N.Y. Comp. Codes R. & Regs. Tit. 10 § 446.5 - Recommended cost allocation bases-listing

(a) Cost allocation utilizes statistics to make the distribution of the costs of nonrevenue producing cost centers to each other and to revenue producing cost centers. The purpose of cost allocation is to determine the total or full costs of operating the revenue producing centers of the hospital.

(b) The recommended statistical bases for cost allocation are listed below for each cost center. It is advisable to develop a written procedure for the collection of these statistical data to meet the reporting requirements. The definitions and sources of the recommended statistics for cost allocations are provided in section 446.6 of this Part. Functional Cost Center Account Basis of Allocation Number Medicaid Medicare (1) DAILY HOSPITAL SERVICES (i) Acute Care: Medical/Surgical 6010 None None Pediatric 6170 None None Psychiatric 6210 None None Obstetrics 6250 None None Definitive Observation 6280 None None Other Acute Care 6290 None None (ii) Intensive Care Services: Medical/Surgical 6310 None None Coronary 6330 None None Pediatric 6350 None None Neo-Natal 6370 None None Burn 6380 None None Psychiatric 6390 None None Other Intensive Care I 6410 None None Other Intensive Care II 6420 None None Other Intensive Care III 6430 None None (iii) Nursery Services: Newborn Nursery 6510 None None Premature Nursery 6520 None None (iv) Sub-Acute Care Services: Skilled Nursing Care-- Medicare/Medicaid Certified 6610 None None Medicaid Certified 6620 None None Psychiatric Long-Term Care 6630 None None Tuberculosis Long-Term Care 6640 None None Intermediate Care-- Mentally Retarded 6650 None None Other 6660 None None Residential Care 6670 None None Other Sub-Acute Care 6680 None None Other Sub-Acute Care Hospital 6680 None None Services Other Sub-Acute Care 6690 None None Non-Hospital Services (2) AMBULATORY SERVICES Emergency Services 6710 None None Clinic Services 6720 None None Home Program Dialysis: Equipment--100% 6810 None None Equipment-Other 6820 None None Ambulatory Surgery 6830 None None Psychiatric Day/Night 6840 None None Ambulance Services 6850 None None Other Ambulatory Services 6860 None None Free Standing Clinic: Free Standing Clinic I 6870 None None Free Standing Clinic II 6880 None None Free Standing Clinic III 6890 None None Home Health Services: Skilled Nursing Care 6910 None None Medical Social Services 6920 None None Home Health Aides 6930 None None Other Home Health 6990 None None (3) ANCILLARY SERVICES (i) Labor and Delivery Services: Labor and Delivery 7010 No. of Ratio of Procedures Cost to Charges Applied to Charges (RCCAC) (ii) Surgical Services Group: Surgery Services 7040 No. of Surgery RCCAC Minutes Recovery Services 7060 No. of RCCAC Recovery Minutes Anesthesiology 7080 No. of RCCAC Anesthesia Minutes (iii) Medical Supplies and Equipment Group: Medical Supplies Sold 7110 Dept. Charges RCCAC Durable Medical Equipment-- Sold 7130 Dept. Charges RCCAC Leased/Rented 7140 Dept. Charges RCCAC (iv) Drugs Sold: Drugs Sold 7150 Dept. Charges RCCAC (v) Laboratory Services Group: Laboratory Services: Clinical Services 7210 C.A.P. RCCAC Workload Pathological Services 7230 C.A.P. RCCAC Workload Whole Blood & Packed Red Cells 7250 C.A.P. RCCAC Workload Blood Storing & Processing 7260 C.A.P. RCCAC Workload (vi) Electrocardiology: Electrocardiology 7290 C.A.P. RCCAC Workload (vii) Cardiac Catherization: Cardiac Catherization Lab 7310 Dept. Charges RCCAC (viii) Radiology Services Group: Radiology-Diagnostic 7320 California RCCAC R.V.U. CT Scanner 7340 No. of RCCAC Procedures Radiology-Therapeutic 7360 California RCCAC R.V.U. Nuclear Medicine 7380 California RCCAC R.V.U. (ix) Respiratory Therapy: Respiratory Therapy 7420 Dept. Charges RCCAC (x) Pulmonary Function: Pulmonary Function Testing 7440 California RCCAC R.V.U. (xi) Neurology-Diagnostic: Neurology-Diagnostic 7460 California RCCAC R.V.U. (xii) Therapy Services Group: Physical Therapy 7510 Dept. Charges RCCAC Occupational Therapy 7530 Dept. Charges RCCAC Speech/Language Pathology 7550 Dept. Charges RCCAC Recreational Therapy 7570 Assigned Time RCCAC Audiology 7580 Dept. Charges ROCAC Other Physical Medicine 7590 No. Of RCCAC Treatments Psychiatric/Psychological 7670 Dept. Charges RCCAC (xiii) Renal Dialysis: Renal Dialysis 7710 No. of RCCAC Treatments (xiv) Organ Acquisition and Other: Kidney Acquisition 7730 None RCCAC Other Organs Acquired 7750 None RCCAC Other Ancillary Services 7910 Specify RCCAC (4) OTHER OPERATING EXPENSES (i) Research Expenses: Research 8010 None None (ii) Education Expenses: Nursing Education 8220 Assigned Time Assigned of Nursing Time of Students Nursing Students Post Graduate Medical Education Primary Care Teaching Programs Approved--Internal Medicine 8240 Assigned Time To be Dete- of Students rmined Approved--Family Practice 8250 Assigned Time To be Dete- of Students rmined Approved--Pediatrics 8260 Assigned Time To be Dete- of Students rmined Post Graduate Medical 8270 Assigned Time Assigned Education Other Approved of Students Time of Teaching Program Students Post Graduate Medical 8280 Assigned Time None Education Non-Approved of Students Teaching Program Other Health Professional 8290 Assigned Time None Education of Students (iii) General Services: Dietary Services 8310 Patient Meals Meals Served Served Non-Patient Food Service 8320 Adjusted F.T.E. F.T.E. Employees Employees Laundry and Linen 8330 Pounds Pounds of Distributed Laundry Social Work Services 8350 Time Spent Daily Hospital and Ambu- latory Services Gross Patient Revenue Housing 8360 Rooms Occupied Number by Housed Department Plant Operations and 8410 Net Square Square Feet Maintenance Feet Plant Maintenance 8400 Net Square Square Feet Feet Maintained Plant Operation 8410 Net Square Square Feet Feet Security 8430 Net Square Square Feet Feet Parking 8440 Net Square Square Feet Feet Housekeeping 8450 Assigned Time Hours of Service Central Services and Supplies 8460 Central Central Services Services Costed Costed R- Requisitions equisiti- and Cost of ons and Sales Cost of Sales Pharmacy 8470 Pharmacy Pharmacy Costed Costed R- Requisitions equisiti- and Cost of ons and Sales Cost of Sales (iv) Fiscal Services: General Accounting 8510 Accumulated Direct Cost Cost Patient Accounts, Admitting 8520 Accumulated Gross and Registration Cost Patient Charges Admitting 8530 Accumulated To be Dete- Cost rmined Registration 8540 Accumulated To be Dete- Cost rmined (v) Administrative Services: Hospital Administration 8610 Accumulated Direct Cost Cost Purchasing and Stores 8690 Direct Cost of Direct Cost Supplies of Expensed Supplies Expensed Medical Records 8710 Hours of Gross Service Patient Charges Medical Staff Administration 8720 Percent of Direct Cost Effort Medical Staff Services 8730 Professional None Component by Cost Center Medical Care Review 8740 Number of None Inpatient Discharges (exclude Newborn) Nursing Administration 8750 Hours of Total Assigned Direct Time Nursing Service Medical Photography and 8760 Time Spent Direct Cost Illustration Fund Raising 8780 None None (vi) Unassigned Expenses: Depreciation and 8810 Dollars of Square Feet Amortization--Fixed Assets Depreciation Leases and Rentals-- 8815 Dollars of Square Feet Lease/Rent Fixed Assets Depreciation and 8820 Dollars of Square Feet Amortization--Movable Depreciation or Dollar Equipment Value Leases and Rentals-- Movable 8823 Dollars of Square Feet Equipment Lease/Rent or Dollar Value Employee 8830 F.T.E. F.T.E. Benefits--Non-Payroll-Related Employees Employees Insurance--Hospital and Professional Malpractice 8840 Accumulated None Cost Insurance--Other 8850 Accumulated None Cost Licenses and Taxes (Other than 8860 Accumulated None Income Taxes) Cost Interest--Short-Term 8870 Accumulated None Cost Interest--Long-Term 8880 Dollars of None Interest

Notes

N.Y. Comp. Codes R. & Regs. Tit. 10 § 446.5