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 451.165 - Interest

Current through Register Vol. 46, No. 28, July 10, 2024
The cost incurred for the use of borrowed
						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 451.166 - Interest on capital indebtedness

Current through Register Vol. 46, No. 28, July 10, 2024
The cost incurred for funds borrowed for capital
						purposes. Examples: acquisition of facilities, equipment and capital
						improvements. Generally, loans for capital purposes are long-term
						loans.
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 451.167 - Internal control

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The general
					 methodology by which management is carried on within an organization; also, any
					 of the numerous devices for supervising and directing an operation or
					 operations generally. Internal control, a management function, is a basic
					 factor operating in one form or another in the administration of every
					 organization, business or otherwise. Although sometimes identified with the
					 administrative organism itself, it is often characterized as the nervous system
					 that activates overall operating policies and keeps them within practicable
					 performance ranges. The principal elements contributing to internal control are
					 usually these:
(1) recognition that within
					 every organizational unit there are one or more functional or action components
					 known as activities, cost or responsibility centers, or management units with
					 appropriate segregation of functional responsibilities;
(2) delegated operating authority in each
					 organizational unit permitting freedom of action within defined
					 limits;
(3) the linking of
					 expenditures--their incurrence and disposition--with specified individual
					 authority;
(4) end-product
					 planning:
(i) by means of a budget fitted to
					 the organizational structure and to its functional components, thus maintaining
					 dual forward operating disciplines; and
(ii) the adoption of standards of comparison
					 and other performance measurements such as standard costs, quality controls and
					 timing goals;
(5) an
					 accounting process and system of record procedures adequate to provide
					 organizational and functional administrators with reasonable accounting control
					 over assets, liabilities, revenues and expenses and also provide administrators
					 with prompt, complete and accurate information on operating performance, and
					 comparisons with predetermined performance standards;
(6) periodic reports, consonant with
					 accounting and related records, by activity heads to supervisory management;
					 reports serving as feedbacks of informative pictures of operations, and as
					 displays of favorable and unfavorable factors that have influenced
					 performance;
(7) internal check,
					 built into operating procedures, and providing maximum protection against fraud
					 and error;
(8) frequent
					 professional appraisals, through internal audit, of management and its policies
					 and operations generally, as a protective and constructive management service,
					 its emphasis varying with the quality of operating policies and their
					 administration.
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 451.168 - Inventory

Current through Register Vol. 46, No. 28, July 10, 2024
The dollar value (computed in accordance with generally
						accepted accounting principles) of merchandise, materials and supplies on hand
						at the close of a facility's 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 451.169 - Inventory control

Current through Register Vol. 46, No. 28, July 10, 2024
The control of merchandise, materials, goods in process,
						finished goods, and supplies on hand by accounting and physical methods. An
						accounting control is effected by means of a stock or stores ledger, mechanical
						storage records, or a ledger account in which the quantities or amounts (or
						both) of goods received during an accounting period are added to corresponding
						balances at the beginning of the period and amounts of goods sold or otherwise
						disposed of are deducted at a calculated cost based on individual
						identification or any of various methods of averaging. Physical controls
						consist of various plans of buying, storing, handling, issuing, supervising and
						stocktaking. Stockledger control is made more effective by physical control in
						the nature of a continuous check of the goods on hand.
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 451.170 - Inventory valuation

Current through Register Vol. 46, No. 28, July 10, 2024
The determination of the costs or the portion of cost
						assignable to on-hand raw materials, merchandise held for resale, and supplies
						based on any generally accepted method consistently applied.
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 451.171 - Invested capital

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The amount
					 of capital contributed to a business by its owners; capital.
(b) The amount so contributed, plus retained
					 earnings (or less accumulated losses) and appropriated surplus.
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 451.172 - Ledger control

Current through Register Vol. 46, No. 28, July 10, 2024
The control of a subsidiary record or ledger by the use
						of a control account.
Ledger control is limited to a proof that all items were
						recorded in the subsidiary record or that they were accurately made, as
						required, to the debit and credit sides of that record. It does not furnish
						proof that every item was recorded in its proper account in the subsidiary
						record.
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 451.173 - Length of stay (for one patient)

Current through Register Vol. 46, No. 28, July 10, 2024
The number of calendar days from admission to discharge,
						counting the day of admission but not the day of discharge.
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 451.175 - Leasehold improvements

Current through Register Vol. 46, No. 28, July 10, 2024
Those improvements made by the owners of a facility to
						leased land, buildings or 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 451.176 - Liability

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An amount owing
					 by one person (a debtor) to another (a creditor), payable in money, or in goods
					 or services; the consequence of an asset or service received or a loss incurred
					 or accrued; particularly, any debt:
(1) due or
					 past due (current liability);
(2)
					 due at a specified time in the future (e.g., funded debt, accrued liability);
					 or
(3) due only to failure to
					 perform a future act (deferred income, 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 451.177 - Licensed bed capacity

Current through Register Vol. 46, No. 28, July 10, 2024
The maximum number of beds which a provider may keep
						occupied under the terms of its license.
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 451.178 - Limited-life asset

Current through Register Vol. 46, No. 28, July 10, 2024
Any capital asset, as a building, machine or patent, the
						usefulness of which to its owner is restricted by its physical life or by the
						period during which it contributes to 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 451.179 - Liquid asset

Current through Register Vol. 46, No. 28, July 10, 2024
Cash in banks and on hand, and other cash assets not set
						aside for specific purposes other than the payment of a current liability, or a
						readily marketable investment. The term is somewhat less restrictive than cash
						asset and much more restrictive than quick 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 451.180 - Living trust funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds acquired by an institution subject to agreement
						whereby resources are made available to the institution on condition that the
						institution pay periodically to a designated person, or persons, the income
						earned on the resources acquired for the lifetime of the designated person, or
						persons, or 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 451.181 - Maintenance

Current through Register Vol. 46, No. 28, July 10, 2024
The keeping of property at a standard of operating
						condition; also, the expense involved. Example: recurring operations of
						cleaning, oiling, repairing and adjusting. Maintenance cost includes outlays
						for:
(a) labor and supplies;
(b) the replacement of any parts that
					 constitute less than a retirement unit; and
(c) major overhauls, the item of which may
					 involve elements of the first two classes.
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 451.182 - Management

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Executive
					 authority; the combined fields of policy and administration.
(b) As applied to individuals:
(1) the head of an organization; or
(2) collectively, the head and his immediate
					 staff and any or all persons possessing supervisory persons' delegated
					 authority; or
(3) broadly, the
					 persons within an organization who originate transactions.
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 451.183 - Materiality

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The relative
					 importance, when measured against a standard of comparison, of any item
					 included in or omitted from books of account or financial statements, or of any
					 procedure or change in procedure that conceivably might affect such
					 statements.
(b) The characteristic
					 attaching to a statement, fact or item whereby its disclosure or the method of
					 giving it expression would be likely to influence the judgment of a reasonable
					 person.
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 451.184 - Matrix inversion

Current through Register Vol. 46, No. 28, July 10, 2024
A process of allocating a department's costs to all other
						departments by solving simultaneous equations.
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 451.185 - Medical recipient

Current through Register Vol. 46, No. 28, July 10, 2024
A recipient of medical assistance under title XIX of the
						Social Security Act or of State-funded medical care 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 451.186 - Medical services

Current through Register Vol. 46, No. 28, July 10, 2024
The services pertaining to medical care that are
						performed at the direction of a physician on behalf of patients by physicians,
						dentists, nurses and other professional and technical
						personnel.
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 451.187 - Medicare

Current through Register Vol. 46, No. 28, July 10, 2024
A third-party reimbursement program administered by the
						Social Security Administration that underwrites the medical costs of persons 65
						and over and some qualified persons under 65. "Part A" covers hospital services
						and "part B" covers physicians' 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 451.188 - Multi-facility provider

Current through Register Vol. 46, No. 28, July 10, 2024
A provider delivering two or more types of health care;
						e.g.,a hospital and residential health care facility, or a retirement home and
						residential 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 451.189 - Net worth

Current through Register Vol. 46, No. 28, July 10, 2024
The aggregate appearing on the accounting records of the
						equities representing proprietary interests; the excess of the going concern's
						value of assets over liabilities to outsiders; of a corporation, the total of
						paid-in capital, retained earnings and appropriated surplus; of a sole
						proprietorship, the proprietor's account; of a partnership, the sum of the
						partners' 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 451.190 - Nominal account

Current through Register Vol. 46, No. 28, July 10, 2024
Any of the accounts the balances of which are transferred
						to retained earnings at the close of each fiscal year; so-called because such
						accounts reflect completed transactions or expired 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 451.191 - Nonallowable cost

Current through Register Vol. 46, No. 28, July 10, 2024
A cost which does not meet every test of an allowable
						cost as defined in this Part.
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 451.192 - Nonoperating revenue

Current through Register Vol. 46, No. 28, July 10, 2024
The revenues of an enterprise derived from sources other
						than its regular activities; other revenue.
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 451.193 - Nonprofit corporation

Current through Register Vol. 46, No. 28, July 10, 2024
An incorporated charity, or any corporation operated
						under a policy by which no stockholder or trustee shares in the profits or
						losses, if any, of the enterprise.
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 451.194 - Nonrestricted funds

Current through Register Vol. 46, No. 28, July 10, 2024
Unrestricted funds. Funds which are not restricted to a
						specific use by the donor. Examples of unrestricted funds include operating and
						board-designated 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 451.195 - Nonrevenue-producing cost centers

Current through Register Vol. 46, No. 28, July 10, 2024
These are overhead units, such as dietary and plant
						operations and maintenance, that provide necessary support services to
						revenue-producing centers.
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 451.196 - Object classification

Current through Register Vol. 46, No. 28, July 10, 2024
A method of classifying expenditures according to their
						natural classification, such as salaries and wages, employee benefits,
						supplies, purchased services, etc.
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 451.197 - Obsolescence

Current through Register Vol. 46, No. 28, July 10, 2024
The loss in usefulness of an asset, occasioned by the
						approach to the state of economic uselessness through progress of the arts;
						economic inutility arising from external causes; disappearing usefulness
						resulting from invention, change of style, legislation, or other causes having
						no physical relation to the object affected. It is distinguished from
						exhaustion, wear and tear, and deterioration, in that these terms refer to a
						functional loss arising out of a change in physical
						condition.
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 451.198 - Occasion of service

Current through Register Vol. 46, No. 28, July 10, 2024
A specific identifiable instance of an act of service
						involved in the medical care of health facility 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 451.199 - Occupancy expense

Current through Register Vol. 46, No. 28, July 10, 2024
Expense relating to the use of property. Examples: rent,
						heat, light, depreciation, upkeep, and general care of premises
						occupied.
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 451.200 - Operating budget

Current through Register Vol. 46, No. 28, July 10, 2024
A budget covering recurrent revenue and
						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 451.201 - Operating cost (or expense)

Current through Register Vol. 46, No. 28, July 10, 2024
An expense incurred in conducting the ordinary major
						activities of an enterprise, usually excluding nonoperating expense or income
						deductions.
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 451.202 - Operating income (or profit)

Current through Register Vol. 46, No. 28, July 10, 2024
The excess of revenues of a business enterprise over the
						expenses pertaining thereto, excluding income and expense derived from sources
						other than its regular 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 451.203 - Operational period

Current through Register Vol. 46, No. 28, July 10, 2024
The period commencing with 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 451.204 - Organizational unit

Current through Register Vol. 46, No. 28, July 10, 2024
Any administrative subdivision of an enterprise,
						especially one charged with carrying on one or more functions or
						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 451.205 - Original cost

Current through Register Vol. 46, No. 28, July 10, 2024
Outlay for an asset by its owner, not including any
						adjustments of cost arising from post-acquisition alterations, improvement or
						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 451.206 - Outpatient

Current through Register Vol. 46, No. 28, July 10, 2024
A person who receives health care services in a health
						facility without being admitted as a bed 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 451.207 - Outstanding

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Uncollected or
					 unpaid; said of an account or note receivable or payable, or of a check sent to
					 the payee but not yet cleared against the drawee bank.
(b) In the hands of others; said of the units
					 of funded debt of a corporation or of the certificates representing issued
					 shares of capital stock in the hands of the public; treasury stock is defined
					 in terms of shares issued but not outstanding.
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 451.208 - Overhead

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any cost of
					 doing business other than a direct cost of an output of product or
					 service.
(b) A general name for
					 costs of materials and services not directly adding to or readily identifiable
					 with the product or services constituting the main object of an
					 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 451.209 - Owner

Current through Register Vol. 46, No. 28, July 10, 2024
The entity which is legally responsible 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 451.210 - Paid-in capital

Current through Register Vol. 46, No. 28, July 10, 2024
The total amount of cash, property and services
						contributed to a corporation by its stockholders and constituting a major
						balance sheet item. It may be reflected in a single account or divided between
						capital stock and additional paid-in capital 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 451.211 - Part a and part b services

Current through Register Vol. 46, No. 28, July 10, 2024
Medicare benefits are payable from two funds. Part A
						services, which, in general, are those rendered by institutions, are reimbursed
						from funds derived from payroll tax. Part B services, generally medical and
						surgical physicians' services, and outpatient treatment and diagnosis, are
						reimbursed from the fund created by voluntary premium payments and general
						Federal revenues.
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 451.212 - Patient day

Current through Register Vol. 46, No. 28, July 10, 2024
A calendar day of patient care. In computing calendar
						days of care, the day of admission is always counted. The day of discharge is
						counted only when the patient was admitted on the same day. A patient is
						admitted for purposes of this definition when he or she is physically present,
						is assigned a bed, and a patient medical record is opened.
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 451.213 - Payroll distribution

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An
					 analysis of the total amount of salaries and wages paid or accrued for a
					 period, showing the component amounts to be charged to the various departments,
					 operations, activities or products affected.
(b) The entry by which the amount of salaries
					 and wages paid or accrued for a period is charged in the required detail to the
					 accounts or 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 451.214 - Permanent financial occupancy date

Current through Register Vol. 46, No. 28, July 10, 2024
The date declared by the Commissioner of Health or his
						designee after a facility has been occupied for a period of time. This date is
						a financial concept date; it is not the date a facility admits its first
						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 451.215 - Per patient day costs (ppd)

Current through Register Vol. 46, No. 28, July 10, 2024
Total allowable costs divided by total patient days for
						the period covered.
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 451.216 - Petty cash fund

Current through Register Vol. 46, No. 28, July 10, 2024
See 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 451.217 - Plant

Current through Register Vol. 46, No. 28, July 10, 2024
Physical properties used for institutional purposes;
						i.e., land, building, improvements, equipment and so forth. The term does not
						include real estate or properties of restricted or unrestricted funds not used
						for health facility 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 451.218 - Plant replacement and expansion funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds restricted by donor or granted for renewal,
						expansion or replacement of plant.
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 451.219 - Pooled investments

Current through Register Vol. 46, No. 28, July 10, 2024
Assets of two or more funds consolidated for investment
						purposes.
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 451.220 - Pre-opening expenses

Current through Register Vol. 46, No. 28, July 10, 2024
The one-time expenses of a new provider incurred prior to
						the admission of any 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 451.221 - Prepaid expense

Current through Register Vol. 46, No. 28, July 10, 2024
The portion of an expenditure which has been made which
						will 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 451.222 - Principal

Current through Register Vol. 46, No. 28, July 10, 2024
A sum on which interest accrues; capital, as
						distinguished from income.
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 451.223 - Proprietary accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 accounts, including nominal accounts, containing the equities of
					 owners.
(b) Governmental
					 accounting. The accounts reflecting the assets and liabilities, and displaying
					 the results of operations in terms of revenue, expense, surplus or
					 deficit.
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 451.224 - Prorate

Current through Register Vol. 46, No. 28, July 10, 2024
To assign or redistribute a portion of a cost, such as a
						joint cost, to a department, operation, activity or product according to some
						formula or other agreed-to, often arbitrary, 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 451.225 - Prudent buyer concept

Current through Register Vol. 46, No. 28, July 10, 2024
The price paid for items by a prudent buyer in the open
						market under competitive conditions.
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 451.226 - Purchased services

Current through Register Vol. 46, No. 28, July 10, 2024
Services directly or indirectly related to patient care
						which a provider contracts for with an outside individual or
						firm.
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 451.227 - Quick asset

Current through Register Vol. 46, No. 28, July 10, 2024
A current asset normally convertible into cash within a
						relatively short period, such as a month. Examples: cash, call loan, marketable
						security, customer's account, a commodity immediately salable at quoted prices
						on the open market.
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 451.228 - Reasonable cost

Current through Register Vol. 46, No. 28, July 10, 2024
Those costs which are determined by the Department of
						Health as reasonable in comparison to like expenses incurred by other similar
						facilities.
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 451.229 - Related organization

Current through Register Vol. 46, No. 28, July 10, 2024
An entity which, to a significant extent, is under common
						ownership and/or control with, or has control of or is controlled by, the
						provider. An entity is deemed to control another entity if it has a significant
						ownership interest in the other, or if it has the power, whether or not
						exercised, to influence directly or indirectly the activities or policies of
						the other.
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 451.230 - Repair

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The restoration
					 of a capital asset to its full productive capacity, or a contribution thereto,
					 after damage, accident or prolonged use, without increase in its previously
					 estimated service life or productive capacity.
(b) The charge to operations representing the
					 cost of such restoration.
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 451.231 - Replacement

Current through Register Vol. 46, No. 28, July 10, 2024
The substitution of one fixed asset for another,
						particularly of a new asset for an old, or of a new part for an old part. On
						the books of account, the recognition of the cost of the new asset requires the
						elimination of the cost of the asset it replaces.
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 451.232 - Replacement cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The cost of an
					 acquired asset or asset part, capitalizable if the cost of its retired
					 counterpart is removed from the asset account.
(b) The cost at current prices, in a
					 particular locality or market area, of replacing an item of property or a group
					 of 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 451.233 - Residential health care facility

Current through Register Vol. 46, No. 28, July 10, 2024
All facilities or organizations covered by the term
						nursing home, as defined in article 28 of the Public Health Law, including
						hospital-based residential health care facilities, provided that such facility
						possesses a valid operating certificate issued by the State Commissioner of
						Health and, where required, has been established by the Public Health
						Council.
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 451.234 - Responsibility accounting

Current through Register Vol. 46, No. 28, July 10, 2024
The classification, management, maintenance, review,
						appraisal of accounts serving the purpose of providing information on the
						quality, quantity and standards of performance attained by persons to whom
						authority has been assigned.
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 451.235 - Restricted funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds designated by the donors, governmental units and
						endowments for special nonoperating purposes.
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 451.236 - Retained earnings (or income)

Current through Register Vol. 46, No. 28, July 10, 2024
Accumulated net income, less distributions to
						stockholders and transfers to paid-in capital 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 451.237 - Retirement of indebtedness funds

Current through Register Vol. 46, No. 28, July 10, 2024
Funds required by external sources to be used to meet
						debt-service charges and the retirement of indebtedness on plant assets. The
						term sinking funds is sometimes used to describe these 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 451.238 - Return on capital investment

Current through Register Vol. 46, No. 28, July 10, 2024
A rate of return on owner's net equity.
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 451.239 - Revenue

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Sales of
					 products, merchandise and services, and earnings from interest, dividends, rent
					 and wages; transactions resulting in increases in assets.
(b) Governmental accounting. The gross
					 receipts and receivables of a governmental unit derived from taxes, customs and
					 other sources, but excluding appropriations and allotments.
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 451.240 - Revenue-producing cost centers

Current through Register Vol. 46, No. 28, July 10, 2024
Health facility departments providing direct services to
						patients (such as nursing, physical therapy and laboratory) and thereby
						generating revenue.
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 451.241 - Revolving fund

Current through Register Vol. 46, No. 28, July 10, 2024
A fund from which moneys are continuously expended,
						replenished, and again expended. Examples: imprest cash; working funds; assets
						available for loans, the repayments of which are available for other
						loans.
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 451.242 - Round off

Current through Register Vol. 46, No. 28, July 10, 2024
To simplify the presentation of a quantity by omitting
						its terminal digits, with the express purpose of displaying only significant
						figures.
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 451.243 - Schedule

Current through Register Vol. 46, No. 28, July 10, 2024
A supporting, explanatory or supplementary analysis
						accompanying a balance sheet, income statement or other statement prepared from
						the books of account.
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 451.244 - Service cost

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The cost of any
					 service.
(b) The amortizable cost
					 of a limited-life asset; i.e., the asset cost, less estimated recovery, if any,
					 from resale or scrap. Service cost is the amount to be depreciated over the
					 useful life of a 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 451.245 - Share of pooled investments

Current through Register Vol. 46, No. 28, July 10, 2024
The proportion of pooled investments, including
						accumulated gains or losses, owned by a particular fund, usually expressed by a
						number (units) indicating the fractional ownership of total shares in the pool
						or by a percentage expressing the portion of the total pool owned by the
						particular 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 451.246 - Sinking fund

Current through Register Vol. 46, No. 28, July 10, 2024
Retirement of indebtedness 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 451.247 - Special purpose fund

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