N.Y. Comp. Codes R. & Regs. tit. 10, ch. V, subch. A, art. 9, pt. 451 - Definitions

  1. § 451.0 - General
  2. § 451.1 - Accelerated depreciation
  3. § 451.2 - Accommodation fee
  4. § 451.3 - Accounting
  5. § 451.4 - Account control
  6. § 451.5 - Accounting manual
  7. § 451.6 - Accounting period
  8. § 451.7 - Accounting policy
  9. § 451.8 - Accrual basis
  10. § 451.9 - Accumulated income (or earnings or profit)
  11. § 451.10 - Activity
  12. § 451.11 - Actual cost
  13. § 451.12 - Actual time method
  14. § 451.13 - Actuarial basis
  15. § 451.14 - Additional (paid-in) capital
  16. § 451.15 - Adjusting (journal) entry
  17. § 451.16 - Administrative accounting
  18. § 451.17 - Administrative expense
  19. § 451.18 - Advance
  20. § 451.19 - Age
  21. § 451.20 - Aicpa
  22. § 451.21 - Allocate
  23. § 451.22 - Allowance
  24. § 451.23 - Allowable costs
  25. § 451.24 - Amortization
  26. § 451.25 - Apportionment
  27. § 451.26 - Appreciation
  28. § 451.27 - Article 28-a facility
  29. § 451.28 - Assets
  30. § 451.29 - Audit
  31. § 451.30 - Available beds
  32. § 451.31 - Average daily inpatient census
  33. § 451.32 - Average length of stay
  34. § 451.33 - Average life
  35. § 451.34 - Bad debts
  36. § 451.35 - Balance
  37. § 451.36 - Balance sheet
  38. § 451.37 - Bed turnover rate
  39. § 451.38 - Benefit
  40. § 451.39 - Betterment
  41. § 451.40 - Board-designated funds
  42. § 451.41 - Bond
  43. § 451.42 - Book inventory
  44. § 451.43 - Book of original entry
  45. § 451.44 - Book value (or cost)
  46. § 451.45 - Calendar year
  47. § 451.46 - Capital expenditures
  48. § 451.47 - Capitalization
  49. § 451.48 - Cash basis
  50. § 451.49 - Certificate of deposit
  51. § 451.50 - Chain organization
  52. § 451.51 - Change of ownership
  53. § 451.52 - Charity allowances
  54. § 451.53 - Chart of accounts
  55. § 451.54 - Classification of accounts
  56. § 451.55 - Clearing account
  57. § 451.56 - Common ownership
  58. § 451.57 - Consistency
  59. § 451.58 - Consultant
  60. § 451.59 - Contractor
  61. § 451.60 - Contractual adjustment
  62. § 451.61 - Contributed capital
  63. § 451.62 - Contributed services
  64. § 451.63 - Control
  65. § 451.64 - Control (or controlling) account
  66. § 451.65 - Cost
  67. § 451.66 - Cost allocation
  68. § 451.67 - Cost centers
  69. § 451.68 - Cost-finding
  70. § 451.69 - Courtesy allowances
  71. § 451.70 - Current assets
  72. § 451.71 - Current liability
  73. § 451.72 - Daily inpatient census
  74. § 451.73 - Date of acquisition
  75. § 451.74 - Deductible
  76. § 451.75 - Deferral (or deferment)
  77. § 451.76 - Deferred charges
  78. § 451.77 - Definition
  79. § 451.78 - Depreciation
  80. § 451.79 - Department
  81. § 451.80 - Development period
  82. § 451.81 - Direct cost
  83. § 451.82 - Direct expense
  84. § 451.83 - Discount earned
  85. § 451.84 - Distribution
  86. § 451.85 - Donated services
  87. § 451.86 - Donated supplies
  88. § 451.87 - Earned
  89. § 451.88 - Employee benefit
  90. § 451.89 - Encumbrance (governmental accounting)
  91. § 451.90 - Endowment fund
  92. § 451.91 - Enterprise
  93. § 451.92 - Equity
  94. § 451.93 - Equity ownership
  95. § 451.94 - Examination
  96. § 451.95 - Exception
  97. § 451.96 - Exhibit
  98. § 451.97 - Expected life
  99. § 451.98 - Expenditure
  100. § 451.99 - Expense
  101. § 451.100 - Expense center
  102. § 451.101 - Expired cost
  103. § 451.102 - External audit
  104. § 451.103 - Extraordinary depreciation
  105. § 451.104 - Facility
  106. § 451.105 - Fair market value
  107. § 451.106 - Fidelity bond
  108. § 451.107 - Fiduciary
  109. § 451.108 - Financial accounting
  110. § 451.109 - Financial accounting standards board (fasb)
  111. § 451.110 - Financial statement
  112. § 451.111 - Fiscal year
  113. § 451.112 - Fixed asset
  114. § 451.113 - Fixed capital
  115. § 451.114 - Fixed cost (or expense)
  116. § 451.115 - Fringe benefit
  117. § 451.116 - Function
  118. § 451.117 - Functional
  119. § 451.118 - Functional accounting
  120. § 451.119 - Fund
  121. § 451.120 - Fund account
  122. § 451.121 - Fund accounting
  123. § 451.122 - Fund asset
  124. § 451.123 - Fund balance
  125. § 451.124 - Fund balance sheet
  126. § 451.125 - Funded debt
  127. § 451.126 - Funded reserve
  128. § 451.127 - Fund group
  129. § 451.128 - Fund liability
  130. § 451.129 - Funds held in trust by others
  131. § 451.130 - Generally accepted accounting principles
  132. § 451.131 - Generally accepted auditing standards
  133. § 451.132 - General journal
  134. § 451.133 - General ledger
  135. § 451.134 - Generally accepted
  136. § 451.135 - Gross
  137. § 451.136 - Group i equipment
  138. § 451.137 - Group ii equipment
  139. § 451.138 - Group iii equipment
  140. § 451.139 - Hfma
  141. § 451.140 - Historical cost
  142. § 451.141 - Home office
  143. § 451.142 - Hospital
  144. § 451.143 - Imprest cash
  145. § 451.144 - Imprest fund
  146. § 451.145 - Imprest system
  147. § 451.146 - Improvement
  148. § 451.147 - Imputed value of services rendered
  149. § 451.148 - Income realization
  150. § 451.149 - Income statement
  151. § 451.150 - Increment
  152. § 451.151 - Indirect cost
  153. § 451.152 - Indirect liability
  154. § 451.153 - Initial occupancy period
  155. § 451.154 - Initial occupancy expense
  156. § 451.155 - Inpatient
  157. § 451.156 - Inpatient admission
  158. § 451.157 - Inpatient bed count
  159. § 451.158 - Inpatient bed count day
  160. § 451.159 - Inpatient bed count days (total)
  161. § 451.160 - Inpatient bed occupancy ratio
  162. § 451.161 - Inpatient census
  163. § 451.162 - Inpatient discharge
  164. § 451.163 - Intangible assets
  165. § 451.164 - Interfund transfer
  166. § 451.165 - Interest
  167. § 451.166 - Interest on capital indebtedness
  168. § 451.167 - Internal control
  169. § 451.168 - Inventory
  170. § 451.169 - Inventory control
  171. § 451.170 - Inventory valuation
  172. § 451.171 - Invested capital
  173. § 451.172 - Ledger control
  174. § 451.173 - Length of stay (for one patient)
  175. § 451.175 - Leasehold improvements
  176. § 451.176 - Liability
  177. § 451.177 - Licensed bed capacity
  178. § 451.178 - Limited-life asset
  179. § 451.179 - Liquid asset
  180. § 451.180 - Living trust funds
  181. § 451.181 - Maintenance
  182. § 451.182 - Management
  183. § 451.183 - Materiality
  184. § 451.184 - Matrix inversion
  185. § 451.185 - Medical recipient
  186. § 451.186 - Medical services
  187. § 451.187 - Medicare
  188. § 451.188 - Multi-facility provider
  189. § 451.189 - Net worth
  190. § 451.190 - Nominal account
  191. § 451.191 - Nonallowable cost
  192. § 451.192 - Nonoperating revenue
  193. § 451.193 - Nonprofit corporation
  194. § 451.194 - Nonrestricted funds
  195. § 451.195 - Nonrevenue-producing cost centers
  196. § 451.196 - Object classification
  197. § 451.197 - Obsolescence
  198. § 451.198 - Occasion of service
  199. § 451.199 - Occupancy expense
  200. § 451.200 - Operating budget
  201. § 451.201 - Operating cost (or expense)
  202. § 451.202 - Operating income (or profit)
  203. § 451.203 - Operational period
  204. § 451.204 - Organizational unit
  205. § 451.205 - Original cost
  206. § 451.206 - Outpatient
  207. § 451.207 - Outstanding
  208. § 451.208 - Overhead
  209. § 451.209 - Owner
  210. § 451.210 - Paid-in capital
  211. § 451.211 - Part a and part b services
  212. § 451.212 - Patient day
  213. § 451.213 - Payroll distribution
  214. § 451.214 - Permanent financial occupancy date
  215. § 451.215 - Per patient day costs (ppd)
  216. § 451.216 - Petty cash fund
  217. § 451.217 - Plant
  218. § 451.218 - Plant replacement and expansion funds
  219. § 451.219 - Pooled investments
  220. § 451.220 - Pre-opening expenses
  221. § 451.221 - Prepaid expense
  222. § 451.222 - Principal
  223. § 451.223 - Proprietary accounts
  224. § 451.224 - Prorate
  225. § 451.225 - Prudent buyer concept
  226. § 451.226 - Purchased services
  227. § 451.227 - Quick asset
  228. § 451.228 - Reasonable cost
  229. § 451.229 - Related organization
  230. § 451.230 - Repair
  231. § 451.231 - Replacement
  232. § 451.232 - Replacement cost
  233. § 451.233 - Residential health care facility
  234. § 451.234 - Responsibility accounting
  235. § 451.235 - Restricted funds
  236. § 451.236 - Retained earnings (or income)
  237. § 451.237 - Retirement of indebtedness funds
  238. § 451.238 - Return on capital investment
  239. § 451.239 - Revenue
  240. § 451.240 - Revenue-producing cost centers
  241. § 451.241 - Revolving fund
  242. § 451.242 - Round off
  243. § 451.243 - Schedule
  244. § 451.244 - Service cost
  245. § 451.245 - Share of pooled investments
  246. § 451.246 - Sinking fund
  247. § 451.247 - Special purpose fund
  248. § 451.248 - Specific purpose funds
  249. § 451.249 - Stepdown method
  250. § 451.250 - Straight-line method
  251. § 451.251 - Tangible assets
  252. § 451.252 - Temporary funds
  253. § 451.253 - Term endowment funds
  254. § 451.254 - Trial balance
  255. § 451.255 - Trade discount
  256. § 451.256 - Total inpatient service days
  257. § 451.257 - Total length of stay (for all inpatients)
  258. § 451.258 - Unit of service
  259. § 451.259 - Unrestricted funds
  260. § 451.260 - Useful life
  261. § 451.261 - Valuation account (or reserve)
  262. § 451.262 - Weighted average

Notes

N.Y. Comp. Codes R. & Regs. tit. 10, ch. V, subch. A, art. 9, pt. 451

Statutory authority: Public Health Law, §§ 2803[2], 2803-b, 2805-e, 2808

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