N.Y. Comp. Codes R. & Regs. Tit. 10§ 440.2 - Purpose
(a) The purpose of
this Article is to provide a common standard of measure and communication
through the use of uniform:
(1) reporting
principles;
(2) classification
system which identifies cost by functional cost center by the nature of costs
incurred, and revenues by revenue center by patient classification;
and
(3) statistical and service
data definitions.
(b)
This Article presents the definitions, principles, statistics, and listing of
accounts to be employed for reporting and reimbursement purposes. This Article
has been developed to provide the data base necessary to support reimbursement
regulations.
Notes
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