New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 8 - New York State Annual Hospital Report
Part 441 - Definitions
Section 441.40 - Balance
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 441.40
Current through Register Vol. 46, No. 39, September 25, 2024
(a) The difference between the total debits and the total credits of an account, or the total of an account containing only debits or credits.
(b) The equality of the total debit balances and the total credit balances of the accounts in a ledger.
(c) Agreement of the total of the account balances in a subsidiary ledger with its general-ledger control.
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