New Jersey Administrative Code
Title 10 - HUMAN SERVICES
Chapter 52 - HOSPITAL SERVICES MANUAL
Subchapter 6 - FINANCIAL REPORTING PRINCIPLES AND CONCEPTS
Section 10:52-6.49 - Laboratory (LAB)

1. Laboratory is normally a hospital based pathological or clinical service conducted under the direction of a qualified pathologist. All laboratory operations, including subsidiary laboratories of the hospital, shall be included here, whether purchased from outside or performed by the hospital laboratory. Services provided for outside institutions shall be excluded and reported as reconciling items. All fields of laboratory work, such as Autopsy, Blood Bank, Chemistry, Cytology, Hematology, Histology, Immunology, and Microbiology shall be included. Laboratory work in poison and infection control, epidemiology (including nursing epidemiology work), and coagulation testing shall be included. Infection control officer costs not related to laboratory work shall be apportioned to benefiting patient care areas. The revenue and cost of performing blood gas analyses are to be included in the Respiratory therapy center, and pathologist compensation costs and revenues related to Nuclear Medicine shall be included in that center.

2. The procuring (drawing), receiving, storing, typing and cross matching of whole blood, blood components and blood products shall be included in the Laboratory cost center. Purchase cost of and patient payments for blood and blood products shall be excluded and reported. The costs associated with procuring blood donations shall be included in Laboratory.