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 442 - Reporting Principles And Concepts
Reporting Principles
Section 442.20 - Accounting for pledges

[ 1410 ] All pledges, less a provision for amounts estimated to be uncollectible, must be included in the hospitalapos;s accounting records. If unrestricted, they must be recorded as nonoperating revenue in the period the pledge is made. If part of the pledge is to be applied during some future period, that part must be recorded in the period the pledge is received as deferred revenue. If restricted, they must be recorded as an addition to the appropriate restricted fund balance. See Hospital Audit Guide.