(4) During the testing period, actual
					 counting, weighting, etc. will be done for all shifts involved in the
					 particular area.
(5) Periods of
					 "unusual" circumstances should be avoided as test weeks. The principle of
					 representative samples is the ultimate goal.
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 450 - Applicability › Section 450.1 - Applicability and relationship to reimbursement

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This Article is applicable to all
					 residential health care facilities except those that are hospital-based, unless
					 said residential health care facility was organized under article 28-A of the
					 Public Health Law, in which case this Article applies regardless of whether or
					 not such facility is hospital-based.
(b) This Article has been designed so that a
					 uniform report for financial disclosure could be developed. This Article has
					 not been designed to conform to or reflect reimbursement regulations, since
					 they have and will continue to change. It is anticipated that an omnibus annual
					 Medicaid cost report will reflect both the uniform reporting concepts and
					 reimbursement regulations.
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 451.0 - General

Current through Register Vol. 46, No. 28, July 10, 2024
For the purposes of this Article, the following terms
						shall have the following meanings:
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 451.1 - Accelerated depreciation

Current through Register Vol. 46, No. 28, July 10, 2024
Method of depreciation which generates a greater amount
						of expense in the earlier life of an asset, and less expense in the later
						years, than the straight-line method. The purposes for adopting such a method
						would be:
(a) operation of plant or
					 equipment at more than normal speed, use or capacity;
(b) a useful or economic life materially less
					 than physical life;
(c) an
					 excessive cost being written off during what is estimated to be the high-price
					 period; and
(d) tax advantages
					 arising from the use of declining-balance and sum-of-the-years
					 methods.
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 451.2 - Accommodation fee

Current through Register Vol. 46, No. 28, July 10, 2024
An advance payment or transfer of a specified amount of
						funds or property by, or on behalf of, an aged person to a facility as full or
						partial payment for the promise to provide accommodations for the remainder of
						the person's 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 451.3 - Accounting

Current through Register Vol. 46, No. 28, July 10, 2024
The art of recording, classifying and summarizing in a
						significant manner and in terms of money, transactions and events which are, in
						part at least, of a financial character, and interpreting the results
						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 451.4 - Account control

Current through Register Vol. 46, No. 28, July 10, 2024
The administrative procedures employed in maintaining the
						accuracy and propriety of transactions and the bookkeeping record
						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 451.5 - Accounting manual

Current through Register Vol. 46, No. 28, July 10, 2024
A handbook of accounting policies, standards, and
						practices governing the accounts of a business enterprise or other entity; it
						includes the classification of accounts.
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 451.6 - Accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
The period of time for which an operating statement is
						customarily prepared (normally 12 months).
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 451.7 - Accounting policy

Current through Register Vol. 46, No. 28, July 10, 2024
The general principles and procedures under which the
						accounts of an organization are maintained and reported; any one such principle
						or procedure.
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 451.8 - Accrual basis

Current through Register Vol. 46, No. 28, July 10, 2024
The recognition of revenue when earned and expenses when
						incurred, together with acquired assets or related liabilities, without regard
						to the date of receipt or payment of cash.
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 451.9 - Accumulated income (or earnings or profit)

Current through Register Vol. 46, No. 28, July 10, 2024
Net income retained and not paid out in dividends or
						dissipated by subsequent losses; earned surplus or retained
						earnings.
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 451.10 - Activity

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The work, or
					 one of several lines of work, carried on within any organization or
					 organizational subdivision.
(b) The
					 whole of the work carried on by any organization or individual.
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 451.11 - Actual cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Acquisition
					 costs, net of discounts and allowances, but including transportation and
					 storage (often averaged for internal transfer or inventory purposes).
(b) Payroll costs or other production
					 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 451.12 - Actual time method

Current through Register Vol. 46, No. 28, July 10, 2024
Depreciation expense based on the number of months the
						assets is owned in both the year of acquisition and the last year of an asset's
						life, as opposed to using a half year's depreciation in the year of acquisition
						and zero in the last year.
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 451.13 - Actuarial basis

Current through Register Vol. 46, No. 28, July 10, 2024
A basis compatible with principles followed by actuaries;
						said of computations involving compound interest, retirement and mortality
						estimates, 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 451.14 - Additional (paid-in) capital

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Contributions of corporate stockholders credited to accounts other than capital
					 stock.
(b) Sources:
(1) an excess over par or stated value
					 received from the sale or exchange of capital stock;
(2) an excess of par or stated value of
					 capital stock reacquired over the amount paid therefor; or
(3) an excess from recapitalization, often
					 displayed on the balance sheet as a separate item or in combination with par or
					 stated value and designated paid-in capital.
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 451.15 - Adjusting (journal) entry

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 record made of an accounting transaction giving effect to the correction of an
					 error, an accrual, a write-off, a provision for bad debts or depreciation, or
					 the like.
(b) Auditing. Any change
					 in the accounts required by an auditor, expressed in the form of a simple or
					 compound journal entry.
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 451.16 - Administrative accounting

Current through Register Vol. 46, No. 28, July 10, 2024
That portion of the accounting process generally
						associated with management: for example, the functions of the controller,
						internal auditing, and decisions as to prorations, valuations, reserves,
						charge-offs and 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 451.17 - Administrative expense

Current through Register Vol. 46, No. 28, July 10, 2024
A classification of expense incurred in the general
						directing of an enterprise as a whole, as contrasted with expense of a more
						specific function, such as nursing services or dietary, but not including
						income deductions. Items included under this heading vary with the nature of
						the business, but usually include salaries of top officers and other general
						office expense.
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 451.18 - Advance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Payment of cash
					 or the transfer of goods for which an accounting must be rendered by the
					 recipient at some later date.
(b) A
					 payment of a contract before its completion.
(c) The payment of wages, salaries or
					 commissions before they have been earned.
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 451.19 - Age

Current through Register Vol. 46, No. 28, July 10, 2024
The number of years or other time periods an asset or
						asset group has remained in service at a given 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 451.20 - Aicpa

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

Current through Register Vol. 46, No. 28, July 10, 2024
(a) To charge an
					 item or group of items of revenue or cost to one or more objects, activities,
					 processes, operations or products, in accordance with cost responsibilities,
					 benefits received, or other readily identifiable measure of application or
					 consumption.
(b) To distribute the
					 total cost of a lump-sum purchase over the items purchased or departments
					 affected.
(c) To spread a cost
					 systematically over two or more time periods.
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 451.22 - Allowance

Current through Register Vol. 46, No. 28, July 10, 2024
The difference between gross revenue from services
						rendered and amounts received (or to be received) from patients or third-party
						payors. Allowances are to be distinguished from uncollectible accounts
						resulting from credit losses.
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 451.23 - Allowable costs

Current through Register Vol. 46, No. 28, July 10, 2024
Documented costs which are necessary for the day-to-day
						operation of a provider, are directly or indirectly related to patient care,
						and are not expressly declared nonallowable by Federal or State
						regulations.
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 451.24 - Amortization

Current through Register Vol. 46, No. 28, July 10, 2024
The systematic distribution of the cost or other basis of
						a tangible or intangible asset over the estimated useful life of the
						asset.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.25 - Apportionment

Current through Register Vol. 46, No. 28, July 10, 2024
The distribution of a cost over several periods of time
						in proportion to anticipated benefits.
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 451.26 - Appreciation

Current through Register Vol. 46, No. 28, July 10, 2024
Increase in value of property; the excess of the present
						value of property over book value.
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 451.27 - Article 28-a facility

Current through Register Vol. 46, No. 28, July 10, 2024
A residential health care facility organized under
						article 28-A of the Public Health Law.
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 451.28 - Assets

Current through Register Vol. 46, No. 28, July 10, 2024
Economic resources of an enterprise which are recognized
						and measured in conformity with generally accepted accounting
						principles.
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 451.29 - Audit

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The examination
					 of contracts, orders and other original documents for the purpose of
					 substantiating individual transactions before their settlement.
(b) Any systematic investigation or appraisal
					 of procedures or operations for the purpose of determining conformity with
					 prescribed criteria; the work performed by an internal auditor.
(c) Auditing. An exploratory, critical
					 review, by a public accountant, of the underlying internal controls and
					 accounting records of a business enterprise or other economic unit, precedent
					 to the expression by him of an opinion of the propriety ("fairness") of its
					 financial statements.
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 451.30 - Available beds

Current through Register Vol. 46, No. 28, July 10, 2024
Health facility beds which are maintained and staffed for
						the provision of patient care.
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 451.31 - Average daily inpatient census

Current through Register Vol. 46, No. 28, July 10, 2024
Average number of inpatients (based on the daily
						inpatient census) present each day for a given period of
						time.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.32 - Average length of stay

Current through Register Vol. 46, No. 28, July 10, 2024
The average number of days of service rendered to each
						inpatient discharged during a given 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 451.33 - Average life

Current through Register Vol. 46, No. 28, July 10, 2024
The estimated useful-life expectancy of a group of assets
						subject to 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 451.34 - Bad debts

Current through Register Vol. 46, No. 28, July 10, 2024
Amounts considered to be uncollectible from accounts and
						notes receivable which were created or acquired in providing services to
						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 451.35 - Balance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The difference
					 between the total debits and the total credits of an account or the total of an
					 account containing only debits or credits.
(b) The equality of the total debit balances
					 and the total credit balances of the accounts in a ledger.
(c) Agreement of the total of the account
					 balances in a subsidiary ledger with its general ledger control.
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 451.36 - Balance sheet

Current through Register Vol. 46, No. 28, July 10, 2024
A statement of financial position of any economic unit,
						or component thereof, reporting as at a given moment of time its assets (at
						cost, depreciated cost, or other indicated value), its liabilities, and its
						ownership equities recorded under an accounting system.
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 451.37 - Bed turnover rate

Current through Register Vol. 46, No. 28, July 10, 2024
The number of times a health facility bed, on the
						average, changes occupants during a given period of time.
New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 451 - Definitions › Section 451.38 - Benefit

Current through Register Vol. 46, No. 28, July 10, 2024
The service or satisfaction yielded by an
						expenditure.
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 451.39 - Betterment

Current through Register Vol. 46, No. 28, July 10, 2024
An expenditure having the effect of extending the useful
						life of an existing fixed asset, increasing its normal rate of output, lowering
						its operating cost, increasing rather than merely maintaining efficiency, or
						otherwise adding to the worth of benefits it can yield.
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 451.40 - Board-designated funds

Current through Register Vol. 46, No. 28, July 10, 2024
Unrestricted funds set aside by the governing board for
						specific purposes or projects.
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 451.41 - Bond

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A certificate
					 of indebtedness, in writing and often under seal.
(b) An obligation in writing, binding one or
					 more parties as surety 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 451.42 - Book inventory

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An
					 inventory which is not the result of actual stocktaking but of adding the units
					 and the cost of incoming goods to previous inventory figures and deducting the
					 units and cost of outgoing goods.
(b) The balances of materials or products on
					 hand in quantities, dollars, or both, appearing in perpetual-inventory
					 accounts.
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 451.43 - Book of original entry

Current through Register Vol. 46, No. 28, July 10, 2024
A record book, recognized by law or custom, in which
						transactions are successively recorded, and which is the source of posting to
						ledgers; a journal. Books of original entry include general and special
						journals, such as cashbooks and registers of sales and
						purchases.
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 451.44 - Book value (or cost)

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The net
					 amount at which an asset or asset group appears on the books of account, as
					 distinguished from its market value or some intrinsic value.
(b) The face amount of a liability less any
					 unamortized discount and expense.
(c) As applied to capital stock:
(1) the book value of the net
					 assets;
(2) in a corporation, the
					 book value of net assets divided by the number of outstanding shares of capital
					 stock.
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 451.45 - Calendar year

Current through Register Vol. 46, No. 28, July 10, 2024
A 12-month period beginning January 1st and ending
						December 31st of the same year.
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 451.46 - Capital expenditures

Current through Register Vol. 46, No. 28, July 10, 2024
An expenditure intended to benefit future periods, in
						contrast to a revenue expenditure, which benefits a current period; an addition
						to a capital asset. The term is generally restricted to expenditures that add
						fixed-asset units or that have the effect of increasing the capacity,
						efficiency, life span or economy of operation of an existing fixed
						asset.
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 451.47 - Capitalization

Current through Register Vol. 46, No. 28, July 10, 2024
The process of setting up expenditures as assets and
						amortizing or depreciating these assets over 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 451.48 - Cash basis

Current through Register Vol. 46, No. 28, July 10, 2024
Recording cash as received, regardless of when it is
						earned, and recording expenses when they are paid, regardless of when they are
						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 451.49 - Certificate of deposit

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A formal
					 instrument, frequently negotiable or transferable, issued by a bank as evidence
					 of indebtedness and arising from a deposit of cash subject to withdrawal under
					 the specific terms of the instrument:
(1)
					 demand certificates, payable upon presentation, seldom bearing
					 interest;
(2) time certificates,
					 payable at a fixed or determinable future date. usually bearing interest at a
					 specified rate.
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 451.50 - Chain organization

Current through Register Vol. 46, No. 28, July 10, 2024
A health care or other organization consisting of a group
						of two or more facilities which are owned, leased or, through any other device,
						controlled by one business entity.
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 451.51 - Change of ownership

Current through Register Vol. 46, No. 28, July 10, 2024
A change in the entity which has ultimate legal
						responsibility for the operation of a provider and thus for decisions and for
						liabilities arising in the course of its operation.
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 451.52 - Charity allowances

Current through Register Vol. 46, No. 28, July 10, 2024
Reductions in charges made by the provider of services
						because of the indigence or medical indigence of the patient.
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 451.53 - Chart of accounts

Current through Register Vol. 46, No. 28, July 10, 2024
A systematically arranged list of accounts applicable to
						a specific concern, giving account names and numbers. A chart of accounts,
						accompanied by descriptions of their use and of the general operation of the
						books of account, becomes a classification or manual of
						accounts.
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 451.54 - Classification of accounts

Current through Register Vol. 46, No. 28, July 10, 2024
A list of accounts, systematically grouped (chart of
						accounts), suitable for a particular organization, with descriptions setting
						forth the meaning, function and content of each account and the relation of one
						to 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 451.55 - Clearing account

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A primary
					 account containing costs that are to be transferred or allocated to other
					 accounts.
(b) An intermediate
					 account to which is transferred a group of costs or revenues, or a group of
					 accounts containing costs or revenues, and from which a distribution of the
					 total is made to other accounts.
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 451.56 - Common ownership

Current through Register Vol. 46, No. 28, July 10, 2024
An individual or individuals with a controlling interest
						in both the residential health care facility and an organization that does
						business with the 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 451.57 - Consistency

Current through Register Vol. 46, No. 28, July 10, 2024
Continued uniformity, during a period or from one period
						to another, in methods of accounting and use of generally accepted accounting
						principles (mainly in valuation bases and methods of accural, as reflected in
						the financial statements of a business enterprise or other accounting or
						economic unit).
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 451.58 - Consultant

Current through Register Vol. 46, No. 28, July 10, 2024
A firm or person (normally not an employee), with
						demonstrated expertise in a given field, who provides technical advice in that
						field in order to improve the necessary day-to-day operation of a
						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 451.59 - Contractor

Current through Register Vol. 46, No. 28, July 10, 2024
An entity which contracts with the department to deliver
						care to medical-recipient 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 451.60 - Contractual adjustment

Current through Register Vol. 46, No. 28, July 10, 2024
The difference between billings at established charges
						and amounts received or due from third-party payors under contract agreements
						-- similar to a trade discount.
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 451.61 - Contributed capital

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The payments
					 in cash or property made to a corporation by its stockholders:
(1) in exchange for capital stock;
(2) in response to an assessment on the
					 capital stock; or
(3) as a
					 gift.
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 451.62 - Contributed services

Current through Register Vol. 46, No. 28, July 10, 2024
See donated 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 451.63 - Control

Current through Register Vol. 46, No. 28, July 10, 2024
The process by which the activities of an organization
						are conformed to a desired plan of action and the plan is conformed to the
						organization's activities.
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 451.64 - Control (or controlling) account

Current through Register Vol. 46, No. 28, July 10, 2024
An account containing primarily totals of one or more
						types of transactions, the detail of which appears in a subsidiary ledger or
						its equivalent. Its balance equals the sum of the balances of the detail
						accounts.
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 451.65 - Cost

Current through Register Vol. 46, No. 28, July 10, 2024
An expenditure or outlay of cash, other property, capital
						stock or services, or the incurring of a liability therefor, identified with
						goods or services acquired or with any loss incurred, and measured by the
						amount of cash paid or payable or the market value of other property, capital
						stock or services given in exchange or, in other situations, any commonly
						accepted basis of valuation. Implicit in the concept of cost is the accrual
						basis of 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 451.66 - Cost allocation

Current through Register Vol. 46, No. 28, July 10, 2024
The apportionment or allocation of the costs of
						nonrevenue-producing cost centers to each other, and to revenue-producing
						centers on the basis of the statistical data that measure the amount of service
						rendered by each center to other centers. The purpose of cost allocation is to
						determine the total of full costs of operating each revenue-producing center of
						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 451.67 - Cost centers

Current through Register Vol. 46, No. 28, July 10, 2024
Categories into which related costs are grouped for
						purposes of cost reimbursement reporting and rate
						determination.
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 451.68 - Cost-finding

Current through Register Vol. 46, No. 28, July 10, 2024
The process of recasting the data derived from the
						accounts kept by a provider to ascertain the cost of the various types of
						services rendered.
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 451.69 - Courtesy allowances

Current through Register Vol. 46, No. 28, July 10, 2024
A reduction in charges in the form of all allowances to
						physicians, clergy and others for services received from the
						provider.