New Jersey Administrative Code
Title 10 - HUMAN SERVICES
Chapter 52 - HOSPITAL SERVICES MANUAL
Subchapter 6 - FINANCIAL REPORTING PRINCIPLES AND CONCEPTS
Section 10:52-6.47 - Drugs Sold to Patients (DRU)

1. The Drugs Sold to Patients center shall be used for the accumulation of the invoice cost and corresponding revenue of all pharmaceuticals and intravenous solutions individually charged to patients including chemotherapy drugs. The invoice/inventory cost of non-charged drugs (pharmaceuticals) or intravenous solutions issued by the Pharmacy to other centers shall be transferred to the using centers, preferably on a monthly basis. If such items are sold in other centers, the cost of those items must be transferred to this center. The overhead cost of preparing and issuing drugs and intravenous solutions sold directly to patients must be accumulated in the Pharmacy center.

2. Medically prescribed food supplements, if charged directly to patients shall be included in Drugs Sold to Patients. Cost and revenue associated with blood (that is, whole blood and packed red cells) and blood components (that is, fibrinogen and gamma globulin) shall be excluded from the Laboratory center and reported as reconciling items. Excluded from this center are the cost and revenue associated with drugs furnished to a patient for use after his episode of hospital care (except for those items where it would be medically unreasonable to limit the patient's use to the episode of hospital care). Included in the center are the cost and revenue associated with drugs and intravenous solutions sold under renal dialysis and home health agency programs as specified in Medicare HIM 29 and HIM 11. For the address for obtaining Medicare documents, see 10:52-6.20(b).