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
Upstate Blue Cross Supplemental Data
Section 446.30 - Cost allocation adjustments
|
Description of adjustment |
Cost center affected |
Account number |
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|
(a) |
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 |
|||
|
(b) |
Unincorporated business tax |
Provision for Income Taxes |
9410 |
||
|
(c) |
Corporate income taxes |
Provision for Income Taxes |
9410 |
||
|
(d) |
Unrecovered cost of courtesy allowances to employees and dependents |
Employee Benefits-Non-Payroll-Related |
8830 |
||
|
(e) |
Voluntary Agency Proficiency Testing Program |
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|
(1) |
Clinical laboratory |
Laboratory Services-Clinical |
7210 |
||
|
(2) |
Other (specify) |
Specify |
Specify |
||
|
(f) |
Grants, gifts and income for specific purposes |
Specify |
Specify |
||
|
(g) |
Depreciation-straight line to accelerated |
Depreciation and Amortization-Movable Equipment |
8820 |
||
|
(h) |
28B funding requirements |
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|
(1) |
Building and fixtures |
Depreciation/Amortization-Fixed Assets |
8810 |
||
|
(2) |
Movable equipment |
Depreciation/Amortization- Movable Equipment |
8820 |
||
|
(i) |
Hospital-based physicians on direct physician billing |
||||
|
(1) |
Diagnostic X-ray |
(i) |
Radiology-Diagnostic, and/or |
7320 |
|
|
(ii) |
CT Scanner, and/or |
7340 |
|||
|
(iii) |
Radiology-Therapeutic, and/or |
7360 |
|||
|
(iv) |
Nuclear Medicine |
7380 |
|||
|
(2) |
Laboratory |
(i) |
Laboratory Services-Clinical, and/or |
7210 |
|
|
(ii) |
Laboratory Services- Pathological, and/or |
7230 |
|||
|
(iii) |
Blood Storing and Processing |
7260 |
|||
|
(3) |
Electrocardiology |
Electrocardiology |
7290 |
||
|
(4) |
Emergency room physicians |
Emergency Services |
6710 |
||
|
(j) |
Other (specify) |
Specify |
Specify |
||
|
(k) |
Amounts may be expressed as: |
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|
(1) |
increases; or |
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|
(2) |
decreases |
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