New Jersey Administrative Code
Title 10 - HUMAN SERVICES
Chapter 52 - HOSPITAL SERVICES MANUAL
Subchapter 6 - FINANCIAL REPORTING PRINCIPLES AND CONCEPTS
Section 10:52-6.77 - Utilities Cost (UTC)
Universal Citation: NJ Admin Code 10:52-6.77
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The functions included in the Utilities Cost (UTC) cost center are as follows:
1. The center shall be used to account for all utility costs such as electricity, gas, oil, disposal services and water. A breakdown of the cost and source of these utilities shall be provided.
2. Telephones shall not be considered utilities and thus such costs and revenues shall not be reported in this center. Costs associated with utilities provided to buildings and areas not involved in patient care shall be excluded and reported as reconciling items.
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