New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
- Section 451.0 - General
- Section 451.1 - Accelerated depreciation
- Section 451.2 - Accommodation fee
- Section 451.3 - Accounting
- Section 451.4 - Account control
- Section 451.5 - Accounting manual
- Section 451.6 - Accounting period
- Section 451.7 - Accounting policy
- Section 451.8 - Accrual basis
- Section 451.9 - Accumulated income (or earnings or profit)
- Section 451.10 - Activity
- Section 451.11 - Actual cost
- Section 451.12 - Actual time method
- Section 451.13 - Actuarial basis
- Section 451.14 - Additional (paid-in) capital
- Section 451.15 - Adjusting (journal) entry
- Section 451.16 - Administrative accounting
- Section 451.17 - Administrative expense
- Section 451.18 - Advance
- Section 451.19 - Age
- Section 451.20 - Aicpa
- Section 451.21 - Allocate
- Section 451.22 - Allowance
- Section 451.23 - Allowable costs
- Section 451.24 - Amortization
- Section 451.25 - Apportionment
- Section 451.26 - Appreciation
- Section 451.27 - Article 28-a facility
- Section 451.28 - Assets
- Section 451.29 - Audit
- Section 451.30 - Available beds
- Section 451.31 - Average daily inpatient census
- Section 451.32 - Average length of stay
- Section 451.33 - Average life
- Section 451.34 - Bad debts
- Section 451.35 - Balance
- Section 451.36 - Balance sheet
- Section 451.37 - Bed turnover rate
- Section 451.38 - Benefit
- Section 451.39 - Betterment
- Section 451.40 - Board-designated funds
- Section 451.41 - Bond
- Section 451.42 - Book inventory
- Section 451.43 - Book of original entry
- Section 451.44 - Book value (or cost)
- Section 451.45 - Calendar year
- Section 451.46 - Capital expenditures
- Section 451.47 - Capitalization
- Section 451.48 - Cash basis
- Section 451.49 - Certificate of deposit
- Section 451.50 - Chain organization
- Section 451.51 - Change of ownership
- Section 451.52 - Charity allowances
- Section 451.53 - Chart of accounts
- Section 451.54 - Classification of accounts
- Section 451.55 - Clearing account
- Section 451.56 - Common ownership
- Section 451.57 - Consistency
- Section 451.58 - Consultant
- Section 451.59 - Contractor
- Section 451.60 - Contractual adjustment
- Section 451.61 - Contributed capital
- Section 451.62 - Contributed services
- Section 451.63 - Control
- Section 451.64 - Control (or controlling) account
- Section 451.65 - Cost
- Section 451.66 - Cost allocation
- Section 451.67 - Cost centers
- Section 451.68 - Cost-finding
- Section 451.69 - Courtesy allowances
- Section 451.70 - Current assets
- Section 451.71 - Current liability
- Section 451.72 - Daily inpatient census
- Section 451.73 - Date of acquisition
- Section 451.74 - Deductible
- Section 451.75 - Deferral (or deferment)
- Section 451.76 - Deferred charges
- Section 451.77 - Definition
- Section 451.78 - Depreciation
- Section 451.79 - Department
- Section 451.80 - Development period
- Section 451.81 - Direct cost
- Section 451.82 - Direct expense
- Section 451.83 - Discount earned
- Section 451.84 - Distribution
- Section 451.85 - Donated services
- Section 451.86 - Donated supplies
- Section 451.87 - Earned
- Section 451.88 - Employee benefit
- Section 451.89 - Encumbrance (governmental accounting)
- Section 451.90 - Endowment fund
- Section 451.91 - Enterprise
- Section 451.92 - Equity
- Section 451.93 - Equity ownership
- Section 451.94 - Examination
- Section 451.95 - Exception
- Section 451.96 - Exhibit
- Section 451.97 - Expected life
- Section 451.98 - Expenditure
- Section 451.99 - Expense
- Section 451.100 - Expense center
- Section 451.101 - Expired cost
- Section 451.102 - External audit
- Section 451.103 - Extraordinary depreciation
- Section 451.104 - Facility
- Section 451.105 - Fair market value
- Section 451.106 - Fidelity bond
- Section 451.107 - Fiduciary
- Section 451.108 - Financial accounting
- Section 451.109 - Financial accounting standards board (fasb)
- Section 451.110 - Financial statement
- Section 451.111 - Fiscal year
- Section 451.112 - Fixed asset
- Section 451.113 - Fixed capital
- Section 451.114 - Fixed cost (or expense)
- Section 451.115 - Fringe benefit
- Section 451.116 - Function
- Section 451.117 - Functional
- Section 451.118 - Functional accounting
- Section 451.119 - Fund
- Section 451.120 - Fund account
- Section 451.121 - Fund accounting
- Section 451.122 - Fund asset
- Section 451.123 - Fund balance
- Section 451.124 - Fund balance sheet
- Section 451.125 - Funded debt
- Section 451.126 - Funded reserve
- Section 451.127 - Fund group
- Section 451.128 - Fund liability
- Section 451.129 - Funds held in trust by others
- Section 451.130 - Generally accepted accounting principles
- Section 451.131 - Generally accepted auditing standards
- Section 451.132 - General journal
- Section 451.133 - General ledger
- Section 451.134 - Generally accepted
- Section 451.135 - Gross
- Section 451.136 - Group i equipment
- Section 451.137 - Group ii equipment
- Section 451.138 - Group iii equipment
- Section 451.139 - Hfma
- Section 451.140 - Historical cost
- Section 451.141 - Home office
- Section 451.142 - Hospital
- Section 451.143 - Imprest cash
- Section 451.144 - Imprest fund
- Section 451.145 - Imprest system
- Section 451.146 - Improvement
- Section 451.147 - Imputed value of services rendered
- Section 451.148 - Income realization
- Section 451.149 - Income statement
- Section 451.150 - Increment
- Section 451.151 - Indirect cost
- Section 451.152 - Indirect liability
- Section 451.153 - Initial occupancy period
- Section 451.154 - Initial occupancy expense
- Section 451.155 - Inpatient
- Section 451.156 - Inpatient admission
- Section 451.157 - Inpatient bed count
- Section 451.158 - Inpatient bed count day
- Section 451.159 - Inpatient bed count days (total)
- Section 451.160 - Inpatient bed occupancy ratio
- Section 451.161 - Inpatient census
- Section 451.162 - Inpatient discharge
- Section 451.163 - Intangible assets
- Section 451.164 - Interfund transfer
- Section 451.165 - Interest
- Section 451.166 - Interest on capital indebtedness
- Section 451.167 - Internal control
- Section 451.168 - Inventory
- Section 451.169 - Inventory control
- Section 451.170 - Inventory valuation
- Section 451.171 - Invested capital
- Section 451.172 - Ledger control
- Section 451.173 - Length of stay (for one patient)
- Section 451.175 - Leasehold improvements
- Section 451.176 - Liability
- Section 451.177 - Licensed bed capacity
- Section 451.178 - Limited-life asset
- Section 451.179 - Liquid asset
- Section 451.180 - Living trust funds
- Section 451.181 - Maintenance
- Section 451.182 - Management
- Section 451.183 - Materiality
- Section 451.184 - Matrix inversion
- Section 451.185 - Medical recipient
- Section 451.186 - Medical services
- Section 451.187 - Medicare
- Section 451.188 - Multi-facility provider
- Section 451.189 - Net worth
- Section 451.190 - Nominal account
- Section 451.191 - Nonallowable cost
- Section 451.192 - Nonoperating revenue
- Section 451.193 - Nonprofit corporation
- Section 451.194 - Nonrestricted funds
- Section 451.195 - Nonrevenue-producing cost centers
- Section 451.196 - Object classification
- Section 451.197 - Obsolescence
- Section 451.198 - Occasion of service
- Section 451.199 - Occupancy expense
- Section 451.200 - Operating budget
- Section 451.201 - Operating cost (or expense)
- Section 451.202 - Operating income (or profit)
- Section 451.203 - Operational period
- Section 451.204 - Organizational unit
- Section 451.205 - Original cost
- Section 451.206 - Outpatient
- Section 451.207 - Outstanding
- Section 451.208 - Overhead
- Section 451.209 - Owner
- Section 451.210 - Paid-in capital
- Section 451.211 - Part a and part b services
- Section 451.212 - Patient day
- Section 451.213 - Payroll distribution
- Section 451.214 - Permanent financial occupancy date
- Section 451.215 - Per patient day costs (ppd)
- Section 451.216 - Petty cash fund
- Section 451.217 - Plant
- Section 451.218 - Plant replacement and expansion funds
- Section 451.219 - Pooled investments
- Section 451.220 - Pre-opening expenses
- Section 451.221 - Prepaid expense
- Section 451.222 - Principal
- Section 451.223 - Proprietary accounts
- Section 451.224 - Prorate
- Section 451.225 - Prudent buyer concept
- Section 451.226 - Purchased services
- Section 451.227 - Quick asset
- Section 451.228 - Reasonable cost
- Section 451.229 - Related organization
- Section 451.230 - Repair
- Section 451.231 - Replacement
- Section 451.232 - Replacement cost
- Section 451.233 - Residential health care facility
- Section 451.234 - Responsibility accounting
- Section 451.235 - Restricted funds
- Section 451.236 - Retained earnings (or income)
- Section 451.237 - Retirement of indebtedness funds
- Section 451.238 - Return on capital investment
- Section 451.239 - Revenue
- Section 451.240 - Revenue-producing cost centers
- Section 451.241 - Revolving fund
- Section 451.242 - Round off
- Section 451.243 - Schedule
- Section 451.244 - Service cost
- Section 451.245 - Share of pooled investments
- Section 451.246 - Sinking fund
- Section 451.247 - Special purpose fund
- Section 451.248 - Specific purpose funds
- Section 451.249 - Stepdown method
- Section 451.250 - Straight-line method
- Section 451.251 - Tangible assets
- Section 451.252 - Temporary funds
- Section 451.253 - Term endowment funds
- Section 451.254 - Trial balance
- Section 451.255 - Trade discount
- Section 451.256 - Total inpatient service days
- Section 451.257 - Total length of stay (for all inpatients)
- Section 451.258 - Unit of service
- Section 451.259 - Unrestricted funds
- Section 451.260 - Useful life
- Section 451.261 - Valuation account (or reserve)
- Section 451.262 - Weighted average
Current through Register Vol. 46, No. 39, September 25, 2024
Statutory authority: Public Health Law, §§ 2803[2], 2803-b, 2805-e, 2808
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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