Code of Maine Rules
90 - INDEPENDENT AGENCIES
590 - MAINE HEALTH DATA ORGANIZATION
Chapter 300 - UNIFORM REPORTING SYSTEM FOR HOSPITAL FINANCIAL DATA
Section 590-300-1 - Definitions

A. Affiliate of or affiliated with. "Affiliate of or affiliated with" refers to a person, organization or entity who directly or indirectly controls or is controlled by, or is under common control with, the person specified.

B. Audited financial statement. "Audited financial statement" means the fiscal report issued annually by a parent entity or hospital that has received an independent audit of its financial statements by an independent public accountant in accordance with generally accepted accounting principles.

C. Consolidated Functions. "Consolidated functions" mean those functions which represent the sum total of the parent entity and/or hospital and all of its subsidiaries when presented in accordance with generally accepted accounting principles.

D. Employed. "Employed" means the physician is on the entity's payroll system.

E. End Date. "End Date" means the date a physician's employment/affiliation ended with the system, hospital or practice.

F. Generally accepted accounting principles."Generally accepted accounting principles" means accounting principles and financial statement presentation using standards adopted by the Financial Accounting Standards Board in a format approved by the American Institute of Certified Public Accountants.

G. Health care facility. "Health care facility" means a public or private, proprietary or not-for-profit entity or institution providing health services including but not limited to an independent radiological services center licensed under 22 M.R.S.A., chapter 160, a health care facility licensed under 22 M.R.S.A., chapter 405 or certified under chapter 405-D, a federally qualified health center or rural health clinic certified by the Division of Licensing and Certification within the Department of Health and Human Services, a home health care provider licensed under 22 M.R.S.A., chapter 419, chapter 1665, a hospice provider licensed under 22 M.R.S.A., chapter 1681, a community rehabilitation program licensed under 20-A M.R.S.A., chapter 701, a state institution as defined under 34-B M.R.S.A., chapter 1 and a mental health facility licensed under 34-B M.R.S.A., chapter 1.

H. Hospital. "Hospital" means any acute care institution required to be licensed pursuant to 22 M.R.S.A., chapter 405.

I. MHDO. "MHDO" means the Maine Health Data Organization.

J. M.R.S.A. "M.R.S.A." means Maine Revised Statutes Annotated.

K. Multi-Hospital System. "Multi-Hospital System" means a system with more than one hospital (ie: MaineHealth, Central Maine Health Care, Northern Light Health).

L. NPI. "NPI" means the National Provider Identification Number.

M. Operating expenses. "Operating expenses" mean costs incurred in the day to day operation of the parent entity or hospital.

N. Parent entity. A "parent entity" means the organization or corporation that has control, directly or indirectly through majority ownership, affiliation, contract or membership of a hospital and/or any affiliated health care facility. A parent entity may be an individual hospital or, as a parent of a health care facility, considered a health care facility.

O. Payer. "Payer" means any person, entity, facility, insurer or government agency that reimburses a hospital for all or part of a patient's incurred charges.

P. Revenue. "Revenue" means the standard charges or the regular rates established by the hospital for services rendered to its patients. Charges should be uniformly applied to all patients for similar services irrespective of the payer.

Q. Start Date. "Start Date" means the date a physician began the employment/affiliation with the system, hospital or practice.

R. Subsidiary. "Subsidiary" means a corporation, partnership, association or similar organization in which the parent entity owns or controls either directly or indirectly the majority of the activities, management, assets and/or stock.

S. Unconsolidated functions. "Unconsolidated functions" mean those functions undertaken by the parent and hospital entity, including all departments and units regardless of geographic location, which are under the direct control and management of the parent entity or hospital when presented in accordance with generally accepted accounting principles.