N.Y. Comp. Codes R. & Regs. tit. 10 § 443.5

Current through Register Vol. 46, No. 50, December 11, 2024

Section 443.5 - Listing of accounts-income statement

[2300]

(a) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, Accounts 3620/6620 - Skilled Nursing Care Medicaid Certified in subdivision (b) paragraph (4) of this section has 1980 in parentheses. This means this cost center must be reported for the reporting period beginning in 1980 and thereafter. All other cost centers are required to be reported for reporting periods ending in 1979 and thereafter.

(b) DAILY HOSPITAL SERVICES [2310]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
(1) ACUTE CARE.
3010	6010	MEDICAL/SURGICAL ACUTE
3170	6170	PEDIATRIC ACUTE
3210	6210	PSYCHIATRIC ACUTE
3250	6250	OBSTETRICS ACUTE
3280	6280	DEFINITIVE OBSERVATION (1980)
3290	6290	OTHER ACUTE CARE
(2) INTENSIVE CARE.
3310	6310	MEDICAL/SURGICAL INTENSIVE CARE
3330	6330	CORONARY CARE
3331	6331	Myocardial Infarction
3332	6332	Pulmonary Care
3333	6333	Heart Transplant
3339	6339	Other Coronary Care
3350	6350	PEDIATRIC INTENSIVE CARE
3370	6370	NEONATAL INTENSIVE CARE
3380	6380	BURN CARE
3390	6390	PSYCHIATRIC INTENSIVE CARE
3410	6410	OTHER INTENSIVE CARE I
3420	6420	OTHER INTENSIVE CARE II (1980 Optional)
3430	6430	OTHER INTENSIVE CARE III (1980 Optional)
(3) NURSERY.
3510	6510	NEWBORN NURSERY
3520	6520	PREMATURE NURSERY
(4) SUB-ACUTE CARE
3610	6610	SKILLED NURSING CARE-MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)
3620	6620	SKILLED NURSING CARE-MEDICAID CERTIFIED (1980)
3630	6630	PSYCHIATRIC LONG-TERM CARE
3640	6640	TUBERCULOSIS LONG-TERM CARE (1980)
3650	6650	INTERMEDIATE CARE-MENTALLY RETARDED (1982)
3660	6660	INTERMEDIATE CARE-OTHER (1980)
3670	6670	RESIDENTIAL CARE
3680	6680	OTHER SUB-ACUTE CARE SERVICES
3680	6680	OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)
3690	6690	OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)

(c)AMBULATORY SERVICES [2320]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
3710	6710	EMERGENCY SERVICES
3711	6711	Emergency Room
3712	6712	Observation
3719	6719	Other Emergency Services
3720	6720	CLINIC SERVICES
3721	6721	Allergy Clinic
3722	6722	Cancer Clinic
3723	6723	Cardiology Clinic
3724	6724	Dental Clinic
3725	6725	Dermatology Clinic
3726	6726	Diabetic Clinic
3727	6727	Drug Abuse Clinic
3728	6728	Ear, Nose and Throat Clinic
3729	6729	Eye Clinic
3731	6731	General Medicine Clinic
3732	6732	Obstetrics/Gynecology Clinic
3733	6733	Orthopedic Clinic
3734	6734	Pediatric Clinic
3735	6735	Physical Medicine Clinic
3736	6736	Psychiatric Clinic
3737	6737	Surgery Clinic
3738	6738	Urology Clinic
3739	6739	Venereal Disease Clinic
3799	6799	Other Clinic Services
3810	6810	Home Program Dialysis Equipment-100% (1980)
3820	6820	Home Program Dialysis-Other (1980)
3830	6830	AMBULATORY SURGERY SERVICES
3840	6840	PSYCHIATRIC DAY AND NIGHT CARE SERVICES
3850	6850	AMBULANCE SERVICES
3860	6860	OTHER AMBULATORY SERVICES
3870	6870	FREE STANDING CLINIC
3880	6880	FREE STANDING CLINIC II (1980 Optional)
3890	6890	FREE STANDING CLINIC III (1980 Optional)
3910	6910	HOME HEALTH SERVICES-SKILLED NURSING CARE (1980)
3920	6920	HOME HEALTH SERVICES-MEDICAL SOCIAL SERVICES (1980)
3930	6930	HOME HEALTH SERVICES-HOME HEALTH AIDES (1980)
3990	6990	HOME HEALTH SERVICES-OTHER HOME HEALTH (1980)

(d)ANCILLARY SERVICES [2330]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
(1) LABOR AND DELIVERY SERVICES.
4010	7010	LABOR AND DELIVERY SERVICES
(2) SURGICAL SERVICES GROUP.
4040	7040	SURGERY SERVICES
4041	7041	General Surgery
4042	7042	Open Heart Surgery
4043	7043	Neurosurgery
4044	7044	Orthopedic Surgery
4045	7045	Kidney Transplant
4046	7046	Other Organ Transplants
4049	7049	Other Operating Room Services
4060	7060	RECOVERY SERVICES (1980)
4080	7080	ANESTHESIOLOGY
(3) MEDICAL SUPPLIES AND EQUIPMENT GROUP.
4110	7110	MEDICAL SUPPLIES SOLD
4130	7130	DURABLE MEDICAL EQUIPMENT-SOLD (1982)
4140	7140	DURABLE MEDICAL EQUIPMENT-LEASED / RENTED (1982)
(4) DRUGS SOLD.
4150	7150	DRUGS SOLD
(5) LABORATORY SERVICES GROUP.
4210	7210	LABORATORY SERVICES-CLINICAL
4211	7211	Chemistry
4212	7212	Hematology
4213	7213	Immunology (Serology)
4214	7214	Microbiology (Bacteriology)
4215	7215	Procurement and Dispatch
4216	7216	Urine and Feces
4219	7219	Other Clinical Laboratories
4230	7230	LABORATORY SERVICES-PATHOLOGICAL
4231	7231	Cytology
4232	7232	Histology
4233	7233	Autopsy
4239	7239	Other Pathological Laboratories
4250	7250	WHOLE BLOOD AND PACKED RED CELLS (1980)
4260	7260	BLOOD STORING AND PROCESSING
(6) ELECTROCARDIOGRAPHY.
4290	7290	ELECTROCARDIOGRAPHY
(7) CARDIAC CATHETERIZATION.
4310	7310	CARDIAC CATHETERIZATION LABORATORY
(8) RADIOLOGY SERVICES GROUP.
4320	7320	RADIOLOGY-DIAGNOSTIC
4321	7321	Angiocardiography
4322	7322	Ultrasonography
4329	7329	Radiology-Diagnostic-Other
4340	7340	CT SCANNER
4360	7360	RADIOLOGY-THERAPEUTIC
4380	7380	NUCLEAR MEDICINE
4381	7381	Nuclear Medicine-Diagnostic
4382	7382	Nuclear Medicine-Therapeutic
(9) RESPIRATORY THERAPY.
4420	7420	RESPIRATORY THERAPY
(10) PULMONARY FUNCTION.
4440	7440	PULMONARY FUNCTION TESTING
(11) NEUROLOGY-DIAGNOSTIC.
4460	7460	NEUROLOGY-DIAGNOSTIC
4461	7461	Electroencephalography
4462	7462	Electromyography
(12) THERAPY SERVICES GROUP
4510	7510	PHYSICAL THERAPY
4530	7530	OCCUPATIONAL THERAPY
4550	7550	SPEECH-LANGUAGE PATHOLOGY
4570	7570	RECREATIONAL THERAPY
4580	7580	AUDIOLOGY
4590	7590	OTHER PHYSICAL MEDICINE
4670	7670	PSYCHIATRIC/PSYCHOLOGICAL SERVICES
4671	7671	Individual Therapy
4672	7672	Group Therapy
4673	7673	Family Therapy
4674	7674	Biofeedback Training
4675	7675	Psychological Testing
4676	7676	Shock Therapy
4689	7689	Other Psychiatric/Psychological Services
(13) RENAL DIALYSIS.
4710	7710	RENAL DIALYSIS
4711	7711	Hemodialysis
4713	7713	Peritoneal Dialysis
4715	7715	Patient Dialysis Training
4719	7719	Other Dialysis
(14) ORGAN ACQUISITION AND OTHER.
4730	7730	KIDNEY ACQUISITION
4750	7750	OTHER ORGAN ACQUISITION
4910	7910	OTHER ANCILLARY SERVICES

(e) OTHER OPERATING REVENUE [2340]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
5020		TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH EXPENSES
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
5280		TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION EXPENSES
5320		NON-PATIENT FOOD SALES (1980)
5330		LAUNDRY AND LINEN SERVICES REVENUE
5350		SOCIAL SERVICES REVENUE
5360		HOUSING REVENUE
5361		Employee Housing
5363		Student Housing
5440		PARKING REVENUE
5450		HOUSEKEEPING SERVICES REVENUE
5610		TELEPHONE AND TELEGRAPH REVENUE
5620		DATA PROCESSING SERVICES REVENUE
5690		PURCHASING SERVICES REVENUE
5710		SALE OF ABSTRACTS/MEDICAL RECORDS
5760		DONATED COMMODITIES
5770		DONATED BLOOD
5780		CASH DISCOUNTS ON PURCHASES
5790		SALE OF SCRAP AND WASTE
5810		REBATES AND REFUNDS
5820		VENDING MACHINE COMMISSIONS
5830		OTHER COMMISSIONS
5840		TELEVISION/RADIO RENTALS
5850		NON-PATIENT ROOM RENTALS
5860		MANAGEMENT SERVICES REVENUE
5870		OTHER OPERATING REVENUE
5880		TRANSFERS FROM RESTRICTED FUNDS FOR OTHER OPERATING EXPENSES

(f)DEDUCTIONS FROM REVENUE [2350]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
5900		PROVISION FOR BAD DEBTS
5910		CONTRACTUAL ADJUSTMENTS - MEDICARE
5911		Contractual Adjustments-Medicare-Part A
5912		Contractual Adjustments-Medicare-Part B
5920		CONTRACTUAL ADJUSTMENTS - MEDICAID
5930		CONTRACTUAL ADJUSTMENTS - BLUE CROSS
5940		CONTRACTUAL ADJUSTMENTS-OTHER
5950		CHARITY / UNCOMPENSATED CARE- HILL BURTON (1980)
5960		CHARITY / UNCOMPENSATED CARE -OTHER (1980)
5970		RESTRICTED DONATIONS AND GRANTS FOR INDIGENT CARE (Credit Balance Sheet)
5980		ADMINISTRATIVE, COURTESY, AND POLICY DISCOUNTS AND ADJUSTMENTS
5990		OTHER DEDUCTIONS FROM REVENUE

(g)OTHER OPERATING EXPENSES [2360]

Account Number Revenue	Expense	Account Title / (Reporting Year Effective)
(1) RESEARCH EXPENSES.
	8010	RESEARCH
(2) EDUCATION EXPENSES.
	8220	NURSING EDUCATION
	8221	Registered Nurses
	8222	Licensed Vocational (Practical) Nurses
		POSTGRADUATE MEDICAL EDUCATION- PRIMARY CARE TEACHING PROGRAMS-APPROVED:
	8240	INTERNAL MEDICINE (1981)
	8250	FAMILY PRACTICE (1981)
	8260	PEDIATRICS (1981)
	8270	POSTGRADUATE MEDICAL EDUCATION - OTHER APPROVED TEACHING PROGRAM (1980)
	8280	POSTGRADUATE MEDICAL EDUCATION- NON-APPROVED TEACHING PROGRAMS (1980)
	8290	OTHER HEALTH PROFESSION EDUCATION (1980)
	8291	School of Medical Technology
	8292	School of X-ray Technology
	8293	School of Respiratory Therapy
	8294	Administrative Intern Program
	8295	Medical Records Librarian Program
(3) GENERAL SERVICES.
	8310	DIETARY SERVICES
	8320	NON-PATIENT FOOD SERVICE (1980)
	8330	LAUNDRY AND LINEN
	8350	SOCIAL WORK SERVICES (1980)
	8360	HOUSING
	8361	Employee Housing
	8362	Nonpaid Workers Housing
	8365	Student Housing
	8400	PLANT MAINTENANCE (1982)
	8410	PLANT OPERATIONS AND MAINTENANCE
	8410	PLANT OPERATION (1982)
	8411	Plant Operations
	8412	Plant Maintenance
	8413	Grounds
	8430	SECURITY
	8440	PARKING
	8450	HOUSEKEEPING
	8460	CENTRAL SERVICES AND SUPPLY (1980)
	8470	PHARMACY
(4) FISCAL SERVICES.
	8510	GENERAL ACCOUNTING
	8520	PATIENT ACCOUNTS, ADMITTING AND REGISTRATION
	8521	Patient Accounting
	8522	Credit and Collection
	8523	Cashiering
	8524	Inpatient Admitting
	8525	Emergency Room Registration
	8526	Clinic Registration
	8527	Referred Ambulatory Registration
	8528	Other Outpatient Registration
	8530	ADMITTING (1982)
	8540	REGISTRATION (1982)
	8541	Emergency Room Registration
	8542	Clinic Registration
	8543	Referred Ambulatory Registration
	8549	Other Outpatient Registration
(5) ADMINISTRATIVE SERVICES.
	8610	HOSPITAL ADMINISTRATION
	8611	Office of Hospital Administrator
	8612	Governing Board
	8613	Public Relations
	8614	Spiritual Care
	8615	Communications
	8616	Personnel
	8617	Management Engineering
	8618	Health Sciences Library
	8619	Auxiliary Groups
	8621	Data Processing
	8690	PURCHASING AND STORES
	8710	MEDICAL RECORDS
	8720	MEDICAL STAFF ADMINISTRATION
	8730	MEDICAL STAFF SERVICES
	8740	MEDICAL CARE REVIEW
	8741	PSRO
	8749	Other Medical Care Review
	8750	NURSING ADMINISTRATION
	8751	In-service Education-Nursing
	8759	Nursing Administration-Other
	8760	MEDICAL PHOTOGRAPHY AND ILLUSTRATION
	8780	FUND RAISING
(6) UNASSIGNED EXPENSE
	8810	DEPRECIATION AND AMORTIZATION
	8811	Land Improvements
	8812	Buildings and Improvements
	8813	Leasehold Improvements
	8814	Fixed Equipment
		Intangibles
	8815	LEASES AND RENTALS (MANDATORY REPORTING)(1980)
	8816	Land
	8817	Buildings and Improvements
	8818	Fixed Equipment
	8820	DEPRECIATION AND AMORTIZATION-MOVABLE EQUIPMENT (1980)
	8825	LEASES AND RENTALS-MOVABLE EQUIPMENT MANDATORY REPORTING) (1980)
	8830	EMPLOYEE BENEFITS-NON-PAYROLL RELATED (1980)
	8840	INSURANCE-HOSPITAL AND PROFESSIONAL MALPRACTICE
	8850	INSURANCE-OTHER
	8860	LICENSES AND TAXES (OTHER THAN INCOME TAXES)
	8870	INTEREST-SHORT-TERM
	8880	INTEREST-LONG-TERM
(7) HOLDING ACCOUNTS.
	8991	CENTRAL PATIENT TRANSPORTATION
	8992	NURSING FLOAT PERSONNEL
	8993	EMPLOYEE BENEFITS-PAYROLL RELATED

(h) NON-OPERATING REVENUE AND EXPENSE [2370]

Account Number
Revenue	Expense	Account Title / (Reporting Year Effective)
9010		GAINS OR LOSSES ON SALE OF HOSPITAL PROPERTY
9020		UNRESTRICTED CONTRIBUTIONS
9030		DONATED SERVICES
9040		INCOME, GAINS, AND LOSSES FROM UNRESTRICTED INVESTMENTS
9041		Unrealized Gains and Losses on Marketable Securities
9050		UNRESTRICTED INCOME FROM ENDOWMENT FUNDS
9051		Unrealized Gains and Losses on Marketable Securities
9060		UNRESTRICTED INCOME FROM OTHER RESTRICTED FUNDS
9061		Unrealized Gains and Losses on Marketable Securities
9070		TERM ENDOWMENT FUNDS BECOMING UNRESTRICTED
9080		TRANSFERS FROM RESTRICTED FUNDS FOR NONOPERATING EXPENSE
9110		DOCTORS' PRIVATE OFFICE RENTAL REVENUE
9120		OFFICE AND OTHER RENTAL REVENUE
9130		RETAIL OPERATIONS REVENUE
9150		OTHER NONOPERATING REVENUE
	9210	DOCTORS' OFFICE OFFICE RENTAL EXPENSE
	9220	OFFICE AND OTHER RENTAL EXPENSE
	9230	RETAIL OPERATIONS EXPENSE
	9240	MAINTENANCE OF NON-PAID WORKERS (1981)
	9250	OTHER NONOPERATING EXPENSE
	9410	PROVISION FOR INCOME TAXES
	9411	Federal-Current
	9412	Federal-Deferred
	9413	State-Current
	9414	State-Deferred
	9415	Local-Current
	9416	Local-Deferred
	9500	EXTRAORDINARY ITEMS

N.Y. Comp. Codes R. & Regs. Tit. 10 § 443.5