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
Natural Classification of Expense
Section 444.23 - Natural classification of expense
Current through Register Vol. 46, No. 52, December 24, 2024
[3300]
(a) General.
.00-.19 Salaries and Wages
.20-.29 Employee Benefits
.30-.39 Professional Fees
.40-.49 Medical and Surgical Supplies
.50-.59 Non-Medical and Non-Surgical Supplies
.60-.69 Utilities
.70-.79 Purchased Services
.80-.89 Other Direct Expense
.90-.97 Depreciation/Rent/Transfers
(b) .00, .10 Salaries and Wages. [3310]
(c) Employee Benefits. [3320]
(d) Professional Fees. [3330]
.35 Audit Fees.
.39 Other Fees.
These classifications are to be charged with the amount of legal fees, audit fees, and other fees not included elsewhere.
(e) .40 MEDICAL AND SURGICAL SUPPLIES. [3340]
.46 Pharmaceuticals
.47 Radioactive Materials
.48 Radiology Films
.49 Other Medical Care Materials and Supplies
These classifications (.45 -.49) should be charged with the cost of I.V. solutions, pharmaceutical supplies, radioactive materials, radiology films, and other medical care materials and supplies, respectively.
(f) .50 NON-MEDICAL AND NON-SURGICAL SUPPLIES [3350]
.52 Food-Other
Food purchased for dietary, kitchen or the cafeteria should be charged to these classifications.
.53 Tableware and Kitchen Utensils
.54 Linen and Bedding
.55 Cleaning Supplies
.56 Office and Administrative Supplies
.57 Employee Wearing Apparel
These classifications should be charged with the cost of tableware and kitchen utensils, linen and bedding, cleaning supplies, office and administrative supplies, and employee wearing apparel
The cost of minor equipment, as previously defined in section 1385, is charged to this classification.
This classification should be charged with the cost of non-medical and non-surgical supplies not included elsewhere. Included here is the cost of miscellaneous supplies used for the personal care of patients.
(g) .60 UTILITIES [3360] .61 Electricity
.62 Fuel
.63 Water
.64 Disposal Service
.65 Telephone/Telegraph
.66 Purchased Steam
.67 Utilities-Other
All utilities except Telephone/Telegraph are to be charged to Plant Operations and Maintenance (account 8410).
(h) .70 PURCHASED SERVICES [3370] .71 Medical
.72 Maintenance and Repairs
.73 Medical School Contracts
.74 Laundry and Linen
.75 Data Processing
.76 Management and Contracted Services
.77 Collection Agency
.78 Transcription Services
.79 Other Purchased Services
These classifications should be used to record the costs of purchased services. For instance, if the laboratory function is purchased outside the hospital, the expense would be charged to classification.71-Medical in Laboratory Services-Clinical (account 7210) or Laboratory Services-Pathological (account 7230), as appropriate. Medical School Contracts natural classification would only appear in the Education cost centers. The Management and Contracted Services Account (.76) is to include only fees paid to related organizations. Include expenses incurred for temporary help services in classification.79, Other Purchased Services.
(i) .80 OTHER DIRECT EXPENSES. [3380] .81 Insurance
82 Interest
.83 Licenses and Taxes (Other than on Income)
.84 Dues, Books and Subscriptions
.85 Outside Training Sessions (including Travel)
.86 Travel-Other
.87 Postage
.88 Printing and Duplicating
.89 Other Expenses
Other direct expenses such as those indicated above are included in these classifications.
(j) .90 DEPRECIATION/RENT [3390] .91 Depreciation and Amortization-Buildings and Building Improvements
.92 Depreciation-Fixed Equipment
.93 Depreciation-Movable Equipment
.94 Depreciation and Amortization-Land Improvements and Other
.95 Lease/Rentals-Buildings, Improvements and Fixed Equipment
.96 Lease/Rentals-Movable Equipment
.97 Lease/Rentals-Other
(k) Interdepartmental transfers of direct expense..
In order to maintain the integrity of the Natural Classifications, all transfers of direct expenses to cost centers must be debited and credited to the appropriate Natural Classification within the cost center expense accounts. The effect of this entry is the same as if the initial charge was incorrect and the cost center is then charged.