N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.217 - Nonoperating revenue
The revenue of a hospital which is not directly related to patient care, related patient services, or the sale of related goods. For example, nonoperating revenue includes unrestricted gifts, unrestricted income from endowment funds, gain on sale of hospital properties, and retail operation revenue.
Notes
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