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 445 - Account Distribution Index › Section 445.3 - Supplies and Services by Natural Expense Classification Index. [4300]

Current through Register Vol. 46, No. 28, July 10, 2024
Item
Cost Center
Code
Natural Classification
Abdominal Packs (disposables)
Using Cost Center
.42
Surgical Supplies-General
Abduction Apparatus (orthopedic)
Using Cost Center
.58
Instruments and Minor Equipment
Abrasive Floor Surfacing
Plant Operations and Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Accounting and Audit Fees
Hospital Administration
8610
.35
Audit Fees
Ace Bandages
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Acetone
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Acetylene, dissolved
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Acids, laundry
Laundry and Linen
8300
.59
Other Non-Medical and Non-Surgical
									 Supplies
Actuarial Fees
General Accounting
8510
.33
Consulting and Management Fees
Adapters, glass, metal, syringe
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Adenotomes
Using Cost Center
.58
Instruments and Minor Equipment
Adhesive Pads
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Adhesive Remover
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Adhesive Tape
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Administrative Resident Stipends
Other Health Profession Education
8260
.19
Other Employee Classifications
Admission Forms
Patient Accounts, Admitting and
									 Registration
8520
.56
Office and Administrative Supplies
Advertising, community education
Hospital Administration
8610
.89
Other Expenses
Advertising, employment
Hospital Administration
8610
.89
Other Expenses
Advertising, other
Using Cost Center
.89
Other Expenses
Affiliation Dues
Hospital Administration
8610
.84
Dues, Books and Subscriptions
Air Cushions, invalid
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Airways
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Albuminometers
Using Cost Center
.58
Instruments and Minor Equipment
Alcohol, grain
Using Cost Center
.46
Pharmaceuticals
Alcohol, rubbing
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Alcohol Packets
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Alcohol Permit Fees
Pharmacy
8470
.83
Licenses and Taxes (Other than on
									 Income)
Alcohol Records
Pharmacy
8470
.56
Office and Administrative Supplies
Alkalies, laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Allowances to Students
Appropriate Educational Cost Center
Appropriate Natural Classification
Ambulance Fees
Ambulance Services
6950
.79
Other Purchased Services
Ambulance Insurance Premiums
Insurance-Other
8840
.81
Insurance
Ambulance Licenses
Ambulance Services
6950
.83
Licenses and Taxes (Other than on
									 Income)
Ambulance Rental
Leases & Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Ambulance Repairs (by outside
									 concern
Plant Maintenance
8400
.72
Maintenance Repairs
Ammonia
Housekeeping
8450
.55
Cleaning Supplies
Analgesics
Using Cost Center
.46
Pharmaceuticals
Animals, research
Research
8010
.49
Other Medical Care Materials and
									 Supplies
Animals, other
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Arbitration Expenses
Hospital Administration
8610
.34
Legal Fees
Art, mechanical and topographical
									 work
Medical Photography and
									 Illustration
8760
.89
Other Expenses
Arterial Graft
Using Cost Center
.41
Prostheses
Assessments, improvement
Licenses and Taxes (Other than Income
									 Taxes)
8850
.83
Licenses and Taxes (Other than on
									 Income)
Assessments, operating
Licenses and Taxes (Other than Income
									 Taxes
8850
.83
Licenses and Taxes (Other than on
									 Income)
Association Dues, hospital
Hospital Administration
8610
.84
Dues, Books, and Subscriptions
Association Dues, other
Using Cost Center
.84
Dues, Books, and Subscriptions
Atomizers
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Attorney's Fees
Hospital Administration
8610
.34
Legal Fees
Audit Fees
Hospital Administration
8610
.35
Audit Fees
Autoclave Tape
Central Services and Supplies
8460
.59
Other Non-Medical and Non-Surgical
									 Supplies
Automatic Door Repairs (by outside
									 concern)
Plant Maintenance
8400
.72
Maintenance and Repairs
Automatic Telephone Rentals
Leases & Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Automobile Insurance Premium
Insurance-Other
8850
.81
Insurance
Automobile License
Licenses and Taxes (Other than Income
									 Taxes)
8850
.83
Licenses and Taxes (Other than on
									 Income)
Automobile Rentals
Leases & Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Automobile Repairs (by outside
									 concern)
Plant Maintenance
8400
.72
Maintenance and Repairs
Using Cost Center
.89
Other Expenses
Awards, student
Appropriate Educational Cost Center
.89
Other Expenses
Awards, community leaders
Hospital Administration
8610
.89
Other Expenses
Awards, Volunteer Service
Hospital Administration
8610
.89
Other Expenses
Baby Picture Costs
Retail Operations Expense
9230
.89
Other Expenses
Badges, identification, volunteers,
									 employees
Hospital Administration
8610
.56
Office and Administrative Supplies
Bags, laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bags, paper
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bandages
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Bands, identification
Patient Accounts, Admitting and
									 Registration
8520
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bands, rubber
Using Cost Center
.56
Office and Administrative Supplies
Bank Charges
General Accounting
8510
.89
Other Expenses
Barium Sulphate
Using Cost Center
.47
Radioactive Materials
Barometers, aneroid
Using Cost Center
.58
Instruments and Minor Equipment
Basins, bath, emesis, face
Using Cost Center
.58
Instruments and Minor Equipment
Baskets, drug
Pharmacy
8470
.58
Instruments and Minor Equipment
Baskets, waste
Using Cost Center
.58
Instruments and Minor Equipment
Baskets, specimen, collection (sputum, urine
									 and feces)
Using Cost Center
.58
Instruments and Minor Equipment
Bath Caps
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bath Hats
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bath Robes
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Batteries, flashlight
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Beads, infants'
Newborn Nursery
6510
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bedpans
Using Cost Center
.58
Instruments and Minor Equipment
Belts, sanitary
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Benzalkonium Chloride Solution and
									 Tinct.
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Blades, surgical
Using Cost Center
.42
Surgical Supplies-General
Blankets
Laundry and Linen
8330
.54
Linen and Bedding
Blood Bank Supplies
Blood Storing and Processing
7260
.49
Other Medical Care Materials and
									 Supplies
Blood Donor Refreshments
Blood Storing and Processing
7260
.59
Other Non-Medical and Non-Surgical
									 Supplies
Blood for patients
Whole Blood and Packed Red Cells
7250
.49
Other Medical Care Materials and
									 Supplies
Blood for employees
Whole Blood and Packed Red Cells
7250
.49
Other Medical Care Materials and
									 Supplies
Blood Derivatives
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Blood Type Tests, purchased
Laboratory Services-Clinical
7210
.71
Purchased Services-Medical
Blow Bottles
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Board Member Expenses
Hospital Administration
8610
Appropriate Natural Classification
Bond Discount Amortization
Interest-Long Term
8880
.89
Other Expenses
Bonding Insurance Premiums,
									 employees
Insurance-Other
8850
.81
Insurance
Bond Interest Expenses
Interest-Long Term
8880
.82
Interest
Book and Journal Binding
Hospital Administration
8610
.89
Other Expenses
Bookkeeping Forms
General Accounting
8510
.56
Office Administrative Supplies
Books, medical
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Books, text
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Borax
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bottles, drug
Pharmacy
8470
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bottles, formula
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bottles, reagent
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bottles, specimen
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Bread and Pastries
Appropriate Food Services Cost
									 Center
.52
Food-Other
Breast Pumps, hand
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Brooms
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Brushes
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Buckets, scrub
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Building Repairs (by outside
									 concerns)
Plant Maintenance
8400
.72
Maintenance and Repairs
Bulbs, electric light
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Burners, Bunsen
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Burrs, surgical
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Business Interruption Insurance
Insurance-Other
8850
.81
Insurance
Business Machine Rentals
Leases & Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Business Office Forms
Patient Accounts, Admitting and
									 Registration
8520
.59
Other Non-Medical and Non-Surgical
									 Supplies
Buttons
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Cadavers
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Candy Striper Expenses
Hospital Administration
8610
Appropriate Natural Classification
Canes
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cannulas
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Caps, ice (bags)
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Caps, operating room
Laundry and Linen
8330
.57
Employee Wearing Apparel
Capsules
Pharmacy
8470
.59
Other Non-Medical and Non-Surgical
									 Supplies
Care, employee special occasion
									 (discount)
Administrative, Courtesy, and Policy Discounts
									 and Adjustments
5980
Not Applicable
Carpenter Tools
Plant Maintenance
8400
.58
Instruments and Minor Equipment
Carpeting and Rugs, cleaning
Housekeeping
8410
.79
Other Purchased Services
Cartrage, drayage, and freight
(1) (supplies)
Using Cost Center
.89
(1) Other Expenses
(2) (equipment)
Equipment
1250
(2) Not Applicable
Cash Shortages, Overages
Patient Accounts, Admitting and
									 Registration
8520
.89
Other Expenses
Casters
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Cases, pillow
Laundry and Linen
8330
.54
Linen and Bedding
Catalogues, nursing school
Nursing Education
8220
.56
Office and Administrative Supplies
Catheter Boxes, trays
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Catheters, metal, rubber, etc.
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Chart Envelopes
Medical Records
8710
.56
Office and Administrative Supplies
Chart Covers, patient
Using Cost Center
.56
Office and Administrative Supplies
Checkbooks and Voucher Checks
General Accounting
8510
.56
Office and Administrative Supplies
Chemicals, pharmaceutical
Cost of Drugs Sold
7150
.46
Pharmaceuticals
Chemicals, reagent
Appropriate Laboratory Cost Center
.49
Surgical Supplies-General
Chinaware
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Chisels, bone
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Chloroform
Anesthesiology
7080
.43
Anesthetic Materials
Clamps, Supplies
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Clamps, burette, rubber tubing
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Class Pins
Appropriate Educational Cost Center
.56
Office and Administrative Supplies
Cleaning Compounds
Housekeeping
8450
.55
Cleaning Supplies
Cleavers, chopping
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Using Cost Center
.58
Instruments and Minor Equipment
Clocks, household Clocks, interval
									 timer
Using Cost Center
.58
Instruments and Minor Equipment
Clothes Racks
Using Cost Center
.58
Instruments and Minor Equipment
Clothing, inpatients
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Clothing, staff
Using Cost Center
.57
Employee Wearing Apparel
Cloths, face
Laundry and Linen
8330
.54
Linen and Bedding
Cloths, table
Appropriate Food Services Cost
									 Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Coal and Coke
Energy
8420
.62
Fuel
Cocaine
Using Cost Center
.46
Pharmaceuticals
Colanders
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Collection Fees
Patient Accounts, Admitting and
									 Registration
8520
.77
Collection Agency
Collectors, pediatric (sputum, urine and
									 feces)
Using Cost Center
.58
Instruments and Minor Equipment
Commencement Invitations
Appropriate Educational Cost Center
.56
Office and Administrative Supplies
Compensation, physician
(1) Payroll
Assigned Cost Center
.06
Salaries and Wages-Physicians
(2) Non-Payroll
Assigned Cost Center
.31
Medical-Physicians
Compensation, student
									 (non-inservice)
Appropriate Educational Cost Center
Appropriate Natural Classification
Compound Tincture Benzoin
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Connectors, glass, etc.
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Consultant Fees
(1) From Non-Related Organization
Using Cost Center
.33
Consulting and Management Fees
(2) From Related Organization
Using Cost Center
.76
Management and Contracted Services
Containers, false teeth
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Containers, needle
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Controlled Substances
Using Cost Center
.46
Pharmaceuticals
Controls, sterilizer
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Cotton, absorbent
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cotton Balls
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cottonseed Oil
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Covers, tray or table (patients')
Dietary Services
8310
.59
Other Non-Medical and Non-Surgical
									 Supplies
Cross Match Fees (see Laboratory
									 Procedures)
Crutches
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cuffs, blood pressure
Using Cost Center
.58
Instruments and Minor Equipment
Culture Media
Appropriate Laboratory Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cups, china
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Cups, paper, beverage
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Cups, sputum, paper
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Curtains and Draperies, window,
									 cleaning
Laundry and Linen
8330
.74
Laundry and Linen
Curtains and Draperies, cubicle,
									 initial
Laundry and Linen
8330
.54
Linen and Bedding
Cushions, air, invalid
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Cutters, paper
Using Cost Center
.58
Instruments and Minor Equipment
Cyclopropane
Anesthesiology
7080
.43
Anesthetic Materials
Cytology Supplies
Appropriate Laboratory Cost Center
.49
Other Medical Care Materials and
									 Supplies
Dairy Products
Appropriate Food Services Cost
									 Center
.52
Food-Other
Data Processing Fees
Using Cost Center
.75
Data Processing
Data Processing Forms
Hospital Administration
8610
.56
Office and Administrative Supplies
Data Processing Supplies
Hospital Administration
8610
.56
Office and Administrative Supplies
Dental Supplies
Appropriate Cost Center
.49
Other Medical Care Materials and
									 Supplies
Depreciation-Buildings and Building
									 Improvements
Depreciation and Amortization Cost
									 Center
8810
.91
Depreciation and Amortization-Buildings and
									 Building Improvement
Depreciation-Fixed Equipment
Depreciation and Amortization Cost
									 Center
8810
.92
Depreciation-Fixed Equipment
Depreciation-Major Movable
									 Equipment
Depreciation and Amortization Cost
									 Center
8820
.93
Depreciation-Movable Equipment
Depreciation-Minor Equipment
Depreciation and Amortization Cost
									 Center
8820
.93
Depreciation-Movable Equipment
Detective Service
Security
8430
.79
Other Purchased Services
Detergents (laundry)
Laundry and Linen
8330
.55
Cleaning Supplies
Developers and Hypo Solutions
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Dextrose
Using Cost Center
.45
I.V. Solutions
Diapers
Appropriate Nursing Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Dinnerware
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Diplomas, Nursing School
Nursing Education
8220
.56
Office and Administrative Supplies
Dishes, evaporating, petri
Appropriate Laboratory Cost Center
.58
Instruments and Minor Equipment
Dishes, table
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Dishpans
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Disinfectants
Housekeeping
8450
.55
Cleaning Supplies
Disinfectants, surgical
Appropriate Surgery Cost Center
.42
Surgical Supplies-General
Dissectors
Appropriate Laboratory Cost Center
.58
Instruments and Minor Equipment
Doilies, trays, paper
Appropriate Food Services Cost
									 Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Douche-Pans
Using Cost Center
.58
Instruments and Minor Equipment
Draperies and Curtains (see
									 Curtains)
Drayage (see Cartage)
Dressing Tray
Using Cost Center
.58
Instruments and Minor Equipment
Dressings
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Drills, bone Drinking Cups (see
									 Cups)
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Droppers, medicine
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Dues, Hospital Association
Hospital Administration
8610
.84
Dues, Books, and Subscriptions
Dues, association
Appropriate Cost Center
.84
Dues, Books, and Subscriptions
Dues, professional organizations
Appropriate Cost Center
.84
Dues, Books, and Subscriptions
Dust Control
Housekeeping
8450
.79
Other Purchased Services
Dyes, Laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Insurance-Other
8850
.81
Insurance
Education Supplies, students'
Appropriate Education Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Education Supplies, inservice
									 -Nursing
Nursing Administration
8750
.59
Other Non-Medical and Non-Surgical
									 Supplies
Education Supplies, inservice-Other
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Electric Light Bulbs
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Electrical Supplies
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Electricity
Energy
8420
.61
Electricity
Electron Microscope Supplies
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Elevator Inspection Fees
Plant Maintenance
8400
.83
Licenses and Taxes (Other than on
									 Income)
Elevator Liability Insurance
Insurance-Other
8850
.81
Insurance
Elevator Repairs (by outside
									 concern)
Plant Maintenance
8400
.72
Maintenance and Repairs
Elevators, bone, dura, rib, etc.
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Employee Benefits, F.I.C.A.
Cost Center to which employee is assigned (see
									 Section 1613)
.21
FICA
Employee Benefits, unemployment
									 insurance
Cost Center to which employee is assigned (see
									 Section 1613)
.22
State Unemployment Insurance and Federal
									 Unemployment
Employee Benefits, health insurance
Cost Center to which employee is assigned (see
									 Section 1613)
.23
Group Health Insurance
Employee Benefits, life insurance
Cost Center to which employee is assigned (see
									 Section 1613)
.24
Group Life Insurance
Employee Benefits, tuition
Employee
									 Benefits-Non-Payroll-Related
8830
.29
Employee Benefits
									 (Non-Payroll-Related)
Employee Benefits, recreation and cultural
									 activities
Employee
									 Benefits-Non-Payroll-Related
8830
.29
Employee Benefits (Non-Payroll
									 Related)
Employee Benefits, licenses
Employee
									 Benefits-Non-Payroll-Related
8830
.29
Employee Benefits (Non-Payroll
									 Related)
Employee Benefits, hospital health care
									 services (free/discounted)
Administrative, Courtesy, and Policy Discounts
									 and Adjustments
5980
Not Applicable
Employee Benefits, pension
Cost Center to Which Employee is Assigned (see
									 Section 1613)
.25
Pension and Retirement
Employee Benefits, housing
									 allowance
Employee
									 Benefits-Non-Payroll-Related
8830
.29
Employee Benefits (Non-Payroll
									 Related)
Employee Uniforms, hospital-owned
Laundry and Linen
8330
.57
Employee Wearing Apparel
Employment Agency Fees
Hospital Administration
8610
.39
Other Fees
Enema, disposable
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Engineering Tools
Plant Maintenance
8400
.58
Instruments and Minor Equipment
Envelopes, films, X-ray
Appropriate Radiology Cost Center
.48
Radiology Films
Envelopes, paper, other
Using Cost Center
.56
Office Administrative Supplies
Epsom Salts
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Equipment Repair (by outside
									 concern)
Plant Maintenance
8400
.72
Maintenance and Repairs
Ether
Anesthesiology
7080
.43
Anesthetic Materials
Ether Masks
Anesthesiology
7080
.49
Other Medical Care Materials and
									 Supplies
Expenses Charges (see Cartage)
Exterminator (Pest control service)
Housekeeping
8450
.79
Other Purchased Services
Extractors, fruit juice
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Face Cloths
Laundry and Linen
8330
.54
Linen and Bedding
Face Masks
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Fees, medical-Physicians
Assigned Cost Center
.31
Medical-Physicians
Fees, medical-Therapists
Assigned Cost Center
.32
Medical-Therapists and Other
									 Non-Physicians
Fees, nonmedical (see specific
									 category)
Fidelity Bond Premium
Insurance-Other
8850
.81
Insurance
Film Hangers
Appropriate Radiology Cost Center
.58
Instruments and Minor Equipment
Films, radiology
Appropriate Radiology Cost Center
.48
Radiology Films
Filters-air conditioners
Plant Operations
8410
.59
Other Non-Medical and Non-Surgical
									 Supplies
Fingerprinting Supplies
Security
8430
.59
Other Non-Medical and Non-Surgical
									 Supplies
Fire Insurance Premiums
Insurance-Other
8850
.81
Insurance
Flashlight and Batteries
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Flasks, general
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Flowers, decorative
Housekeeping
8450
.89
Other Expenses
Flowers purchased for resale
Retail Operations Expense
9230
.89
Other Expenses
Flower Pots and Planters
(1) Inside Hospital
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
(2) Outside Hospital
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Food, Meat, Fish and Poultry
Appropriate Food Services Cost
									 Center
.51
Food-Meat, Fish, and Poultry
Food, Other
Appropriate Food Services Cost
									 Center
.52
Food-Other
Forceps, surgical
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Forks, kitchen
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Formulas, infant
Using Cost Center
.52
Food-Other
Forms, medical record, medical history,
									 etc.
Medical Records
8710
.56
Office and Administrative
Freight Charges (see Cartage)
Freon, Gas-Surgical
Appropriate Surgery Cost Center
.44
Oxygen and Other Medical Gases
Fruits and Vegetables
Appropriate Food Services Cost
									 Center
.52
Food-Other
Fuel, gas
Energy
8420
.62
Fuel
Fund Raising Expenses
Fund Raising
8780
Appropriate Natural Classification
Funnels
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Garbage Cans
Housekeeping
8450
.58
Instruments and Minor Equipment
Gas (fuel)
Energy
8420
.62
Fuel
Gasoline
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Gauze
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Germicides, cleaning
Housekeeping
8450
.55
Cleaning Supplies
Gift Shop Expense
Retail Operations Expense
9230
Appropriate Natural Classification
Gifts for Services
Hospital Administration
8610
.89
Other Expenses
Glass, window
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Glassware, kitchen, dining room
Appropriate Food Services Cost
									 Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Glassware, laboratory
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Gloves, disposable
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Gloves, reusable
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Glucose, I.V.
Using Cost Center
.45
I.V. Solutions
Glue, Furniture. etc.
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Glycerine
Using Cost Center
.46
Pharmaceuticals
Goggles
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Gouges, bone mastoid
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Gowns, employee
Laundry and linen
8330
.57
Employee Wearing Apparel
Gowns, patients'
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Grass Seed
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Graters, food
Appropriate Food Service Cost
									 Center
.58
Instruments and Minor Equipment
Greases, lubricating
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Guard Service Fees
Security
8430
.79
Other Purchased Services
H.A.S. Fees
Hospital Administration
8610
.79
Other Purchased Services
Hammers, percussion reflex
Using Cost Center
.58
Instruments and Minor Equipment
Handles, surgical knife
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Hangers, coat
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Hangers, film
Appropriate Radiology Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Head Mirrors and Bands
Using Cost Center
.58
Instruments and Minor Equipment
Heaters
Using Cost Center
.58
Instruments and Minor Equipment
Heatng, ventilating and air conditioning
									 supplies
Plant Operations
8410
.59
Other Non-Medical and Non-Surgical
									 Supplies
Hemostats
Using Cost Center
.58
Instruments and Minor Equipment
Histology Supplies
Laboratory Services-Pathological
7230
.49
Other Medical Care Materials and
									 Supplies
Holders, napkin
Appropriate Food Service Cost
									 Center
.53
Tableware and Kitchen Utensils
Holders, needle
Using Cost Center
.58
Instruments and Minor Equipment
Holders, sputum cup
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Holders, test tube
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Hot Packs, apparatus
Using Cost Center
.58
Instruments and Minor Equipment
Hot Water Bottles
Using Cost Center
.58
Instruments and Minor Equipment
Hydrogen Peroxide
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Hypodermic Needles
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
I.V. Set
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
I.V. Additives
Using Cost Center
.45
I.V. Solutions
I.V. Solutions
Using Cost Center
.45
I.V. Solutions
I.V. Supplies
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Ice (purchased)
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Ice Bags
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Ident-a-bands
Patient Accounts, Admitting and
									 Registration
8520
.59
Other Non-Medical and Non-Surgical
									 Supplies
Income Tax
Provision for Income Taxes
9410
.89
Other Expenses
Industrial Engineering Fees (non-related
									 organization)
Hospital Administration
8610
.33
Consulting and Management Fees
Infant Apparel
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Ink, printing
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Ink, marking
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Insect Extermination Expense
Housekeeping
8450
.79
Other Purchased Services
Insecticides
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Inservice Education Supplies (see Education
									 Supplies)
Inspection Fees and Permits
Licenses and Taxes (Other than Income
									 Taxes)
8860
.83
Licenses and Taxes (Other than on
									 Income)
Instrument Sharpening and Repair
									 Fees
Using Cost Center
.79
Other Purchased Services
Instruments, tray-reusable
Using Cost Center
.58
Instruments and Minor Equipment
Instruments, tray-disposable
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Insurance:
Boiler Liability
Insurance-Other
8850
.81
Insurance
Bonding Liability
Insurance-Other
8850
.81
Insurance
Elevator Liability
Insurance-Other
8850
.81
Insurance
Fire
Insurance-Other
8850
.81
Insurance
Hospital Malpractice
Ins.-Hosp. & Professional
									 Malpr.
8840
.81
Insurance
Motor Vehicle (ambulance, car,
									 truck)
Insurance-Other
8850
.81
Insurance
Professional Malpractice
Insurance-Hospital and Prof.
									 Malpractice
8840
.81
Insurance
Theft
Insurance-Other
.81
Insurance
Unemployment
Cost Center in which Employee's Compensation is
									 Registration
.22
State Unemployment Insurance and Federal
									 Unemployment Insurance
Workers' Compensation
Cost Center in which Employee's Compensation is
									 Reported
.26
Workers' Compensation Insurance
Intercommunication System
Hospital Administration
8610
Appropriate Natural Classification
Interest Expense, current working
									 capital
Interest-Short Term
8870
.82
Interest
Interest Expense, long term
Interest-Long Term
8880
.82
Interest
Intramuscular Injectables
Using Cost Center
.46
Pharmaceuticals
Irrigating Solutions
Central Services and Supplies
8460
.49
Other Medical Care Materials and
									 Supplies
Irrigation Tips
Central Services and Supplies
8460
.58
Instruments and Minor Equipment
Irrigators
Central Services and Supplies
8460
.58
Instruments and Minor Equipment
Isotopes
Using Cost Center
.47
Radioactive Materials
Jackets, orderlies, operating room,
									 etc.
Laundry and Linen
8330
.57
Employee Wearing Apparel
Jars, specimen
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Journals, medical (see Magazines) Kettles,
									 steam (patients' use)
Central Services and Supplies
8460
.58
Instruments and Minor Equipment
Kettles, steam (kitchen)
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Keys
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Kitchen Utensils
Appropriate Food Services Cost
									 Center
.53
Tableware and Kitchen Utensils
Knife Blades, surgical
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Knife Holders, surgical
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Knife, abscess, amputating, brain
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Knife, autopsy
Laboratory Services-Pathological
7230
.58
Instruments and Minor Equipment
Knife, bread, butcher, etc.
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Labels, drug
Pharmacy
8470
.59
Other Non-Medical and Non-Surgical
									 Supplies
Labels, other
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Labor Relations and Consultation
									 Fees
Hospital Administration
8610
.33
Consulting and Management Fees
Laboratory Procedures (by outside
									 concerns)
Appropriate Laboratory Cost Center
.71
Medical
Lactometers
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Ladders
Plant Maintenance
8400
.58
Instruments and Minor Equipment
Lamps, alcohol
Using Cost Center
.58
Instruments and Minor Equipment
Lamps, electrical (light bulb)
Plant Maintenance
8400
.58
Instruments and Minor Equipment
Lamps, opthalmoscope
Using Cost Center
.58
Instruments and Minor Equipment
Lancets
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Lancets, blood
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Lanterns (battery or gas type)
Plant Operations
8410
.58
Instruments and Minor Equipment
Laundering (by outside concern)
Laundry and Linen
8330
.74
Laundry and Linen
Laxatives, simple
Using Cost Center
.46
Pharmaceuticals
Lease Costs (see Rental Charges)
Legal Fees, collections
Patient Accounts, Admitting and
									 Registration
8520
.34
Legal Fees
Hospital Administration
8610
.34
Legal Fees
Lens Paper
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Licenses, car, ambulance and truck
Using Cost Center
.83
Licenses and Taxes (Other than on
									 Income)
Lime, chlorinated
Housekeeping
8450
.55
Cleaning Supplies
Linen, bed
Laundry and Linen
8330
.54
Linen and Bedding
Linen, disposable
Laundry and Linen
8830
.54
Linen and Bedding
Linen, sterile
Laundry and Linen
8330
.54
Linen and Bedding
Liners, bassinet
Laundry and Linen
8330
.54
Linen and Bedding
Litmus Paper
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Local and Spinal Anesthetics
Using Cost Center
.43
Anesthetic Materials
Long Distance Telephone Charges,
									 general
Hospital Administration
8610
.65
Telephone and Telegraph
Lost Item Replacement, patient
Other Non-Operating Expense
9250
.89
Other Expenses
Lubricating Fluids
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Lubricating Jelly
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Lumber
Appropriate Plant Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Lye
Laundry and Linen
8330
.55
Cleaning Supplies
Magazines, lobby
Hospital Administration
8610
.84
Dues, Books and Subscriptions
Magazines, medical journals
Hospital Administration
8610
.84
Dues, Books and Subscriptions
Magazines, general interest
Hospital Administration
8610
.84
Dues, Books and Subscriptions
Magazines, cost center
Using Cost Center
.84
Dues, Books and Subscriptions
Magazines, students
Appropriate Education Cost Center
.84
Dues, Books and Subscriptions
Maintenance Contracts, major movable
									 equipment
Plant Maintenance
8400
.72
Maintenance and Repairs
Maintenance Contracts, fixed
									 equipment
Plant Maintenance
8400
.72
Maintenance and Repairs
Maintenance Contracts, minor
									 equipment
Plant Maintenance
8400
.72
Maintenance and Repairs
Maalox
Using Cost Center
7150
.46
Pharmaceuticals
Mangle Aprons
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Manometers, disposable
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Marking Ink and Labels
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Masks, face
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Mats, bath
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Mattress Covers and Pads
Laundry and Linen
8330
.54
Linen and Bedding
Measures, metal
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Meat and Poultry
Appropriate Food Services Cost
									 Center
.51
Food-Meats, Fish and Poultry
Membership Dues (see dues)
.84
Dues, Books, and Subscriptions
Microbiology Supplies
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Microfilming (by outside concern)
Using Cost Center
.79
Purchased Services
Mirrors, head, laryngeal, etc.
Using Cost Center
.58
Instruments and Minor Equipment
Mortars
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Mortgage, interest expense
Interest-Long Term
8880
.82
Interest
Motor Oil, ambulance
Ambulance Services
6850
.59
Other Non-Medical and Non-Surgical
									 Supplies
Motor Oil, car, truck
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Motor Vehicle Insurance
Insurance-Other
8850
.81
Insurance
Motor Vehicle Licenses (ambulances, car, truck,
									 etc.)
Using Cost Center
.83
Licenses and Taxes (Other than on
									 Income)
Mouthwash, nonprescription
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Mucous Bulbs
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Nails, hip fracture
Appropriate Surgery Cost Center
.41
Prostheses
Narcotics
Using Cost Center
.46
Pharmaceuticals
Narcotic Permit Fees
Pharmacy
8470
.83
Licenses and Taxes (Other than on
									 Income)
Narcotic Records
Pharmacy
8470
.56
Office and Administrative Supplies
Needles, aneurysm, aspirating
Appropriate Cost Center
.58
Instruments and Minor Equipment
Needles, spinal, hypodermic
Appropriate Cost Center
.58
Instruments and Minor Equipment
Needles, sewing
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Nets, laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Newspapers
Using Cost Center
.84
Dues, Books, and Subscriptions
Nipples
Appropriate Cost Center
.49
Other Medical Care Materials and
									 Supplies
Nipple Shields
Appropriate Cost Center
.49
Other Medical Care Materials and
									 Supplies
Nitroglycerin
Using Cost Center
.46
Pharmaceuticals
Nitrous Oxide
Appropriate Cost Center
.43
Anesthetic Materials
Novocaine
Appropriate Cost Center
.43
Anesthetic Materials
Nurses' Uniforms (when hospital furnished),
									 except students'
Laundry and Linen
8330
.57
Employee Wearing Apparel
Nurses' uniforms, students'
Nursing Education
8220
.57
Employee Wearing Apparel
Nursing School Catalogues, laboratory and
									 school room supplies
Nursing Education
8220
.59
Other Non-Medical and Non-Surgical
									 Supplies
Office Supplies (printing and
									 stationery)
Using Cost Center
.56
Office and Administrative Supplies
Oil, fuel
Energy
8420
.62
Fuel
Oils and Greases, general
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Oral Scopolamine (O.B.)
Using Cost Center
.46
Pharmaceuticals
Orangewood Sticks
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Orthopedic Supplies
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Oxygen, in therapy
Using Cost Center
.44
Oxygen and Other Medical Gases
Oxygen, in anesthesia
Anesthesiology
7080
.44
Oxygen and Other Medical Gases
Pacemakers
Using Cost Center
.42
Surgical Supplies-General
Packets-alcohol, lemon glycerine
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Pack (hot) Apparatus, electric (see Heaters,
									 Hot packs, Kettles)
Packs, abdominal (laparotomy)
Appropriate Surgery Cost Center
.42
Surgical Supplies-General
Packs, hot or cold (solution
									 filled)
Using Cost Center
.58
Instruments and Minor Equipment
Packs, steam
Using Cost Center
.58
Instruments and Minor Equipment
Pads, bed, table, etc. (cloth)
Using Cost Center
.54
Linen and Bedding
Pads, cleaning
Housekeeping
8450
.55
Cleaning Supplies
Pads, Laundry, Mangle, press
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pads, rubber floor mat
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pails, scrub
Housekeeping
8450
.55
Cleaning Supplies
Paint Brushes
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Painting, contracted
Plant Maintenance
8400
.72
Maintenance and Repairs
Painters' Drop Cloths
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paints, shellacs, varnishes
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pans, baking
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Pans, dust
Housekeeping
8450
.55
Cleaning Supplies
Paper, duplication machine
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paper, data processing
Hospital Administration
8610
.56
Office and Administrative Supplies
Paper, print shop supplies
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paper Cups
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paper, shelf, toilet
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paper Plates
Appropriate Food Services Cost
									 Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Paper, wax
Appropriate Food Services Cost
									 Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Patient Chargeable Supplies Ruined or
									 Damaged
Central Services and Supplies
8460
Appropriate Natural Classification
Patient Reusable Supplies (changeable
									 items)
Central Services and Supplies
8460
Appropriate Natural Classification
Pelvimeters
Using Cost Center
.58
Instruments and Minor Equipment
Pencils, lead, crayon, marking
Using Cost Center
.56
Office and Administrative Supplies
Pens
Using Cost Center
.56
Office and Administrative, Supplies
Pension Plan Premiums
Cost Center to which Employee is Assigned (see
									 section 1613)
.25
Pension and Retirement
Percussion Hammers
Using Cost Center
.58
Instruments and Minor Equipment
Perforators, medical
Appropriate Cost Center
.58
Instruments and Minor Equipment
Periodicals, general
Using Cost Center
.84
Dues, Books, and Subscriptions
Periodicals, medical
Hospital Administration
8610
.84
Dues, Books, and Subscriptions
Periodicals, student nurses'
Nursing Education
8220
.84
Dues, Books, and Subscriptions
Personal Property Tax (see Taxes)
Pestles
Using Cost Center
.58
Instruments and Minor Equipment
Photographic Supplies
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pillows
Housekeeping
8450
.54
Linen and Bedding
Pins, bone extension
Appropriate Surgery Cost Center
.41
Prostheses
Pins, laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pins, safety, straight
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pipettes
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pitchers, water
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Plasmanate
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Plaster, building
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Plaster of Paris
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Plasters, adhesive
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Plates, bone
Appropriate Cost Center
.41
Prostheses
Plates, china, dinner, salad, etc.
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Plates, petri
Appropriate Laboratory Cost Center
.58
Instruments and Minor Equipment
Plates, X-ray (film)
Appropriate Radiology Cost Center
.48
Radiology Films
Platinum Wire
Appropriate Cost Center
.41
Prostheses
Plumbing Supplies
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Pneumatic Tubes
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Polishes
Housekeeping
8450
.55
Cleaning Supplies
Postage, for general use
Hospital Administration
8610
.87
Postage
Postage, for specific cost centers
Using Cost Center
.87
Postage
Powders, film developing
Appropriate Radiology Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Powders, insect
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Powders, scouring
Housekeeping
8450
.55
Cleaning Supplies
Power, purchased
Energy
8420
.61
Electricity
Prescriptions (outside purchases)
Using Cost Center
.79
Other Purchased Services
Prescription Blanks
Pharmacy
8470
.56
Office and Administrative Supplies
Prostheses and Appliances
Using Cost Center
.41
Prostheses
Radiology Services (by outside
									 concern)
Appropriate Radiology Cost Center
.79
Other Purchased Services
Rags, cleaning
Housekeeping
8450
.55
Cleaning Supplies
Razor Blades
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Razors
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Receptacles, waste
Using Cost Center
.58
Instruments and Minor Equipment
Record Forms, medical
Medical Records
8710
.56
Office and Administrative Supplies
Records for Transcribing Machines
Using Cost Center
.56
Office and Administrative Supplies
Rectal Tubes
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Registers, narcotic
Pharmacy
8470
.56
Office and Administrative Supplies
Rental Charges, major movable
									 equipment
Leases and Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Rental Charges, fixed equipment,
									 general
Leases and Rentals-Assets
8815
.95
Lease/Rentals-Buildings, Improvements and Fixed
									 Equipment
Rental Charges, minor movable
									 equipment
Leases and Rentals-Movable
									 Equipment
8825
.96
Lease/Rentals-Movable Equipment
Rentals, safety deposit boxes
Hospital Administration
8610
.89
Other Expenses
Repair/Replacement of personal property
									 (eyeglasses, dentures, hearing aids, etc.)
Hospital Administration
8610
.89
Other Expenses
Repairs, minor, to buildings (by outside
									 concern)
Plant Maintenance
8400
.72
Maintenance and Repairs
Repairs to Equipment (by outside
									 concern)
Major Movable
Plant Maintenance
8400
.72
Maintenance and Repairs
Fixed Equipment
Plant Maintenance
8400
.72
Maintenance and Repairs
Minor Equipment
Plant Maintenance
8400
.72
Maintenance and Repairs
Respirators
Appropriate Cost Center
.58
Instruments and Minor Equipment
Retractors
Using Cost Center
.58
Instruments and Minor Equipment
Ribbons, typewriter
Using Cost Center
.56
Office and Administrative Supplies
Rubber Bands
Using Cost Center
.56
Office and Administrative Supplies
Saccharimeters
Appropriate Cost Center
.58
Instruments and Minor Equipment
Safety Pins
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Sanitary Pads
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Saucers, plant
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Scalpels
Using Cost Center
.58
Instruments and Minor Equipment
Scissor Sharpening
Using Cost Center
.79
Other Purchased Services
Scoops, common duct, Mayo, etc.
Using Cost Center
.58
Instruments and Minor Equipment
Scoops, flour, sugar, etc.
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Screwdrivers, surgical
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Screws, bone
Appropriate Surgery Cost Center
.41
Prostheses
Seafood
Appropriate Food Services Cost
									 Center
.51
Food-Meats, Fish, and Poultry
Sedatives
Using Cost Center
.46
Pharmaceuticals
Serology Supplies
Appropriate Laboratory Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Sharpeners, pencil
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Sheepskins
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Sheets, linen
Laundry and Linen
8330
.54
Linen and Bedding
Sheets, rubber, on patients' beds
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Sheets, wadding
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Signals, communication (beepers)
Hospital Administration
8610
.58
Instruments and Minor Equipment
Slippers, paper
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Snares, tonsil, etc.
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Snow Removal (by outside concern)
Plant Maintenance
8400
.72
Purchased Services and Maintenance
									 Repairs
Soaps, dishwashing
Appropriate Food Services Cost
									 Center
.55
Cleaning Supplies
Soaps, floor, toilet
Housekeeping
8450
.55
Cleaning Supplies
Soaps, laundry
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Soaps, surgical
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Splints
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Steam Cleaner Rental
Movable Equipment-Leases and
									 Rentals
8825
.96
Lease/Rentals-Movable Equipment
Steam, purchased
Energy
8420
.62
Fuel
Sterile Water
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Stethoscopes
Using Cost Center
.58
Instruments and Minor Equipment
Stockinette
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Struts-Surgical
Appropriate Surgery Cost Center
.42
Surgical Supplies
Suction Tips, disposable
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Supplies, patient chargeable
Cost of Medical Supplies Sold
7110
Appropriate Natural Classification
Suppositories
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Surgical Drills and Saws
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Surgical Packs and Drapes
Appropriate Surgery Cost Center
.42
Surgical Supplies-General
Sutures
Using Cost Center
.42
Surgical Supplies-General
Swabs
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Syringes, bulb
Using Cost Center
.42
Surgical Supplies-General
Syringes, hypo.
Using Cost Center
.42
Surgical Supplies-General
Syringes, irrigating
Using Cost Center
.42
Surgical Supplies-General
Tablets, paper
Using Cost Center
.56
Office and Administrative Supplies
Taxes, real estate
Licenses and Taxes (Other than Income
									 Taxes
8860
.83
Licenses and Taxes (Other than on
									 Income)
Taxes, personal property
Licenses and Taxes (Other than Income
									 Taxes
8860
.83
Licenses and Taxes (Other than on
									 Income)
Taxes, business
Licenses and Taxes (Other than Income
									 Taxes)
8860
.83
Licenses and Taxes (Other than on
									 Income)
Telegraph Expense
Hospital Administration
8610
.65
Telephone/Telegraph
Telephone Expense:
General Lines Service
Hospital Administration
8610
.65
Telephone/Telegraph
Dedicated Lines Service
Using Cost Center
.65
Telephone/Telegraph
Medical Staff Administration
8720
.65
Telephone/Telegraph
Taxicab Charges
Using Cost Center
.86
Travel-Other
Tenaculums
Using Cost Center
.58
Instruments and Minor Equipment
Test Tubes
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Text Books, student nurses'
Nursing Education
8220
.59
Other Non-Medical and Non-Surgical
									 Supplies
Thermometers, mouth, bath, rectal
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Thermostat, wall
Plant Operations
8410
.59
Other Non-Medical and Non-Surgical
									 Supplies
Thread, sewing
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Thread, suture
Using Cost Center
.42
Surgical Supplies-General
Throat Bags
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Time Cards (payroll)
General Accounting
8510
.56
Office Administrative Supplies
Tips, irrigating, suction, uterine,
									 etc.
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Tires, ambulance
Ambulance Services
6850
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tires, car, truck
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tissue, facial
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Toilet Paper
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tongs, crucible
Appropriate Cost Center
.58
Instruments and Minor Equipment
Tongue Depressors
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Tourniquets
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Towels, bath face
Laundry and Linen
8330
.54
Linen and Bedding
Towels, paper
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Traction Rope
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Travel, conventions and conferences
Using Cost Center
.85
Outside Training Sessions (Including
									 Travel)
Travel Expense: Educational,
									 students
Appropriate Education Cost Center
.85
Outside Training Sessions (Including
									 Travel)
Recruiting Personnel
Hospital Administration
8610
.86
Travel-Other
"Community": Service
Hospital Administration
8610
.86
Travel-Other
Seminars, Employee
Cost Center to which Employee is
									 Assigned
.85
Outside Training Sessions (Including
									 Travel)
Meetings, Employee
Cost Center to which Employee is
									 Assigned
.86
Travel-Other
Board
Hospital Administration
8610
.85
Outside Training Sessions (Including
									 Travel)
.86
Travel-Other
Medical Staff, Chief of
Medical Staff Administration
8720
.86
Travel-Other
Administration
Hospital Administration
8610
.86
Travel-Other
Tray Covers, paper (patients'
									 meals)
Dietary Services
8310
.59
Other Non-Medical and Non-Surgical
									 Supplies
Trays, dressing
Using Cost Center
.58
Instruments and Minor Equipment
Trays, serving, patients'
Dietary Services
8310
.58
Instruments and Minor Equipment
Trays, desk
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Trays, staining
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Trephines
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Tubes, centrifuge, test, etc.
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tubes, colon, connecting, duodenal infusion,
									 intravenous, etc.
Using Cost Center
.49
Other Medical Care Materials and
									 Supplies
Tubes, specimen
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tubing, glass, heat resisting
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tubing, rubber
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Tuition, employee education
Employee
									 Benefits-Non-Payroll-Related
8830
.29
Employee Benefits (Non-Payroll
									 Related)
Tumblers, glass, drinking
Appropriate Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Underpads
Laundry and Linen
8330
.54
Linen and Bedding
Uniforms, doormen's
Security
8430
.57
Employee Wearing Apparel
Uniforms, elevator operators'
Plant Operations
8410
.57
Employee Wearing Apparel
Uniforms (hospital furnished:)
Employees (not owned by hospital)
Cost Center to which Employee is
									 Assigned
.57
Employee Wearing Apparel
Students
Appropriate Education Cost Center
.57
Employee Wearing Apparel
Volunteer
Hospital Administration
8610
.57
Employee Wearing Apparel
Candy Striper
Hospital Administration
8610
.57
Employee Wearing Apparel
Urinals, patient
Using Cost Center
.58
Instruments and Minor Equipment
Urinometers
Appropriate Cost Center
.58
Instruments and Minor Equipment
Utensils, kitchen
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Utensils, stainless steel, kitchen
Appropriate Food Services Cost
									 Center
.58
Instruments and Minor Equipment
Utensils, stainless steel, medical
Using Cost Center
.58
Instruments and Minor Equipment
Utensils, stainless steel, other
Using Cost Center
.58
Instruments and Minor Equipment
Valves, medical
Appropriate Surgery Cost Center
.42
Surgical Supplies-General
Vaporizers, medicinal (steam
									 kettles)
Using Cost Center
.58
Instruments and Minor Equipment
Vases, decorative
Housekeeping
8450
.59
Other Non-Medical and Non-Surgical
									 Supplies
Vegetable Oil
Appropriate Food Services Cost
									 Center
.52
Food-Other
Venetian Blind Cleaning
Housekeeping
8450
.79
Other Purchased Services
Vests, infants'
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Volunteer Uniforms
Hospital Administration
8610
.57
Employee Wearing Apparel
Volunteer Badges
Hospital Administration
8610
.59
Other Non-Medical and Non-Surgical
									 Supplies
Wash Cloths
Laundry and Linen
8330
.59
Other Non-Medical and Non-Surgical
									 Supplies
Waste Receptacles
Housekeeping
8450
.58
Instruments and Minor Equipment
Water
Energy
8420
.63
Water
Water Treatment Compounds
Plant Operations
8410
.59
Other Non-Medical and Non-Surgical
									 Supplies
Wax, floor
Housekeeping
8450
.55
Cleaning Supplies
Window Glass
Plant Maintenance
8400
.59
Other Non-Medical and Non-Surgical
									 Supplies
Window Washing Expense (by outside
									 concern)
Housekeeping
8450
.79
Other Purchased Services
Wrappers, cloth
Using Cost Center
.59
Other Non-Medical and Non-Surgical
									 Supplies
Wrenches, bone traction, etc.
Appropriate Surgery Cost Center
.58
Instruments and Minor Equipment
Wringers, mop
Housekeeping
8450
.58
Instruments and Minor Equipment
X-ray film
Appropriate Radiology Cost Center
.48
Radiology Films
X-ray procedures, purchased outside
Appropriate Radiology Cost Center
.71
Medical