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 444 - Description Of Accounts
Income Statements
Section 444.10 - Operating revenue-ambulatory services

[3212] This group of accounts (3710 - 3990) is used to report the gross revenue, measured in terms of the hospital's full established rates, earned from ambulatory services. The essential characteristic distinguishing ambulatory services is that patients arrive at a facility of the hospital for a purpose other than admission as an inpatient. For reporting purposes, ambulatory services also include ambulance, free-standing clinic, and home health services.