Part 441 - Definitions

  1. § 441.1 - General
  2. § 441.2 - Abandonment
  3. § 441.3 - Accelerated payments
  4. § 441.4 - Account
  5. § 441.5 - Accountability
  6. § 441.6 - Accounting control
  7. § 441.7 - Accounting policy
  8. § 441.8 - Accrual
  9. § 441.9 - Accrual reporting
  10. § 441.10 - Accrue
  11. § 441.11 - Accrued depreciation
  12. § 441.12 - Accrued expense
  13. § 441.13 - Accrued liability
  14. § 441.14 - Accrued revenue
  15. § 441.15 - Accumulated depreciation
  16. § 441.16 - Active medical staff
  17. § 441.17 - Actuarial basis
  18. § 441.18 - Acute care
  19. § 441.19 - Addition
  20. § 441.20 - Additional (paid-in) capital
  21. § 441.21 - Admission
  22. § 441.22 - Adult beds
  23. § 441.23 - Advance
  24. § 441.24 - Affiliate
  25. § 441.25 - Age
  26. § 441.26 - Aicpa
  27. § 441.27 - Alcohol and drug unit
  28. § 441.28 - Ambulance calls
  29. § 441.29 - Ambulatory care
  30. § 441.30 - Ambulatory services
  31. § 441.31 - Amortization
  32. § 441.32 - Ancillary services
  33. § 441.33 - Asset
  34. § 441.34 - Audit
  35. § 441.35 - Available beds
  36. § 441.36 - Average daily inpatient census
  37. § 441.37 - Average length of stay
  38. § 441.38 - Average life
  39. § 441.39 - Bad debt
  40. § 441.40 - Balance
  41. § 441.41 - Balance sheet
  42. § 441.42 - Bassinets
  43. § 441.43 - Bed complement (beds available)
  44. § 441.44 - Betterment
  45. § 441.45 - Blood bank transfusions
  46. § 441.46 - Board-designated assets
  47. § 441.47 - Boarder baby
  48. § 441.48 - Bond
  49. § 441.49 - Bond discount
  50. § 441.50 - Bond premium
  51. § 441.51 - Book inventory
  52. § 441.52 - Book of original entry
  53. § 441.53 - Book value
  54. § 441.54 - Burn center
  55. § 441.55 - Capital asset
  56. § 441.56 - Capital expenditure
  57. § 441.57 - Capital lease
  58. § 441.58 - Capitalize
  59. § 441.59 - Certificate of deposit
  60. § 441.60 - Certified bed capacity
  61. § 441.61 - Certified bed days available
  62. § 441.62 - Chain organization
  63. § 441.63 - Chart of accounts
  64. § 441.64 - Clearing account
  65. § 441.65 - Clinic outpatient
  66. § 441.66 - Comprehensive inpatient rehabilitation service
  67. § 441.67 - Consistency
  68. § 441.68 - Contract service
  69. § 441.69 - Contractual adjustment
  70. § 441.70 - Contributed capital
  71. § 441.71 - Contributed services
  72. § 441.72 - Control
  73. § 441.73 - Cost
  74. § 441.74 - Cost center
  75. § 441.75 - Critical care units
  76. § 441.76 - Critical care units (type i)
  77. § 441.77 - Critical care units (type ii)
  78. § 441.78 - Current assets
  79. § 441.79 - Current liability
  80. § 441.80 - Daily hospital services
  81. § 441.81 - Daily inpatient census
  82. § 441.82 - Date of acquisition
  83. § 441.83 - Date of change in certified bed capacity-decrease
  84. § 441.84 - Date of change in certified bed capacity-increase
  85. § 441.85 - Deductible
  86. § 441.86 - Deductions from revenue
  87. § 441.87 - Deferral (or deferment)
  88. § 441.88 - Deferred charge
  89. § 441.89 - Deferred credit
  90. § 441.90 - Depreciable cost
  91. § 441.91 - Depreciation
  92. § 441.92 - Depreciation fund
  93. § 441.93 - Direct expense
  94. § 441.94 - Direct assignment of cost
  95. § 441.95 - Discharge
  96. § 441.96 - Discount earned
  97. § 441.97 - Discrete unit
  98. § 441.98 - Distribution
  99. § 441.99 - Donated commodities
  100. § 441.100 - Donated services
  101. § 441.101 - Due from other funds
  102. § 441.102 - Due to other funds
  103. § 441.103 - Earned
  104. § 441.104 - Emergency outpatient
  105. § 441.105 - Emergency service category 4-basic emergency services
  106. § 441.106 - Emergency services category 3-general emergency services
  107. § 441.107 - Emergency services category 2-major emergency hospital
  108. § 441.108 - Emergency services category 1-comprehensive emergency medical services
  109. § 441.109 - Empirical
  110. § 441.110 - Employee
  111. § 441.111 - Employee benefit
  112. § 441.112 - Encounter
  113. § 441.113 - Endowment funds
  114. § 441.114 - Equity
  115. § 441.115 - Equity ownership
  116. § 441.116 - Error
  117. § 441.117 - Estimated useful life
  118. § 441.118 - Expenditure
  119. § 441.119 - Expense
  120. § 441.120 - Expense center
  121. § 441.121 - Expired cost
  122. § 441.122 - Extraordinary expense
  123. § 441.123 - Facility
  124. § 441.124 - Fair market value
  125. § 441.125 - Fasb
  126. § 441.126 - Fellow
  127. § 441.127 - Fidelity bond
  128. § 441.128 - Fiduciary
  129. § 441.129 - Financial accounting standards board (fasb)
  130. § 441.130 - Financial statements
  131. § 441.131 - Financially indigent patient
  132. § 441.132 - Fixed assets
  133. § 441.133 - Fixed capital
  134. § 441.134 - Fixed cost (or expense)
  135. § 441.135 - Fringe benefit
  136. § 441.136 - Full-time equivalent employees (fte)
  137. § 441.137 - Function
  138. § 441.138 - Functional reporting
  139. § 441.139 - Fund
  140. § 441.140 - Fund accounting
  141. § 441.141 - Fund asset
  142. § 441.142 - Fund balance
  143. § 441.143 - Fund balance sheet
  144. § 441.144 - Fund liability
  145. § 441.145 - Funded debt
  146. § 441.146 - Funded depreciation
  147. § 441.147 - Funded reserve
  148. § 441.148 - Funds held in trust by others
  149. § 441.149 - Gaap
  150. § 441.150 - Gain or loss
  151. § 441.151 - General fund
  152. § 441.152 - General journal
  153. § 441.153 - General ledger
  154. § 441.154 - Generally accepted
  155. § 441.155 - Gift
  156. § 441.156 - Goodwill
  157. § 441.157 - Governing board
  158. § 441.158 - Gross
  159. § 441.159 - Gross charges (gross revenue)
  160. § 441.160 - Gross square feet
  161. § 441.161 - Health facility
  162. § 441.162 - Health-related beds
  163. § 441.163 - Health-related care
  164. § 441.164 - Historical cost
  165. § 441.165 - Holding account
  166. § 441.166 - Home office
  167. § 441.167 - Hospital
  168. § 441.168 - Hospital-based physician
  169. § 441.169 - Hospital boarder
  170. § 441.170 - Hospital patient
  171. § 441.171 - Imprest fund
  172. § 441.172 - Improvement
  173. § 441.173 - Income realization
  174. § 441.174 - Income statement
  175. § 441.175 - Indirect liability
  176. § 441.176 - Inpatient
  177. § 441.177 - Inpatient admission
  178. § 441.178 - Intangible asset
  179. § 441.179 - Intensive care
  180. § 441.180 - Interfund transfer
  181. § 441.181 - Intern
  182. § 441.182 - Internal control
  183. § 441.183 - Inventory control
  184. § 441.184 - Inventory valuation
  185. § 441.185 - Invested capital
  186. § 441.186 - Investor-owned (proprietary) hospital
  187. § 441.187 - Invoice
  188. § 441.188 - Invoice cost
  189. § 441.189 - Irrevocable trust
  190. § 441.190 - Lease
  191. § 441.191 - Leasehold
  192. § 441.192 - Liability
  193. § 441.193 - License
  194. § 441.194 - Listing of accounts
  195. § 441.195 - Live births
  196. § 441.196 - Living trust funds
  197. § 441.197 - Maintenance
  198. § 441.198 - Materiality
  199. § 441.199 - Medicaid (title xix)
  200. § 441.200 - Medical record
  201. § 441.201 - Medical services
  202. § 441.202 - Medical staff classification-associate
  203. § 441.203 - Medical staff classification-attending
  204. § 441.204 - Medical staff classification-consulting
  205. § 441.205 - Medical staff classification-courtesy
  206. § 441.206 - Medical staff classification-house staff (paid staff)
  207. § 441.207 - Medicare
  208. § 441.208 - Mentally disordered patient
  209. § 441.209 - Modernization
  210. § 441.210 - Neonatal intensive care unit
  211. § 441.211 - Net
  212. § 441.212 - Net square feet
  213. § 441.213 - Net worth
  214. § 441.214 - Newborn
  215. § 441.215 - Nine-c (ix-c) corporation
  216. § 441.216 - Nonoperating expense
  217. § 441.217 - Nonoperating revenue
  218. § 441.218 - Nonprofit corporation
  219. § 441.219 - Non-revenue-producing cost centers
  220. § 441.220 - Nonroutine maintenance and repairs
  221. § 441.221 - Not-for-profit
  222. § 441.222 - Nursing services
  223. § 441.223 - Obsolescence
  224. § 441.224 - Occasion of service
  225. § 441.225 - On-call pay (standby)
  226. § 441.226 - Operating expenses
  227. § 441.227 - Operating fund
  228. § 441.228 - Operating income (or profit)
  229. § 441.229 - Operating lease
  230. § 441.230 - Operating revenue
  231. § 441.231 - Organization cost (or expense)
  232. § 441.232 - Original cost
  233. § 441.233 - Other operating revenue
  234. § 441.234 - Outpatient
  235. § 441.235 - Outstanding
  236. § 441.236 - Overhead
  237. § 441.237 - Owner's equity
  238. § 441.238 - Ownership
  239. § 441.239 - Oxygen therapy minutes
  240. § 441.240 - Paid-in capital
  241. § 441.241 - Paid staff
  242. § 441.242 - Parent company
  243. § 441.243 - Part a and part b services
  244. § 441.244 - Patient care services revenue
  245. § 441.245 - Patient day
  246. § 441.246 - Payor
  247. § 441.247 - Payroll
  248. § 441.248 - Payroll distribution
  249. § 441.249 - Payroll records
  250. § 441.250 - Pediatric patient
  251. § 441.251 - Periodic interim payment (pip)
  252. § 441.252 - Perpetual inventory
  253. § 441.253 - Personal property
  254. § 441.254 - Physical inventory
  255. § 441.255 - Physical life
  256. § 441.256 - Physician
  257. § 441.257 - Physician, attending
  258. § 441.258 - Physician, teaching
  259. § 441.259 - Plant
  260. § 441.260 - Plant replacement and expansion funds
  261. § 441.261 - Pooled investments
  262. § 441.262 - Premature infant
  263. § 441.263 - Premature nursery
  264. § 441.264 - Prepaid expense
  265. § 441.265 - Prepay
  266. § 441.266 - Present value
  267. § 441.267 - Prior-period adjustment
  268. § 441.268 - Procedure
  269. § 441.269 - Professional component
  270. § 441.270 - Program
  271. § 441.271 - Provider
  272. § 441.272 - Psychiatric day care
  273. § 441.273 - Psychiatric inpatient service
  274. § 441.274 - Psychiatric night care
  275. § 441.275 - Radiology diagnostic films
  276. § 441.276 - Real estate (or property)
  277. § 441.277 - Reclassification
  278. § 441.278 - Record
  279. § 441.279 - Referred ambulatory
  280. § 441.280 - Rehabilitation beds
  281. § 441.281 - Religious corporation
  282. § 441.282 - Reporting manual
  283. § 441.283 - Reporting period
  284. § 441.284 - Reporting principles
  285. § 441.285 - Referred outpatient
  286. § 441.286 - Refund
  287. § 441.287 - Registration
  288. § 441.288 - Relative value unit
  289. § 441.289 - Remuneration
  290. § 441.290 - Repair
  291. § 441.291 - Replacement
  292. § 441.292 - Replacement cost
  293. § 441.293 - Reserve
  294. § 441.294 - Resident
  295. § 441.295 - Responsibility
  296. § 441.296 - Responsibility accounting
  297. § 441.297 - Restricted funds
  298. § 441.298 - Retained earnings (or income)
  299. § 441.299 - Retirement
  300. § 441.300 - Retirement of indebtedness funds
  301. § 441.301 - Revenue
  302. § 441.302 - Revenue center
  303. § 441.303 - Revenue-producing cost centers
  304. § 441.304 - Routine
  305. § 441.305 - Salvage value
  306. § 441.306 - Self-responsible (self-pay) patient
  307. § 441.307 - Self-insurance
  308. § 441.308 - Share of pooled investments
  309. § 441.309 - Sinking fund
  310. § 441.310 - Services
  311. § 441.311 - Specific purpose funds
  312. § 441.312 - Specimen
  313. § 441.313 - Standard unit of measure
  314. § 441.314 - Standby pay (on-call)
  315. § 441.315 - Stepdown method
  316. § 441.316 - Straight-line method of depreciation
  317. § 441.317 - Sub-acute care services
  318. § 441.318 - Subsidiary ledger
  319. § 441.319 - Tangible assets
  320. § 441.320 - Teaching program (approved)
  321. § 441.321 - Teaching program (nonapproved)
  322. § 441.322 - Term endowment funds
  323. § 441.323 - Tests
  324. § 441.324 - Third-party payor
  325. § 441.325 - Trade discount
  326. § 441.326 - Transaction
  327. § 441.327 - Treasury stock
  328. § 441.328 - Treatment
  329. § 441.329 - Triage
  330. § 441.330 - Trial balance
  331. § 441.331 - Trust
  332. § 441.332 - Trust fund
  333. § 441.333 - Tuberculosis beds
  334. § 441.334 - Unit of service
  335. § 441.335 - Unrealized revenue
  336. § 441.336 - Unrestricted funds
  337. § 441.337 - Useful life
  338. § 441.338 - Vested interest
  339. § 441.339 - Visit
  340. § 441.340 - Wing
  341. § 441.341 - Zero level accounts

Notes

Statutory authority: Public Health Law, §2803-b

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.