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 443 - Listing Of Accounts › Section 443.5 - Listing of accounts-income statement

Current through Register Vol. 46, No. 28, July 10, 2024
[2300]
(a) For the new reporting requirements
					 contained in the following subdivisions of this section, the initial reporting
					 year is indicated in parentheses. For example, Accounts 3620/6620 - Skilled
					 Nursing Care Medicaid Certified in subdivision (b) paragraph (4) of this
					 section has 1980 in parentheses. This means this cost center must be reported
					 for the reporting period beginning in 1980 and thereafter. All other cost
					 centers are required to be reported for reporting periods ending in 1979 and
					 thereafter.
(b) DAILY HOSPITAL
					 SERVICES [2310]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
(1) ACUTE CARE.
3010
6010
MEDICAL/SURGICAL ACUTE
3170
6170
PEDIATRIC ACUTE
3210
6210
PSYCHIATRIC ACUTE
3250
6250
OBSTETRICS ACUTE
3280
6280
DEFINITIVE OBSERVATION (1980)
3290
6290
OTHER ACUTE CARE
(2) INTENSIVE CARE.
3310
6310
MEDICAL/SURGICAL INTENSIVE CARE
3330
6330
CORONARY CARE
3331
6331
Myocardial Infarction
3332
6332
Pulmonary Care
3333
6333
Heart Transplant
3339
6339
Other Coronary Care
3350
6350
PEDIATRIC INTENSIVE CARE
3370
6370
NEONATAL INTENSIVE CARE
3380
6380
BURN CARE
3390
6390
PSYCHIATRIC INTENSIVE CARE
3410
6410
OTHER INTENSIVE CARE I
3420
6420
OTHER INTENSIVE CARE II (1980
									 Optional)
3430
6430
OTHER INTENSIVE CARE III (1980
									 Optional)
(3) NURSERY.
3510
6510
NEWBORN NURSERY
3520
6520
PREMATURE NURSERY
(4) SUB-ACUTE CARE
3610
6610
SKILLED NURSING CARE-MEDICARE OR
									 MEDICARE/MEDICAID CERTIFIED (1980)
3620
6620
SKILLED NURSING CARE-MEDICAID CERTIFIED
									 (1980)
3630
6630
PSYCHIATRIC LONG-TERM CARE
3640
6640
TUBERCULOSIS LONG-TERM CARE (1980)
3650
6650
INTERMEDIATE CARE-MENTALLY RETARDED
									 (1982)
3660
6660
INTERMEDIATE CARE-OTHER (1980)
3670
6670
RESIDENTIAL CARE
3680
6680
OTHER SUB-ACUTE CARE SERVICES
3680
6680
OTHER SUB-ACUTE CARE HOSPITAL SERVICES
									 (1982)
3690
6690
OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES
									 (1982)
(c)
AMBULATORY SERVICES [2320]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
3710
6710
EMERGENCY SERVICES
3711
6711
Emergency Room
3712
6712
Observation
3719
6719
Other Emergency Services
3720
6720
CLINIC SERVICES
3721
6721
Allergy Clinic
3722
6722
Cancer Clinic
3723
6723
Cardiology Clinic
3724
6724
Dental Clinic
3725
6725
Dermatology Clinic
3726
6726
Diabetic Clinic
3727
6727
Drug Abuse Clinic
3728
6728
Ear, Nose and Throat Clinic
3729
6729
Eye Clinic
3731
6731
General Medicine Clinic
3732
6732
Obstetrics/Gynecology Clinic
3733
6733
Orthopedic Clinic
3734
6734
Pediatric Clinic
3735
6735
Physical Medicine Clinic
3736
6736
Psychiatric Clinic
3737
6737
Surgery Clinic
3738
6738
Urology Clinic
3739
6739
Venereal Disease Clinic
3799
6799
Other Clinic Services
3810
6810
Home Program Dialysis Equipment-100%
									 (1980)
3820
6820
Home Program Dialysis-Other (1980)
3830
6830
AMBULATORY SURGERY SERVICES
3840
6840
PSYCHIATRIC DAY AND NIGHT CARE
									 SERVICES
3850
6850
AMBULANCE SERVICES
3860
6860
OTHER AMBULATORY SERVICES
3870
6870
FREE STANDING CLINIC
3880
6880
FREE STANDING CLINIC II (1980
									 Optional)
3890
6890
FREE STANDING CLINIC III (1980
									 Optional)
3910
6910
HOME HEALTH SERVICES-SKILLED NURSING CARE
									 (1980)
3920
6920
HOME HEALTH SERVICES-MEDICAL SOCIAL SERVICES
									 (1980)
3930
6930
HOME HEALTH SERVICES-HOME HEALTH AIDES
									 (1980)
3990
6990
HOME HEALTH SERVICES-OTHER HOME HEALTH
									 (1980)
(d)
ANCILLARY SERVICES [2330]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
(1) LABOR AND DELIVERY
									 SERVICES.
4010
7010
LABOR AND DELIVERY SERVICES
(2) SURGICAL SERVICES
									 GROUP.
4040
7040
SURGERY SERVICES
4041
7041
General Surgery
4042
7042
Open Heart Surgery
4043
7043
Neurosurgery
4044
7044
Orthopedic Surgery
4045
7045
Kidney Transplant
4046
7046
Other Organ Transplants
4049
7049
Other Operating Room Services
4060
7060
RECOVERY SERVICES (1980)
4080
7080
ANESTHESIOLOGY
(3) MEDICAL SUPPLIES AND
									 EQUIPMENT GROUP.
4110
7110
MEDICAL SUPPLIES SOLD
4130
7130
DURABLE MEDICAL EQUIPMENT-SOLD
									 (1982)
4140
7140
DURABLE MEDICAL EQUIPMENT-LEASED / RENTED
									 (1982)
(4) DRUGS SOLD.
4150
7150
DRUGS SOLD
(5) LABORATORY SERVICES
									 GROUP.
4210
7210
LABORATORY SERVICES-CLINICAL
4211
7211
Chemistry
4212
7212
Hematology
4213
7213
Immunology (Serology)
4214
7214
Microbiology (Bacteriology)
4215
7215
Procurement and Dispatch
4216
7216
Urine and Feces
4219
7219
Other Clinical Laboratories
4230
7230
LABORATORY SERVICES-PATHOLOGICAL
4231
7231
Cytology
4232
7232
Histology
4233
7233
Autopsy
4239
7239
Other Pathological Laboratories
4250
7250
WHOLE BLOOD AND PACKED RED CELLS
									 (1980)
4260
7260
BLOOD STORING AND PROCESSING
(6)
									 ELECTROCARDIOGRAPHY.
4290
7290
ELECTROCARDIOGRAPHY
(7) CARDIAC
									 CATHETERIZATION.
4310
7310
CARDIAC CATHETERIZATION LABORATORY
(8) RADIOLOGY SERVICES
									 GROUP.
4320
7320
RADIOLOGY-DIAGNOSTIC
4321
7321
Angiocardiography
4322
7322
Ultrasonography
4329
7329
Radiology-Diagnostic-Other
4340
7340
CT SCANNER
4360
7360
RADIOLOGY-THERAPEUTIC
4380
7380
NUCLEAR MEDICINE
4381
7381
Nuclear Medicine-Diagnostic
4382
7382
Nuclear Medicine-Therapeutic
(9) RESPIRATORY
									 THERAPY.
4420
7420
RESPIRATORY THERAPY
(10) PULMONARY
									 FUNCTION.
4440
7440
PULMONARY FUNCTION TESTING
(11)
									 NEUROLOGY-DIAGNOSTIC.
4460
7460
NEUROLOGY-DIAGNOSTIC
4461
7461
Electroencephalography
4462
7462
Electromyography
(12) THERAPY SERVICES
									 GROUP
4510
7510
PHYSICAL THERAPY
4530
7530
OCCUPATIONAL THERAPY
4550
7550
SPEECH-LANGUAGE PATHOLOGY
4570
7570
RECREATIONAL THERAPY
4580
7580
AUDIOLOGY
4590
7590
OTHER PHYSICAL MEDICINE
4670
7670
PSYCHIATRIC/PSYCHOLOGICAL SERVICES
4671
7671
Individual Therapy
4672
7672
Group Therapy
4673
7673
Family Therapy
4674
7674
Biofeedback Training
4675
7675
Psychological Testing
4676
7676
Shock Therapy
4689
7689
Other Psychiatric/Psychological
									 Services
(13) RENAL DIALYSIS.
4710
7710
RENAL DIALYSIS
4711
7711
Hemodialysis
4713
7713
Peritoneal Dialysis
4715
7715
Patient Dialysis Training
4719
7719
Other Dialysis
(14) ORGAN ACQUISITION AND
									 OTHER.
4730
7730
KIDNEY ACQUISITION
4750
7750
OTHER ORGAN ACQUISITION
4910
7910
OTHER ANCILLARY SERVICES
(e) OTHER OPERATING REVENUE [2340]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
5020
TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH
									 EXPENSES
5220
NURSING EDUCATION
5221
Registered Nurses
5222
Licensed Vocational (Practical)
									 Nurses
5240
POSTGRADUATE MEDICAL EDUCATION - APPROVED
									 TEACHING PROGRAMS
5250
POSTGRADUATE MEDICAL EDUCATION - NON-APPROVED
									 TEACHING PROGRAMS
5260
OTHER HEALTH PROFESSION EDUCATION
5261
School of Medical Technology
5262
School of X-ray Technology
5263
School of Respiratory Therapy
5264
Administrative Intern Program
5265
Medical Records Librarian Program
5280
TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION
									 EXPENSES
5320
NON-PATIENT FOOD SALES (1980)
5330
LAUNDRY AND LINEN SERVICES REVENUE
5350
SOCIAL SERVICES REVENUE
5360
HOUSING REVENUE
5361
Employee Housing
5363
Student Housing
5440
PARKING REVENUE
5450
HOUSEKEEPING SERVICES REVENUE
5610
TELEPHONE AND TELEGRAPH REVENUE
5620
DATA PROCESSING SERVICES REVENUE
5690
PURCHASING SERVICES REVENUE
5710
SALE OF ABSTRACTS/MEDICAL RECORDS
5760
DONATED COMMODITIES
5770
DONATED BLOOD
5780
CASH DISCOUNTS ON PURCHASES
5790
SALE OF SCRAP AND WASTE
5810
REBATES AND REFUNDS
5820
VENDING MACHINE COMMISSIONS
5830
OTHER COMMISSIONS
5840
TELEVISION/RADIO RENTALS
5850
NON-PATIENT ROOM RENTALS
5860
MANAGEMENT SERVICES REVENUE
5870
OTHER OPERATING REVENUE
5880
TRANSFERS FROM RESTRICTED FUNDS FOR OTHER
									 OPERATING EXPENSES
(f)
DEDUCTIONS FROM REVENUE [2350]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
5900
PROVISION FOR BAD DEBTS
5910
CONTRACTUAL ADJUSTMENTS - MEDICARE
5911
Contractual Adjustments-Medicare-Part
									 A
5912
Contractual Adjustments-Medicare-Part
									 B
5920
CONTRACTUAL ADJUSTMENTS - MEDICAID
5930
CONTRACTUAL ADJUSTMENTS - BLUE
									 CROSS
5940
CONTRACTUAL ADJUSTMENTS-OTHER
5950
CHARITY / UNCOMPENSATED CARE- HILL BURTON
									 (1980)
5960
CHARITY / UNCOMPENSATED CARE -OTHER
									 (1980)
5970
RESTRICTED DONATIONS AND GRANTS FOR INDIGENT
									 CARE (Credit Balance Sheet)
5980
ADMINISTRATIVE, COURTESY, AND POLICY DISCOUNTS
									 AND ADJUSTMENTS
5990
OTHER DEDUCTIONS FROM REVENUE
(g)
OTHER OPERATING EXPENSES
					 [2360]
Account Number Revenue
Expense
Account Title / (Reporting Year
									 Effective)
(1) RESEARCH
									 EXPENSES.
8010
RESEARCH
(2) EDUCATION
									 EXPENSES.
8220
NURSING EDUCATION
8221
Registered Nurses
8222
Licensed Vocational (Practical)
									 Nurses
POSTGRADUATE MEDICAL EDUCATION- PRIMARY CARE
									 TEACHING PROGRAMS-APPROVED:
8240
INTERNAL MEDICINE (1981)
8250
FAMILY PRACTICE (1981)
8260
PEDIATRICS (1981)
8270
POSTGRADUATE MEDICAL EDUCATION - OTHER APPROVED
									 TEACHING PROGRAM (1980)
8280
POSTGRADUATE MEDICAL EDUCATION- NON-APPROVED
									 TEACHING PROGRAMS (1980)
8290
OTHER HEALTH PROFESSION EDUCATION
									 (1980)
8291
School of Medical Technology
8292
School of X-ray Technology
8293
School of Respiratory Therapy
8294
Administrative Intern Program
8295
Medical Records Librarian Program
(3) GENERAL
									 SERVICES.
8310
DIETARY SERVICES
8320
NON-PATIENT FOOD SERVICE (1980)
8330
LAUNDRY AND LINEN
8350
SOCIAL WORK SERVICES (1980)
8360
HOUSING
8361
Employee Housing
8362
Nonpaid Workers Housing
8365
Student Housing
8400
PLANT MAINTENANCE (1982)
8410
PLANT OPERATIONS AND MAINTENANCE
8410
PLANT OPERATION (1982)
8411
Plant Operations
8412
Plant Maintenance
8413
Grounds
8430
SECURITY
8440
PARKING
8450
HOUSEKEEPING
8460
CENTRAL SERVICES AND SUPPLY (1980)
8470
PHARMACY
(4) FISCAL SERVICES.
8510
GENERAL ACCOUNTING
8520
PATIENT ACCOUNTS, ADMITTING AND
									 REGISTRATION
8521
Patient Accounting
8522
Credit and Collection
8523
Cashiering
8524
Inpatient Admitting
8525
Emergency Room Registration
8526
Clinic Registration
8527
Referred Ambulatory Registration
8528
Other Outpatient Registration
8530
ADMITTING (1982)
8540
REGISTRATION (1982)
8541
Emergency Room Registration
8542
Clinic Registration
8543
Referred Ambulatory Registration
8549
Other Outpatient Registration
(5) ADMINISTRATIVE
									 SERVICES.
8610
HOSPITAL ADMINISTRATION
8611
Office of Hospital Administrator
8612
Governing Board
8613
Public Relations
8614
Spiritual Care
8615
Communications
8616
Personnel
8617
Management Engineering
8618
Health Sciences Library
8619
Auxiliary Groups
8621
Data Processing
8690
PURCHASING AND STORES
8710
MEDICAL RECORDS
8720
MEDICAL STAFF ADMINISTRATION
8730
MEDICAL STAFF SERVICES
8740
MEDICAL CARE REVIEW
8741
PSRO
8749
Other Medical Care Review
8750
NURSING ADMINISTRATION
8751
In-service Education-Nursing
8759
Nursing Administration-Other
8760
MEDICAL PHOTOGRAPHY AND
									 ILLUSTRATION
8780
FUND RAISING
(6) UNASSIGNED
									 EXPENSE
8810
DEPRECIATION AND AMORTIZATION
8811
Land Improvements
8812
Buildings and Improvements
8813
Leasehold Improvements
8814
Fixed Equipment
Intangibles
8815
LEASES AND RENTALS (MANDATORY
									 REPORTING)(1980)
8816
Land
8817
Buildings and Improvements
8818
Fixed Equipment
8820
DEPRECIATION AND AMORTIZATION-MOVABLE EQUIPMENT
									 (1980)
8825
LEASES AND RENTALS-MOVABLE EQUIPMENT MANDATORY
									 REPORTING) (1980)
8830
EMPLOYEE BENEFITS-NON-PAYROLL RELATED
									 (1980)
8840
INSURANCE-HOSPITAL AND PROFESSIONAL
									 MALPRACTICE
8850
INSURANCE-OTHER
8860
LICENSES AND TAXES (OTHER THAN INCOME
									 TAXES)
8870
INTEREST-SHORT-TERM
8880
INTEREST-LONG-TERM
(7) HOLDING
									 ACCOUNTS.
8991
CENTRAL PATIENT TRANSPORTATION
8992
NURSING FLOAT PERSONNEL
8993
EMPLOYEE BENEFITS-PAYROLL RELATED
(h) NON-OPERATING REVENUE AND EXPENSE [2370]
Account Number
Revenue
Expense
Account Title / (Reporting Year
									 Effective)
9010
GAINS OR LOSSES ON SALE OF HOSPITAL
									 PROPERTY
9020
UNRESTRICTED CONTRIBUTIONS
9030
DONATED SERVICES
9040
INCOME, GAINS, AND LOSSES FROM UNRESTRICTED
									 INVESTMENTS
9041
Unrealized Gains and Losses on Marketable
									 Securities
9050
UNRESTRICTED INCOME FROM ENDOWMENT
									 FUNDS
9051
Unrealized Gains and Losses on Marketable
									 Securities
9060
UNRESTRICTED INCOME FROM OTHER RESTRICTED
									 FUNDS
9061
Unrealized Gains and Losses on Marketable
									 Securities
9070
TERM ENDOWMENT FUNDS BECOMING
									 UNRESTRICTED
9080
TRANSFERS FROM RESTRICTED FUNDS FOR
									 NONOPERATING EXPENSE
9110
DOCTORS' PRIVATE OFFICE RENTAL
									 REVENUE
9120
OFFICE AND OTHER RENTAL REVENUE
9130
RETAIL OPERATIONS REVENUE
9150
OTHER NONOPERATING REVENUE
9210
DOCTORS' OFFICE OFFICE RENTAL
									 EXPENSE
9220
OFFICE AND OTHER RENTAL EXPENSE
9230
RETAIL OPERATIONS EXPENSE
9240
MAINTENANCE OF NON-PAID WORKERS
									 (1981)
9250
OTHER NONOPERATING EXPENSE
9410
PROVISION FOR INCOME TAXES
9411
Federal-Current
9412
Federal-Deferred
9413
State-Current
9414
State-Deferred
9415
Local-Current
9416
Local-Deferred
9500
EXTRAORDINARY ITEMS