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 445 - Account Distribution Index
Section 445.3 - Supplies and Services by Natural Expense Classification Index. [4300]
Item |
Cost Center |
Code |
Natural Classification |
|
Abdominal Packs (disposables) |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Abduction Apparatus (orthopedic) |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Abrasive Floor Surfacing |
Plant Operations and Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Accounting and Audit Fees |
Hospital Administration |
8610 |
.35 |
Audit Fees |
Ace Bandages |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Acetone |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Acetylene, dissolved |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Acids, laundry |
Laundry and Linen |
8300 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Actuarial Fees |
General Accounting |
8510 |
.33 |
Consulting and Management Fees |
Adapters, glass, metal, syringe |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Adenotomes |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Adhesive Pads |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Adhesive Remover |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Adhesive Tape |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Administrative Resident Stipends |
Other Health Profession Education |
8260 |
.19 |
Other Employee Classifications |
Admission Forms |
Patient Accounts, Admitting and Registration |
8520 |
.56 |
Office and Administrative Supplies |
Advertising, community education |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Advertising, employment |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Advertising, other |
Using Cost Center |
.89 |
Other Expenses |
|
Affiliation Dues |
Hospital Administration |
8610 |
.84 |
Dues, Books and Subscriptions |
Air Cushions, invalid |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Airways |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Albuminometers |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Alcohol, grain |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Alcohol, rubbing |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Alcohol Packets |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Alcohol Permit Fees |
Pharmacy |
8470 |
.83 |
Licenses and Taxes (Other than on Income) |
Alcohol Records |
Pharmacy |
8470 |
.56 |
Office and Administrative Supplies |
Alkalies, laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Allowances to Students |
Appropriate Educational Cost Center |
Appropriate Natural Classification |
||
Ambulance Fees |
Ambulance Services |
6950 |
.79 |
Other Purchased Services |
Ambulance Insurance Premiums |
Insurance-Other |
8840 |
.81 |
Insurance |
Ambulance Licenses |
Ambulance Services |
6950 |
.83 |
Licenses and Taxes (Other than on Income) |
Ambulance Rental |
Leases & Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Ambulance Repairs (by outside concern |
Plant Maintenance |
8400 |
.72 |
Maintenance Repairs |
Ammonia |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Analgesics |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Animals, research |
Research |
8010 |
.49 |
Other Medical Care Materials and Supplies |
Animals, other |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Arbitration Expenses |
Hospital Administration |
8610 |
.34 |
Legal Fees |
Art, mechanical and topographical work |
Medical Photography and Illustration |
8760 |
.89 |
Other Expenses |
Arterial Graft |
Using Cost Center |
.41 |
Prostheses |
|
Assessments, improvement |
Licenses and Taxes (Other than Income Taxes) |
8850 |
.83 |
Licenses and Taxes (Other than on Income) |
Assessments, operating |
Licenses and Taxes (Other than Income Taxes |
8850 |
.83 |
Licenses and Taxes (Other than on Income) |
Association Dues, hospital |
Hospital Administration |
8610 |
.84 |
Dues, Books, and Subscriptions |
Association Dues, other |
Using Cost Center |
.84 |
Dues, Books, and Subscriptions |
|
Atomizers |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Attorney's Fees |
Hospital Administration |
8610 |
.34 |
Legal Fees |
Audit Fees |
Hospital Administration |
8610 |
.35 |
Audit Fees |
Autoclave Tape |
Central Services and Supplies |
8460 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Automatic Door Repairs (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Automatic Telephone Rentals |
Leases & Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Automobile Insurance Premium |
Insurance-Other |
8850 |
.81 |
Insurance |
Automobile License |
Licenses and Taxes (Other than Income Taxes) |
8850 |
.83 |
Licenses and Taxes (Other than on Income) |
Automobile Rentals |
Leases & Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Automobile Repairs (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Using Cost Center |
.89 |
Other Expenses |
||
Awards, student |
Appropriate Educational Cost Center |
.89 |
Other Expenses |
|
Awards, community leaders |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Awards, Volunteer Service |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Baby Picture Costs |
Retail Operations Expense |
9230 |
.89 |
Other Expenses |
Badges, identification, volunteers, employees |
Hospital Administration |
8610 |
.56 |
Office and Administrative Supplies |
Bags, laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bags, paper |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Bandages |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Bands, identification |
Patient Accounts, Admitting and Registration |
8520 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bands, rubber |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Bank Charges |
General Accounting |
8510 |
.89 |
Other Expenses |
Barium Sulphate |
Using Cost Center |
.47 |
Radioactive Materials |
|
Barometers, aneroid |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Basins, bath, emesis, face |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Baskets, drug |
Pharmacy |
8470 |
.58 |
Instruments and Minor Equipment |
Baskets, waste |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Baskets, specimen, collection (sputum, urine and feces) |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Bath Caps |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bath Hats |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bath Robes |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Batteries, flashlight |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Beads, infants' |
Newborn Nursery |
6510 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bedpans |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Belts, sanitary |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Benzalkonium Chloride Solution and Tinct. |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Blades, surgical |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Blankets |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Blood Bank Supplies |
Blood Storing and Processing |
7260 |
.49 |
Other Medical Care Materials and Supplies |
Blood Donor Refreshments |
Blood Storing and Processing |
7260 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Blood for patients |
Whole Blood and Packed Red Cells |
7250 |
.49 |
Other Medical Care Materials and Supplies |
Blood for employees |
Whole Blood and Packed Red Cells |
7250 |
.49 |
Other Medical Care Materials and Supplies |
Blood Derivatives |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Blood Type Tests, purchased |
Laboratory Services-Clinical |
7210 |
.71 |
Purchased Services-Medical |
Blow Bottles |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Board Member Expenses |
Hospital Administration |
8610 |
Appropriate Natural Classification |
|
Bond Discount Amortization |
Interest-Long Term |
8880 |
.89 |
Other Expenses |
Bonding Insurance Premiums, employees |
Insurance-Other |
8850 |
.81 |
Insurance |
Bond Interest Expenses |
Interest-Long Term |
8880 |
.82 |
Interest |
Book and Journal Binding |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Bookkeeping Forms |
General Accounting |
8510 |
.56 |
Office Administrative Supplies |
Books, medical |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Books, text |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Borax |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Bottles, drug |
Pharmacy |
8470 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Bottles, formula |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Bottles, reagent |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Bottles, specimen |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Bread and Pastries |
Appropriate Food Services Cost Center |
.52 |
Food-Other |
|
Breast Pumps, hand |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Brooms |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Brushes |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Buckets, scrub |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Building Repairs (by outside concerns) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Bulbs, electric light |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Burners, Bunsen |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Burrs, surgical |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Business Interruption Insurance |
Insurance-Other |
8850 |
.81 |
Insurance |
Business Machine Rentals |
Leases & Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Business Office Forms |
Patient Accounts, Admitting and Registration |
8520 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Buttons |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Cadavers |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Candy Striper Expenses |
Hospital Administration |
8610 |
Appropriate Natural Classification |
|
Canes |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cannulas |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Caps, ice (bags) |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Caps, operating room |
Laundry and Linen |
8330 |
.57 |
Employee Wearing Apparel |
Capsules |
Pharmacy |
8470 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Care, employee special occasion (discount) |
Administrative, Courtesy, and Policy Discounts and Adjustments |
5980 |
Not Applicable |
|
Carpenter Tools |
Plant Maintenance |
8400 |
.58 |
Instruments and Minor Equipment |
Carpeting and Rugs, cleaning |
Housekeeping |
8410 |
.79 |
Other Purchased Services |
Cartrage, drayage, and freight |
||||
(1) (supplies) |
Using Cost Center |
.89 |
(1) Other Expenses |
|
(2) (equipment) |
Equipment |
1250 |
(2) Not Applicable |
|
Cash Shortages, Overages |
Patient Accounts, Admitting and Registration |
8520 |
.89 |
Other Expenses |
Casters |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Cases, pillow |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Catalogues, nursing school |
Nursing Education |
8220 |
.56 |
Office and Administrative Supplies |
Catheter Boxes, trays |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Catheters, metal, rubber, etc. |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Chart Envelopes |
Medical Records |
8710 |
.56 |
Office and Administrative Supplies |
Chart Covers, patient |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Checkbooks and Voucher Checks |
General Accounting |
8510 |
.56 |
Office and Administrative Supplies |
Chemicals, pharmaceutical |
Cost of Drugs Sold |
7150 |
.46 |
Pharmaceuticals |
Chemicals, reagent |
Appropriate Laboratory Cost Center |
.49 |
Surgical Supplies-General |
|
Chinaware |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Chisels, bone |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Chloroform |
Anesthesiology |
7080 |
.43 |
Anesthetic Materials |
Clamps, Supplies |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Clamps, burette, rubber tubing |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Class Pins |
Appropriate Educational Cost Center |
.56 |
Office and Administrative Supplies |
|
Cleaning Compounds |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Cleavers, chopping |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Using Cost Center |
.58 |
Instruments and Minor Equipment |
||
Clocks, household Clocks, interval timer |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Clothes Racks |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Clothing, inpatients |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Clothing, staff |
Using Cost Center |
.57 |
Employee Wearing Apparel |
|
Cloths, face |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Cloths, table |
Appropriate Food Services Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Coal and Coke |
Energy |
8420 |
.62 |
Fuel |
Cocaine |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Colanders |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Collection Fees |
Patient Accounts, Admitting and Registration |
8520 |
.77 |
Collection Agency |
Collectors, pediatric (sputum, urine and feces) |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Commencement Invitations |
Appropriate Educational Cost Center |
.56 |
Office and Administrative Supplies |
|
Compensation, physician |
||||
(1) Payroll |
Assigned Cost Center |
.06 |
Salaries and Wages-Physicians |
|
(2) Non-Payroll |
Assigned Cost Center |
.31 |
Medical-Physicians |
|
Compensation, student (non-inservice) |
Appropriate Educational Cost Center |
Appropriate Natural Classification |
||
Compound Tincture Benzoin |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Connectors, glass, etc. |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Consultant Fees |
||||
(1) From Non-Related Organization |
Using Cost Center |
.33 |
Consulting and Management Fees |
|
(2) From Related Organization |
Using Cost Center |
.76 |
Management and Contracted Services |
|
Containers, false teeth |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Containers, needle |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Controlled Substances |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Controls, sterilizer |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Cotton, absorbent |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cotton Balls |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cottonseed Oil |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Covers, tray or table (patients') |
Dietary Services |
8310 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Cross Match Fees (see Laboratory Procedures) |
||||
Crutches |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cuffs, blood pressure |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Culture Media |
Appropriate Laboratory Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cups, china |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Cups, paper, beverage |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Cups, sputum, paper |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Curtains and Draperies, window, cleaning |
Laundry and Linen |
8330 |
.74 |
Laundry and Linen |
Curtains and Draperies, cubicle, initial |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Cushions, air, invalid |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Cutters, paper |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Cyclopropane |
Anesthesiology |
7080 |
.43 |
Anesthetic Materials |
Cytology Supplies |
Appropriate Laboratory Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Dairy Products |
Appropriate Food Services Cost Center |
.52 |
Food-Other |
|
Data Processing Fees |
Using Cost Center |
.75 |
Data Processing |
|
Data Processing Forms |
Hospital Administration |
8610 |
.56 |
Office and Administrative Supplies |
Data Processing Supplies |
Hospital Administration |
8610 |
.56 |
Office and Administrative Supplies |
Dental Supplies |
Appropriate Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Depreciation-Buildings and Building Improvements |
Depreciation and Amortization Cost Center |
8810 |
.91 |
Depreciation and Amortization-Buildings and Building Improvement |
Depreciation-Fixed Equipment |
Depreciation and Amortization Cost Center |
8810 |
.92 |
Depreciation-Fixed Equipment |
Depreciation-Major Movable Equipment |
Depreciation and Amortization Cost Center |
8820 |
.93 |
Depreciation-Movable Equipment |
Depreciation-Minor Equipment |
Depreciation and Amortization Cost Center |
8820 |
.93 |
Depreciation-Movable Equipment |
Detective Service |
Security |
8430 |
.79 |
Other Purchased Services |
Detergents (laundry) |
Laundry and Linen |
8330 |
.55 |
Cleaning Supplies |
Developers and Hypo Solutions |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Dextrose |
Using Cost Center |
.45 |
I.V. Solutions |
|
Diapers |
Appropriate Nursing Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Dinnerware |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Diplomas, Nursing School |
Nursing Education |
8220 |
.56 |
Office and Administrative Supplies |
Dishes, evaporating, petri |
Appropriate Laboratory Cost Center |
.58 |
Instruments and Minor Equipment |
|
Dishes, table |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Dishpans |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Disinfectants |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Disinfectants, surgical |
Appropriate Surgery Cost Center |
.42 |
Surgical Supplies-General |
|
Dissectors |
Appropriate Laboratory Cost Center |
.58 |
Instruments and Minor Equipment |
|
Doilies, trays, paper |
Appropriate Food Services Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Douche-Pans |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Draperies and Curtains (see Curtains) |
||||
Drayage (see Cartage) |
||||
Dressing Tray |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Dressings |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Drills, bone Drinking Cups (see Cups) |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Droppers, medicine |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Dues, Hospital Association |
Hospital Administration |
8610 |
.84 |
Dues, Books, and Subscriptions |
Dues, association |
Appropriate Cost Center |
.84 |
Dues, Books, and Subscriptions |
|
Dues, professional organizations |
Appropriate Cost Center |
.84 |
Dues, Books, and Subscriptions |
|
Dust Control |
Housekeeping |
8450 |
.79 |
Other Purchased Services |
Dyes, Laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Insurance-Other |
8850 |
.81 |
Insurance |
|
Education Supplies, students' |
Appropriate Education Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Education Supplies, inservice -Nursing |
Nursing Administration |
8750 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Education Supplies, inservice-Other |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Electric Light Bulbs |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Electrical Supplies |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Electricity |
Energy |
8420 |
.61 |
Electricity |
Electron Microscope Supplies |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Elevator Inspection Fees |
Plant Maintenance |
8400 |
.83 |
Licenses and Taxes (Other than on Income) |
Elevator Liability Insurance |
Insurance-Other |
8850 |
.81 |
Insurance |
Elevator Repairs (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Elevators, bone, dura, rib, etc. |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Employee Benefits, F.I.C.A. |
Cost Center to which employee is assigned (see Section 1613) |
.21 |
FICA |
|
Employee Benefits, unemployment insurance |
Cost Center to which employee is assigned (see Section 1613) |
.22 |
State Unemployment Insurance and Federal Unemployment |
|
Employee Benefits, health insurance |
Cost Center to which employee is assigned (see Section 1613) |
.23 |
Group Health Insurance |
|
Employee Benefits, life insurance |
Cost Center to which employee is assigned (see Section 1613) |
.24 |
Group Life Insurance |
|
Employee Benefits, tuition |
Employee Benefits-Non-Payroll-Related |
8830 |
.29 |
Employee Benefits (Non-Payroll-Related) |
Employee Benefits, recreation and cultural activities |
Employee Benefits-Non-Payroll-Related |
8830 |
.29 |
Employee Benefits (Non-Payroll Related) |
Employee Benefits, licenses |
Employee Benefits-Non-Payroll-Related |
8830 |
.29 |
Employee Benefits (Non-Payroll Related) |
Employee Benefits, hospital health care services (free/discounted) |
Administrative, Courtesy, and Policy Discounts and Adjustments |
5980 |
Not Applicable |
|
Employee Benefits, pension |
Cost Center to Which Employee is Assigned (see Section 1613) |
.25 |
Pension and Retirement |
|
Employee Benefits, housing allowance |
Employee Benefits-Non-Payroll-Related |
8830 |
.29 |
Employee Benefits (Non-Payroll Related) |
Employee Uniforms, hospital-owned |
Laundry and Linen |
8330 |
.57 |
Employee Wearing Apparel |
Employment Agency Fees |
Hospital Administration |
8610 |
.39 |
Other Fees |
Enema, disposable |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Engineering Tools |
Plant Maintenance |
8400 |
.58 |
Instruments and Minor Equipment |
Envelopes, films, X-ray |
Appropriate Radiology Cost Center |
.48 |
Radiology Films |
|
Envelopes, paper, other |
Using Cost Center |
.56 |
Office Administrative Supplies |
|
Epsom Salts |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Equipment Repair (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Ether |
Anesthesiology |
7080 |
.43 |
Anesthetic Materials |
Ether Masks |
Anesthesiology |
7080 |
.49 |
Other Medical Care Materials and Supplies |
Expenses Charges (see Cartage) |
||||
Exterminator (Pest control service) |
Housekeeping |
8450 |
.79 |
Other Purchased Services |
Extractors, fruit juice |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Face Cloths |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Face Masks |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Fees, medical-Physicians |
Assigned Cost Center |
.31 |
Medical-Physicians |
|
Fees, medical-Therapists |
Assigned Cost Center |
.32 |
Medical-Therapists and Other Non-Physicians |
|
Fees, nonmedical (see specific category) |
||||
Fidelity Bond Premium |
Insurance-Other |
8850 |
.81 |
Insurance |
Film Hangers |
Appropriate Radiology Cost Center |
.58 |
Instruments and Minor Equipment |
|
Films, radiology |
Appropriate Radiology Cost Center |
.48 |
Radiology Films |
|
Filters-air conditioners |
Plant Operations |
8410 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Fingerprinting Supplies |
Security |
8430 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Fire Insurance Premiums |
Insurance-Other |
8850 |
.81 |
Insurance |
Flashlight and Batteries |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Flasks, general |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Flowers, decorative |
Housekeeping |
8450 |
.89 |
Other Expenses |
Flowers purchased for resale |
Retail Operations Expense |
9230 |
.89 |
Other Expenses |
Flower Pots and Planters |
||||
(1) Inside Hospital |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
(2) Outside Hospital |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Food, Meat, Fish and Poultry |
Appropriate Food Services Cost Center |
.51 |
Food-Meat, Fish, and Poultry |
|
Food, Other |
Appropriate Food Services Cost Center |
.52 |
Food-Other |
|
Forceps, surgical |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Forks, kitchen |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Formulas, infant |
Using Cost Center |
.52 |
Food-Other |
|
Forms, medical record, medical history, etc. |
Medical Records |
8710 |
.56 |
Office and Administrative |
Freight Charges (see Cartage) |
||||
Freon, Gas-Surgical |
Appropriate Surgery Cost Center |
.44 |
Oxygen and Other Medical Gases |
|
Fruits and Vegetables |
Appropriate Food Services Cost Center |
.52 |
Food-Other |
|
Fuel, gas |
Energy |
8420 |
.62 |
Fuel |
Fund Raising Expenses |
Fund Raising |
8780 |
Appropriate Natural Classification |
|
Funnels |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Garbage Cans |
Housekeeping |
8450 |
.58 |
Instruments and Minor Equipment |
Gas (fuel) |
Energy |
8420 |
.62 |
Fuel |
Gasoline |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Gauze |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Germicides, cleaning |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Gift Shop Expense |
Retail Operations Expense |
9230 |
Appropriate Natural Classification |
|
Gifts for Services |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Glass, window |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Glassware, kitchen, dining room |
Appropriate Food Services Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Glassware, laboratory |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Gloves, disposable |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Gloves, reusable |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Glucose, I.V. |
Using Cost Center |
.45 |
I.V. Solutions |
|
Glue, Furniture. etc. |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Glycerine |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Goggles |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Gouges, bone mastoid |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Gowns, employee |
Laundry and linen |
8330 |
.57 |
Employee Wearing Apparel |
Gowns, patients' |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Grass Seed |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Graters, food |
Appropriate Food Service Cost Center |
.58 |
Instruments and Minor Equipment |
|
Greases, lubricating |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Guard Service Fees |
Security |
8430 |
.79 |
Other Purchased Services |
H.A.S. Fees |
Hospital Administration |
8610 |
.79 |
Other Purchased Services |
Hammers, percussion reflex |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Handles, surgical knife |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Hangers, coat |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Hangers, film |
Appropriate Radiology Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Head Mirrors and Bands |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Heaters |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Heatng, ventilating and air conditioning supplies |
Plant Operations |
8410 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Hemostats |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Histology Supplies |
Laboratory Services-Pathological |
7230 |
.49 |
Other Medical Care Materials and Supplies |
Holders, napkin |
Appropriate Food Service Cost Center |
.53 |
Tableware and Kitchen Utensils |
|
Holders, needle |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Holders, sputum cup |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Holders, test tube |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Hot Packs, apparatus |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Hot Water Bottles |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Hydrogen Peroxide |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Hypodermic Needles |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
I.V. Set |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
I.V. Additives |
Using Cost Center |
.45 |
I.V. Solutions |
|
I.V. Solutions |
Using Cost Center |
.45 |
I.V. Solutions |
|
I.V. Supplies |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Ice (purchased) |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Ice Bags |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Ident-a-bands |
Patient Accounts, Admitting and Registration |
8520 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Income Tax |
Provision for Income Taxes |
9410 |
.89 |
Other Expenses |
Industrial Engineering Fees (non-related organization) |
Hospital Administration |
8610 |
.33 |
Consulting and Management Fees |
Infant Apparel |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Ink, printing |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Ink, marking |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Insect Extermination Expense |
Housekeeping |
8450 |
.79 |
Other Purchased Services |
Insecticides |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Inservice Education Supplies (see Education Supplies) |
||||
Inspection Fees and Permits |
Licenses and Taxes (Other than Income Taxes) |
8860 |
.83 |
Licenses and Taxes (Other than on Income) |
Instrument Sharpening and Repair Fees |
Using Cost Center |
.79 |
Other Purchased Services |
|
Instruments, tray-reusable |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Instruments, tray-disposable |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Insurance: |
||||
Boiler Liability |
Insurance-Other |
8850 |
.81 |
Insurance |
Bonding Liability |
Insurance-Other |
8850 |
.81 |
Insurance |
Elevator Liability |
Insurance-Other |
8850 |
.81 |
Insurance |
Fire |
Insurance-Other |
8850 |
.81 |
Insurance |
Hospital Malpractice |
Ins.-Hosp. & Professional Malpr. |
8840 |
.81 |
Insurance |
Motor Vehicle (ambulance, car, truck) |
Insurance-Other |
8850 |
.81 |
Insurance |
Professional Malpractice |
Insurance-Hospital and Prof. Malpractice |
8840 |
.81 |
Insurance |
Theft |
Insurance-Other |
.81 |
Insurance |
|
Unemployment |
Cost Center in which Employee's Compensation is Registration |
.22 |
State Unemployment Insurance and Federal Unemployment Insurance |
|
Workers' Compensation |
Cost Center in which Employee's Compensation is Reported |
.26 |
Workers' Compensation Insurance |
|
Intercommunication System |
Hospital Administration |
8610 |
Appropriate Natural Classification |
|
Interest Expense, current working capital |
Interest-Short Term |
8870 |
.82 |
Interest |
Interest Expense, long term |
Interest-Long Term |
8880 |
.82 |
Interest |
Intramuscular Injectables |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Irrigating Solutions |
Central Services and Supplies |
8460 |
.49 |
Other Medical Care Materials and Supplies |
Irrigation Tips |
Central Services and Supplies |
8460 |
.58 |
Instruments and Minor Equipment |
Irrigators |
Central Services and Supplies |
8460 |
.58 |
Instruments and Minor Equipment |
Isotopes |
Using Cost Center |
.47 |
Radioactive Materials |
|
Jackets, orderlies, operating room, etc. |
Laundry and Linen |
8330 |
.57 |
Employee Wearing Apparel |
Jars, specimen |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Journals, medical (see Magazines) Kettles, steam (patients' use) |
Central Services and Supplies |
8460 |
.58 |
Instruments and Minor Equipment |
Kettles, steam (kitchen) |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Keys |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Kitchen Utensils |
Appropriate Food Services Cost Center |
.53 |
Tableware and Kitchen Utensils |
|
Knife Blades, surgical |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Knife Holders, surgical |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Knife, abscess, amputating, brain |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Knife, autopsy |
Laboratory Services-Pathological |
7230 |
.58 |
Instruments and Minor Equipment |
Knife, bread, butcher, etc. |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Labels, drug |
Pharmacy |
8470 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Labels, other |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Labor Relations and Consultation Fees |
Hospital Administration |
8610 |
.33 |
Consulting and Management Fees |
Laboratory Procedures (by outside concerns) |
Appropriate Laboratory Cost Center |
.71 |
Medical |
|
Lactometers |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Ladders |
Plant Maintenance |
8400 |
.58 |
Instruments and Minor Equipment |
Lamps, alcohol |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Lamps, electrical (light bulb) |
Plant Maintenance |
8400 |
.58 |
Instruments and Minor Equipment |
Lamps, opthalmoscope |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Lancets |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Lancets, blood |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Lanterns (battery or gas type) |
Plant Operations |
8410 |
.58 |
Instruments and Minor Equipment |
Laundering (by outside concern) |
Laundry and Linen |
8330 |
.74 |
Laundry and Linen |
Laxatives, simple |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Lease Costs (see Rental Charges) |
||||
Legal Fees, collections |
Patient Accounts, Admitting and Registration |
8520 |
.34 |
Legal Fees |
Hospital Administration |
8610 |
.34 |
Legal Fees |
|
Lens Paper |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Licenses, car, ambulance and truck |
Using Cost Center |
.83 |
Licenses and Taxes (Other than on Income) |
|
Lime, chlorinated |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Linen, bed |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Linen, disposable |
Laundry and Linen |
8830 |
.54 |
Linen and Bedding |
Linen, sterile |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Liners, bassinet |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Litmus Paper |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Local and Spinal Anesthetics |
Using Cost Center |
.43 |
Anesthetic Materials |
|
Long Distance Telephone Charges, general |
Hospital Administration |
8610 |
.65 |
Telephone and Telegraph |
Lost Item Replacement, patient |
Other Non-Operating Expense |
9250 |
.89 |
Other Expenses |
Lubricating Fluids |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Lubricating Jelly |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Lumber |
Appropriate Plant Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Lye |
Laundry and Linen |
8330 |
.55 |
Cleaning Supplies |
Magazines, lobby |
Hospital Administration |
8610 |
.84 |
Dues, Books and Subscriptions |
Magazines, medical journals |
Hospital Administration |
8610 |
.84 |
Dues, Books and Subscriptions |
Magazines, general interest |
Hospital Administration |
8610 |
.84 |
Dues, Books and Subscriptions |
Magazines, cost center |
Using Cost Center |
.84 |
Dues, Books and Subscriptions |
|
Magazines, students |
Appropriate Education Cost Center |
.84 |
Dues, Books and Subscriptions |
|
Maintenance Contracts, major movable equipment |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Maintenance Contracts, fixed equipment |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Maintenance Contracts, minor equipment |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Maalox |
Using Cost Center |
7150 |
.46 |
Pharmaceuticals |
Mangle Aprons |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Manometers, disposable |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Marking Ink and Labels |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Masks, face |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Mats, bath |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Mattress Covers and Pads |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Measures, metal |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Meat and Poultry |
Appropriate Food Services Cost Center |
.51 |
Food-Meats, Fish and Poultry |
|
Membership Dues (see dues) |
.84 |
Dues, Books, and Subscriptions |
||
Microbiology Supplies |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Microfilming (by outside concern) |
Using Cost Center |
.79 |
Purchased Services |
|
Mirrors, head, laryngeal, etc. |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Mortars |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Mortgage, interest expense |
Interest-Long Term |
8880 |
.82 |
Interest |
Motor Oil, ambulance |
Ambulance Services |
6850 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Motor Oil, car, truck |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Motor Vehicle Insurance |
Insurance-Other |
8850 |
.81 |
Insurance |
Motor Vehicle Licenses (ambulances, car, truck, etc.) |
Using Cost Center |
.83 |
Licenses and Taxes (Other than on Income) |
|
Mouthwash, nonprescription |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Mucous Bulbs |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Nails, hip fracture |
Appropriate Surgery Cost Center |
.41 |
Prostheses |
|
Narcotics |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Narcotic Permit Fees |
Pharmacy |
8470 |
.83 |
Licenses and Taxes (Other than on Income) |
Narcotic Records |
Pharmacy |
8470 |
.56 |
Office and Administrative Supplies |
Needles, aneurysm, aspirating |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Needles, spinal, hypodermic |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Needles, sewing |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Nets, laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Newspapers |
Using Cost Center |
.84 |
Dues, Books, and Subscriptions |
|
Nipples |
Appropriate Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Nipple Shields |
Appropriate Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Nitroglycerin |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Nitrous Oxide |
Appropriate Cost Center |
.43 |
Anesthetic Materials |
|
Novocaine |
Appropriate Cost Center |
.43 |
Anesthetic Materials |
|
Nurses' Uniforms (when hospital furnished), except students' |
Laundry and Linen |
8330 |
.57 |
Employee Wearing Apparel |
Nurses' uniforms, students' |
Nursing Education |
8220 |
.57 |
Employee Wearing Apparel |
Nursing School Catalogues, laboratory and school room supplies |
Nursing Education |
8220 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Office Supplies (printing and stationery) |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Oil, fuel |
Energy |
8420 |
.62 |
Fuel |
Oils and Greases, general |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Oral Scopolamine (O.B.) |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Orangewood Sticks |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Orthopedic Supplies |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Oxygen, in therapy |
Using Cost Center |
.44 |
Oxygen and Other Medical Gases |
|
Oxygen, in anesthesia |
Anesthesiology |
7080 |
.44 |
Oxygen and Other Medical Gases |
Pacemakers |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Packets-alcohol, lemon glycerine |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Pack (hot) Apparatus, electric (see Heaters, Hot packs, Kettles) |
||||
Packs, abdominal (laparotomy) |
Appropriate Surgery Cost Center |
.42 |
Surgical Supplies-General |
|
Packs, hot or cold (solution filled) |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Packs, steam |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Pads, bed, table, etc. (cloth) |
Using Cost Center |
.54 |
Linen and Bedding |
|
Pads, cleaning |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Pads, Laundry, Mangle, press |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Pads, rubber floor mat |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Pails, scrub |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Paint Brushes |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Painting, contracted |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Painters' Drop Cloths |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Paints, shellacs, varnishes |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Pans, baking |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Pans, dust |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Paper, duplication machine |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Paper, data processing |
Hospital Administration |
8610 |
.56 |
Office and Administrative Supplies |
Paper, print shop supplies |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Paper Cups |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Paper, shelf, toilet |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Paper Plates |
Appropriate Food Services Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Paper, wax |
Appropriate Food Services Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Patient Chargeable Supplies Ruined or Damaged |
Central Services and Supplies |
8460 |
Appropriate Natural Classification |
|
Patient Reusable Supplies (changeable items) |
Central Services and Supplies |
8460 |
Appropriate Natural Classification |
|
Pelvimeters |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Pencils, lead, crayon, marking |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Pens |
Using Cost Center |
.56 |
Office and Administrative, Supplies |
|
Pension Plan Premiums |
Cost Center to which Employee is Assigned (see section 1613) |
.25 |
Pension and Retirement |
|
Percussion Hammers |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Perforators, medical |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Periodicals, general |
Using Cost Center |
.84 |
Dues, Books, and Subscriptions |
|
Periodicals, medical |
Hospital Administration |
8610 |
.84 |
Dues, Books, and Subscriptions |
Periodicals, student nurses' |
Nursing Education |
8220 |
.84 |
Dues, Books, and Subscriptions |
Personal Property Tax (see Taxes) |
||||
Pestles |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Photographic Supplies |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Pillows |
Housekeeping |
8450 |
.54 |
Linen and Bedding |
Pins, bone extension |
Appropriate Surgery Cost Center |
.41 |
Prostheses |
|
Pins, laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Pins, safety, straight |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Pipettes |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Pitchers, water |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Plasmanate |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Plaster, building |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Plaster of Paris |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Plasters, adhesive |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Plates, bone |
Appropriate Cost Center |
.41 |
Prostheses |
|
Plates, china, dinner, salad, etc. |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Plates, petri |
Appropriate Laboratory Cost Center |
.58 |
Instruments and Minor Equipment |
|
Plates, X-ray (film) |
Appropriate Radiology Cost Center |
.48 |
Radiology Films |
|
Platinum Wire |
Appropriate Cost Center |
.41 |
Prostheses |
|
Plumbing Supplies |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Pneumatic Tubes |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Polishes |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Postage, for general use |
Hospital Administration |
8610 |
.87 |
Postage |
Postage, for specific cost centers |
Using Cost Center |
.87 |
Postage |
|
Powders, film developing |
Appropriate Radiology Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Powders, insect |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Powders, scouring |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Power, purchased |
Energy |
8420 |
.61 |
Electricity |
Prescriptions (outside purchases) |
Using Cost Center |
.79 |
Other Purchased Services |
|
Prescription Blanks |
Pharmacy |
8470 |
.56 |
Office and Administrative Supplies |
Prostheses and Appliances |
Using Cost Center |
.41 |
Prostheses |
|
Radiology Services (by outside concern) |
Appropriate Radiology Cost Center |
.79 |
Other Purchased Services |
|
Rags, cleaning |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Razor Blades |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Razors |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Receptacles, waste |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Record Forms, medical |
Medical Records |
8710 |
.56 |
Office and Administrative Supplies |
Records for Transcribing Machines |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Rectal Tubes |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Registers, narcotic |
Pharmacy |
8470 |
.56 |
Office and Administrative Supplies |
Rental Charges, major movable equipment |
Leases and Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Rental Charges, fixed equipment, general |
Leases and Rentals-Assets |
8815 |
.95 |
Lease/Rentals-Buildings, Improvements and Fixed Equipment |
Rental Charges, minor movable equipment |
Leases and Rentals-Movable Equipment |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Rentals, safety deposit boxes |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Repair/Replacement of personal property (eyeglasses, dentures, hearing aids, etc.) |
Hospital Administration |
8610 |
.89 |
Other Expenses |
Repairs, minor, to buildings (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Repairs to Equipment (by outside concern) |
||||
Major Movable |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Fixed Equipment |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Minor Equipment |
Plant Maintenance |
8400 |
.72 |
Maintenance and Repairs |
Respirators |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Retractors |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Ribbons, typewriter |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Rubber Bands |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Saccharimeters |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Safety Pins |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Sanitary Pads |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Saucers, plant |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Scalpels |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Scissor Sharpening |
Using Cost Center |
.79 |
Other Purchased Services |
|
Scoops, common duct, Mayo, etc. |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Scoops, flour, sugar, etc. |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Screwdrivers, surgical |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Screws, bone |
Appropriate Surgery Cost Center |
.41 |
Prostheses |
|
Seafood |
Appropriate Food Services Cost Center |
.51 |
Food-Meats, Fish, and Poultry |
|
Sedatives |
Using Cost Center |
.46 |
Pharmaceuticals |
|
Serology Supplies |
Appropriate Laboratory Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Sharpeners, pencil |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Sheepskins |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Sheets, linen |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Sheets, rubber, on patients' beds |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Sheets, wadding |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Signals, communication (beepers) |
Hospital Administration |
8610 |
.58 |
Instruments and Minor Equipment |
Slippers, paper |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Snares, tonsil, etc. |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Snow Removal (by outside concern) |
Plant Maintenance |
8400 |
.72 |
Purchased Services and Maintenance Repairs |
Soaps, dishwashing |
Appropriate Food Services Cost Center |
.55 |
Cleaning Supplies |
|
Soaps, floor, toilet |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Soaps, laundry |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Soaps, surgical |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Splints |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Steam Cleaner Rental |
Movable Equipment-Leases and Rentals |
8825 |
.96 |
Lease/Rentals-Movable Equipment |
Steam, purchased |
Energy |
8420 |
.62 |
Fuel |
Sterile Water |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Stethoscopes |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Stockinette |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Struts-Surgical |
Appropriate Surgery Cost Center |
.42 |
Surgical Supplies |
|
Suction Tips, disposable |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Supplies, patient chargeable |
Cost of Medical Supplies Sold |
7110 |
Appropriate Natural Classification |
|
Suppositories |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Surgical Drills and Saws |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Surgical Packs and Drapes |
Appropriate Surgery Cost Center |
.42 |
Surgical Supplies-General |
|
Sutures |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Swabs |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Syringes, bulb |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Syringes, hypo. |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Syringes, irrigating |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Tablets, paper |
Using Cost Center |
.56 |
Office and Administrative Supplies |
|
Taxes, real estate |
Licenses and Taxes (Other than Income Taxes |
8860 |
.83 |
Licenses and Taxes (Other than on Income) |
Taxes, personal property |
Licenses and Taxes (Other than Income Taxes |
8860 |
.83 |
Licenses and Taxes (Other than on Income) |
Taxes, business |
Licenses and Taxes (Other than Income Taxes) |
8860 |
.83 |
Licenses and Taxes (Other than on Income) |
Telegraph Expense |
Hospital Administration |
8610 |
.65 |
Telephone/Telegraph |
Telephone Expense: |
||||
General Lines Service |
Hospital Administration |
8610 |
.65 |
Telephone/Telegraph |
Dedicated Lines Service |
Using Cost Center |
.65 |
Telephone/Telegraph |
|
Medical Staff Administration |
8720 |
.65 |
Telephone/Telegraph |
|
Taxicab Charges |
Using Cost Center |
.86 |
Travel-Other |
|
Tenaculums |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Test Tubes |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Text Books, student nurses' |
Nursing Education |
8220 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Thermometers, mouth, bath, rectal |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Thermostat, wall |
Plant Operations |
8410 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Thread, sewing |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Thread, suture |
Using Cost Center |
.42 |
Surgical Supplies-General |
|
Throat Bags |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Time Cards (payroll) |
General Accounting |
8510 |
.56 |
Office Administrative Supplies |
Tips, irrigating, suction, uterine, etc. |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Tires, ambulance |
Ambulance Services |
6850 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Tires, car, truck |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Tissue, facial |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Toilet Paper |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Tongs, crucible |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Tongue Depressors |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Tourniquets |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Towels, bath face |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Towels, paper |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Traction Rope |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Travel, conventions and conferences |
Using Cost Center |
.85 |
Outside Training Sessions (Including Travel) |
|
Travel Expense: Educational, students |
Appropriate Education Cost Center |
.85 |
Outside Training Sessions (Including Travel) |
|
Recruiting Personnel |
Hospital Administration |
8610 |
.86 |
Travel-Other |
"Community": Service |
Hospital Administration |
8610 |
.86 |
Travel-Other |
Seminars, Employee |
Cost Center to which Employee is Assigned |
.85 |
Outside Training Sessions (Including Travel) |
|
Meetings, Employee |
Cost Center to which Employee is Assigned |
.86 |
Travel-Other |
|
Board |
Hospital Administration |
8610 |
.85 |
Outside Training Sessions (Including Travel) |
.86 |
Travel-Other |
|||
Medical Staff, Chief of |
Medical Staff Administration |
8720 |
.86 |
Travel-Other |
Administration |
Hospital Administration |
8610 |
.86 |
Travel-Other |
Tray Covers, paper (patients' meals) |
Dietary Services |
8310 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Trays, dressing |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Trays, serving, patients' |
Dietary Services |
8310 |
.58 |
Instruments and Minor Equipment |
Trays, desk |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Trays, staining |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Trephines |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
||
Tubes, centrifuge, test, etc. |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Tubes, colon, connecting, duodenal infusion, intravenous, etc. |
Using Cost Center |
.49 |
Other Medical Care Materials and Supplies |
|
Tubes, specimen |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Tubing, glass, heat resisting |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Tubing, rubber |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Tuition, employee education |
Employee Benefits-Non-Payroll-Related |
8830 |
.29 |
Employee Benefits (Non-Payroll Related) |
Tumblers, glass, drinking |
Appropriate Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Underpads |
Laundry and Linen |
8330 |
.54 |
Linen and Bedding |
Uniforms, doormen's |
Security |
8430 |
.57 |
Employee Wearing Apparel |
Uniforms, elevator operators' |
Plant Operations |
8410 |
.57 |
Employee Wearing Apparel |
Uniforms (hospital furnished:) |
||||
Employees (not owned by hospital) |
Cost Center to which Employee is Assigned |
.57 |
Employee Wearing Apparel |
|
Students |
Appropriate Education Cost Center |
.57 |
Employee Wearing Apparel |
|
Volunteer |
Hospital Administration |
8610 |
.57 |
Employee Wearing Apparel |
Candy Striper |
Hospital Administration |
8610 |
.57 |
Employee Wearing Apparel |
Urinals, patient |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Urinometers |
Appropriate Cost Center |
.58 |
Instruments and Minor Equipment |
|
Utensils, kitchen |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Utensils, stainless steel, kitchen |
Appropriate Food Services Cost Center |
.58 |
Instruments and Minor Equipment |
|
Utensils, stainless steel, medical |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Utensils, stainless steel, other |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Valves, medical |
Appropriate Surgery Cost Center |
.42 |
Surgical Supplies-General |
|
Vaporizers, medicinal (steam kettles) |
Using Cost Center |
.58 |
Instruments and Minor Equipment |
|
Vases, decorative |
Housekeeping |
8450 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Vegetable Oil |
Appropriate Food Services Cost Center |
.52 |
Food-Other |
|
Venetian Blind Cleaning |
Housekeeping |
8450 |
.79 |
Other Purchased Services |
Vests, infants' |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Volunteer Uniforms |
Hospital Administration |
8610 |
.57 |
Employee Wearing Apparel |
Volunteer Badges |
Hospital Administration |
8610 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Wash Cloths |
Laundry and Linen |
8330 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Waste Receptacles |
Housekeeping |
8450 |
.58 |
Instruments and Minor Equipment |
Water |
Energy |
8420 |
.63 |
Water |
Water Treatment Compounds |
Plant Operations |
8410 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Wax, floor |
Housekeeping |
8450 |
.55 |
Cleaning Supplies |
Window Glass |
Plant Maintenance |
8400 |
.59 |
Other Non-Medical and Non-Surgical Supplies |
Window Washing Expense (by outside concern) |
Housekeeping |
8450 |
.79 |
Other Purchased Services |
Wrappers, cloth |
Using Cost Center |
.59 |
Other Non-Medical and Non-Surgical Supplies |
|
Wrenches, bone traction, etc. |
Appropriate Surgery Cost Center |
.58 |
Instruments and Minor Equipment |
|
Wringers, mop |
Housekeeping |
8450 |
.58 |
Instruments and Minor Equipment |
X-ray film |
Appropriate Radiology Cost Center |
.48 |
Radiology Films |
|
X-ray procedures, purchased outside |
Appropriate Radiology Cost Center |
.71 |
Medical |