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 444.9 - Operating revenue-daily hospital services
Current through Register Vol. 46, No. 39, September 25, 2024
[3211] This group of accounts (3000-3990) is used to report the gross revenue, measured in terms of the hospital's full established rates, earned from daily hospital services rendered to inpatients. These revenues must be reported at the hospital's full established rates, regardless of the amounts actually collected.
(b) Daily hospital services generally are those services included by the provider in a daily service charge-sometimes referred to as the "room and board" charge. Included in daily hospital services are the regular room, dietary and nursing services, minor medical and surgical supplies, medical social services, and the use of certain equipment and facilities for which the hospital does not customarily make a separate charge.
(c) Daily hospital services are categorized into broad areas: acute care, intensive care, nursery, and sub-acute care.
(d) Acute Care.
This group of accounts (3010 - 3290) is used to report the gross revenues, measured in terms of the hospital's full established rates earned from daily hospital services provided to patients who are in an acute phase of illness but not to the degree which requires the concentrated and continuous observation and care provided in the intensive care units of a hospital.
(e) Intensive Care.
(f) Nursery.
These accounts (3510 & 3520) are used to report gross revenues measured in terms of the hospital's full established rates earned from nursery services provided to newborn infants who require routine and/or premature care.
(g) Sub-Acute Care.
This group of accounts (3610 - 3690) is used to report the gross revenues measured in terms of the hospital's full established rates earned from services provided to patients who require a level of nursing care less than acute, including residential care.