New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 8 - New York State Annual Hospital Report › Part 444 - Description Of Accounts › Balance Sheets › Section 444.3 - RESTRICTED FUND ASSETS

Current through Register Vol. 46, No. 28, July 10, 2024
[ 3120 ]
(a)
PLANT REPLACEMENT AND EXPANSION
						FUND ASSETS.
[ 3121 ]
(1)
						1510
..........................................................................................................
CASH
1511
..........................................................................................................
General Checking Accounts
1513
..........................................................................................................
Other Checking Accounts
1515
..........................................................................................................
Savings Accounts
1516
..........................................................................................................
Certificates of Deposit
1519
..........................................................................................................
Other Cash Accounts
Cash donated for the replacement and expansion of plant
						  assets is included in these accounts.
(2) 1520
INVESTMENTS
1521
U.S.
Government Securities
1522
..........................................................................................................
Other Current Investments
1523
..........................................................................................................
Share of Pooled Investments
1529
..........................................................................................................
Other Investments
The balance of these accounts reflects the cost of
						  investments purchased with Plant Replacement and Expansion Fund cash and the
						  fair market value (at the date of donation) of securities donated to the
						  hospital for the purpose of plant renewal or replacement.
(3) 1550 OTHER TANGIBLE
						ASSETS..........................................................................................................
(4) 1560
						..........................................................................................................
PLEDGES AND OTHER RECEIVABLES
1561
..........................................................................................................
Pledges Receivable
1562
..........................................................................................................
Allowance for Uncollectible Pledges
1563
..........................................................................................................
Grants and Legacies Receivable
1564
..........................................................................................................
Interest Receivable
1569
..........................................................................................................
Other Receivables
..........................................................................................................
Other tangible assets and the receivable and allowance
						  balances of this fund are reflected in these accounts.
(5) 1570
						..........................................................................................................
DUE FROM OTHER FUNDS
1571
..........................................................................................................
Due from Operating Fund
1572
..........................................................................................................
Due from Board-Designated Assets
1574
..........................................................................................................
Due from Specific Purpose Fund
1575
..........................................................................................................
Due from Endowment Fund
						  ..........................................................................................................
The balance in these accounts represents the amount due
						  to the Plant Replacement and Expansion Fund from the other funds. These
						  accounts represent assets of the Plant Replacement and Expansion Fund which are
						  currently accounted for in other funds.