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 451.190 - Nominal account
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 451.190
Current through Register Vol. 46, No. 39, September 25, 2024
Any of the accounts the balances of which are transferred to retained earnings at the close of each fiscal year; so-called because such accounts reflect completed transactions or expired costs.
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