N.Y. Comp. Codes R. & Regs. Tit. 10 § 443.5 - Listing of accounts-income statement
[2300]
|
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) |
|
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) |
|
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 |
|
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 |
|
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 |
|
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 |
|
|
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 |
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.