N.Y. Comp. Codes R. & Regs. tit. 10 § 443.3
Current through Register Vol. 46, No. 50, December 11, 2024
Section 443.3 - Numerical coding system[ 2100 ]
(a) General. (1) The numerical coding system in the Listing of Accounts is based on the use of a six-digit numbering system. Account numbers include four digits to the left of a decimal point which identify primary account classifications, and two digits to the right which identify secondary account classifications.(2) The numerical coding system also provides, for daily hospital and ancillary service revenue accounts only, that positions seven and eight can be used for designating the program in which the patient is being served as defined by the second and third digits of the daily hospital and ambulatory services numbers.(3) The first digit of an account designates the financial statement classification of the account: (2) --Liabilities, Equity, and Capital or Fund Balances(3) --Daily Hospital and Ambulatory Services Revenue(4) --Ancillary Services Revenue(5) --Other Operating Revenue and Deductions from Revenue(6) --Daily Hospital and Ambulatory Services Expenses(7) --Ancillary Services Expenses(8) --Research Expenses: Education Expenses; General Services Expenses; Fiscal Service Expenses; Administrative Services Expenses; Medical Care Administration Expenses; Other Operating Expenses(9) --Non-Operating Revenue and Expenses(4) The second, third and fourth digits of the daily hospital services, ambulatory services and ancillary services centers are the same for revenue and expense. Image
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(c) BALANCE SHEET ACCOUNTS [ 2110 ] The balance sheet coding uses only the first four digits appearing to the left of the decimal point. The two digits to the right of the decimal point are available for the optional use of the hospital.(d) DAILY HOSPITAL AND AMBULATORY SERVICES [ 2120 ] The daily hospital and ambulatory services revenue allows the use of six digits--four to the left of the decimal and two to the right of the decimal. The digits to the left of the decimal represent the functional area serving the patient; the first digit to the right of the decimal represents the classification of service category of the patient service which the patient received and the second digit represents the primary payor for services rendered (Medicare--Part A, Blue Cross, Self Pay, etc.).(e) ANCILLARY SERVICES REVENUE [ 2130 ] The ancillary services revenue allows the use of eight digits--four to the left of the decimal point and four to the right. The digits to the left of the decimal represent the ancillary service area rendering service; the first digit to the right of the decimal represents the classification of service category of the patient service which the patient received, and the second digit represents the primary payor for services rendered (Medicare--Part A, Blue Cross, Self Pay, etc.). The third and fourth digits to the right of the decimal point may be used to designate the program in which the patient is being served as defined by the second and third digits of the daily hospital and ambulatory services cost centers.(f) OPERATING EXPENSE [ 2140 ] The expense coding uses six digits--four to the left of the decimal and two to the right. The digits to the left of the decimal represent the cost center incurring the expense. The digits to the right of the decimal represent the natural classification of expense. See Chapter III, sections 3300-3390 for explanation of digits representing the natural classification of expense.(g) NON-OPERATING REVENUE AND EXPENSE [ 2150 ] Non-Operating revenue and expense consist of amounts not directly related to patient care, related patient services or the revenue and expense of related goods. The non-operating revenue and expenses, coding uses the four digits appearing to the left of the decimal point. The digits to the right of the decimal are available for the optional use of the hospital.N.Y. Comp. Codes R. & Regs. Tit. 10 § 443.3