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 › Income Statements › Section 444.15 - Other operating revenue account descriptions

Current through Register Vol. 46, No. 28, July 10, 2024
[ 3222 ]
(a) 5020 TRANSFERS FROM RESTRICTED FUNDS FOR
						RESEARCH EXPENSES
						..........................................................................................................
This account reflects the amount of transfers from
						  restricted funds to the Operating Fund to match expenses incurred in the
						  current period by the Operating Fund for restricted fund research
						  activities.
(b) 5220 NURSING
						EDUCATION
						..........................................................................................................
5221 Registered
						  Nurses..........................................................................................................
5222 Licensed Vocational (Practical)
						  Nurses..........................................................................................................
5240
..........................................................................................................
POSTGRADUATE MEDICAL EDUCATION-APPROVED TEACHING
						  PROGRAMS 5250
POSTGRADUATE MEDICAL EDUCATION- NON-APPROVED TEACHING
						  PROGRAMS
5260 OTHER HEALTH PROFESSION
						  EDUCATION..........................................................................................................
5261 School of Medical
						  Technology..........................................................................................................
5262 School of X-ray
						  Technology..........................................................................................................
5263 School of Respiratory
						  Therapy..........................................................................................................
5264 Administrative Intern
						  Program..........................................................................................................
5265 Medical Records Librarian
						  Program..........................................................................................................
These accounts (5220-5260) are used to report the
						  revenue from the schools of nursing, postgraduate medical education,
						  paramedical education, and other educational activities.
(c) 5280 TRANSFERS FROM RESTRICTED FUNDS FOR
						EDUCATION EXPENSES
						..........................................................................................................
This account reflects the amounts of transfers from
						  restricted funds to the Operating Fund to match expenses incurred in the
						  current period by the Operating Fund for restricted fund educational
						  activities.
(d) 5320
						NON-PATIENT FOOD SALES
						..........................................................................................................
This account is used to report the revenue earned in
						  the hospital cafeteria for meals served to employees and others. Also included
						  is revenue from employees and others for meals when the hospital does not
						  operate a formal cafeteria.
(e) 5330 LAUNDRY AND LINEN SERVICES REVENUE
						..........................................................................................................
This account shall be used to report revenue earned by
						  providing laundry services to other organizations (both related and nonrelated)
						  and to employees and students housed on hospital property.
(f) 5350 SOCIAL WORK SERVICES
						REVENUE..........................................................................................................
This account shall be used to report revenue earned by
						  providing social work services to patients and others.
(g) 5360 HOUSING REVENUE
						..........................................................................................................
5361 Employee
						  Housing..........................................................................................................
5363 Student
						  Housing..........................................................................................................
This account is used to report revenue from room (or
						  cot) rentals provided for employees and students.
(h) 5440 PARKING
						REVENUE..........................................................................................................
Amounts received from visitors, employees and others in
						  payment for parking privileges shall be reported in this
						  account.
(i) 5450
						HOUSEKEEPING SERVICES REVENUE
						..........................................................................................................
This account shall be used to report revenue earned by
						  providing housekeeping services to other organizations (both related and
						  nonrelated).
(j) 5610
						TELEPHONE AND TELEGRAPH REVENUE
						..........................................................................................................
Amounts received from patients, employees and others in
						  payment of hospital telephone and telegraph services shall be reported in this
						  account.
(k) 5620 DATA
						PROCESSING SERVICES REVENUE
						..........................................................................................................
This account shall be used to report revenue earned by
						  providing data processing services to other organizations (both related and
						  nonrelated).
(l) 5690
						PURCHASING SERVICES REVENUE
						..........................................................................................................
This account shall be used to report revenue earned by
						  providing purchasing services to other organizations (both related and
						  nonrelated).
(m) 5710 SALE
						OF ABSTRACTS/MEDICAL RECORDS
						..........................................................................................................
This account shall be used to report revenue earned for
						  medical records transcript and abstract fees.
(n) 5760 DONATED COMMODITIES
						..........................................................................................................
Donated medicines, linen, office supplies and other
						  materials which would normally be purchased by a hospital shall be reported at
						  fair market value in this account. An offsetting amount is reported in an
						  appropriate inventory account or cost center.
(o) 5770 DONATED BLOOD
						..........................................................................................................
Donated blood is reported at fair market value in this
						  account. An offsetting amount is reported in the blood inventory account or
						  Whole Blood and Packed Red Cells cost center (account 7250).
(p) 5780 CASH DISCOUNTS ON PURCHASES
						..........................................................................................................
The amounts of cash discounts taken by the hospital on
						  purchases shall be reported in this account. Trade discounts, however, shall be
						  treated as reductions in the cost of items purchased.
(q) 5790 SALE OF SCRAP AND WASTE
						..........................................................................................................
This account shall be used to report the revenue from
						  the sale of scrap and waste.
(r) 5810
REBATES AND REFUNDS
This account shall be used to report the revenue from
						  rebates and refunds of expense.
(s) 5820 VENDING MACHINE COMMISSIONS
						..........................................................................................................
Commissions earned by the hospital from coin-operated
						  telephones and vending machines shall be reported in this
						  account.
(t) 5830 OTHER
						COMMISSIONS
						..........................................................................................................
Commissions earned by the hospital, other than
						  commissions from coin-operated telephones and vending machines shall be
						  reported in this account.
(u) 5840 TELEVISION/RADIO RENTALS
						..........................................................................................................
This account shall be used to report the revenue from
						  television and radio rentals, when the activity is
						  hospital-conducted.
(v) 5850
						NON-PATIENT ROOM RENTALS
						..........................................................................................................
This account is used to report revenue from room (or
						  cot) rentals charged to non-patients.
(w) 5860 MANAGEMENT SERVICES REVENUE
						..........................................................................................................
This account shall be used to report revenue earned by
						  providing management services to other organizations (both related and
						  nonrelated).
(x) 5870 OTHER
						OPERATING REVENUE
						..........................................................................................................
This account shall be used to report other operating
						  revenue not included elsewhere.
(y) 5880 TRANSFERS FROM RESTRICTED FUNDS FOR
						OTHER OPERATING EXPENSES
						..........................................................................................................
This account reflects the amounts of transfers from
						  restricted funds to the Operating Fund to match expenses incurred in the
						  current period by the Operating Fund for restricted fund activities other than
						  the transfers from restricted funds reported in account 5020 (Transfers from
						  Restricted Funds for Research Expenses) and account 5280 Transfers from
						  Restricted Funds for Education Expenses).