N.Y. Comp. Codes R. & Regs. Tit. 10 § 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:
(1) --Assets
(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
Image
Image
(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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.