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 446 - Reporting Requirements
Medicaid Supplemental Data
Section 446.37 - Cost allocation adjustments
|
Adjustment |
Cost center affected |
Account number |
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|
(a) |
Depreciation-replacement cost to historical cost |
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|
(1) |
Buildings and fixtures |
Depreciation and Amortization-Fixed Assets |
8810 |
||
|
(2) |
Equipment |
Depreciation and Amortization- Movable Equipment |
8820 |
||
|
(b) |
Depreciation-accelerated to straight line-buildings and fixtures |
Depreciation and Amortization- Fixed Assets |
8810 |
||
|
(c) |
Interest on inter-fund borrowing |
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|
(1) |
Funded depreciation |
(i) |
Interest-Short-Term, or |
8870 |
|
|
(ii) |
Interest-Long-Term |
8880 |
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|
(2) |
Donor-restricted funds |
(i) |
Interest-Short-Term, or |
8870 |
|
|
(ii) |
Interest-Long-Term |
8880 |
|||
|
(3) |
Other (specify) |
(i) |
Interest-Short-Term, or |
8870 |
|
|
(ii) |
Interest-Long-Term |
8880 |
|||
|
(d) |
Unincorporated business tax |
Provision for Income Taxes |
9410 |
||
|
(e) |
Corporate income tax |
Provision for Income Taxes |
9410 |
||
|
(f) |
Unrecovered cost of courtesy allowances to employees and dependents |
Employee Benefits-Non-Payroll-Related |
8830 |
||
|
(g) |
Voluntary Agency Proficiency Testing Program |
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|
(1) |
Clincial laboratory |
Laboratory Services-Clinical |
7210 |
||
|
(2) |
Other (specify) |
Specify |
Specify |
||
|
(h) |
Grants, gifts and income for specific purpose |
Specify |
Specify |
||
|
(i) |
Professional standards review organization |
Medical Care Review |
8740 |
||
|
Other (specify) |
Specify |
Specify |
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|
(j) |
Amounts may be expressed as: |
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|
(1) |
increases; or |
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|
(2) |
decreases. |
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