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 441.8 - Accrual

Current through Register Vol. 46, No. 39, September 25, 2024

(a) The recognition of events and conditions as they occur, rather than in the period of their receipt, or payment.

(b) The partial recognition of an item of revenue or expense and its related assets or liability resulting from the lack of coincidence of the reporting period and the contractual or benefit period.

(c) An amount accrued.

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