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 456 - Cost-finding Practices And Procedures
Section 456.3 - Mandated statistical bases for cost allocation

(a) Nonrevenue support services. Functional reporting Allocation basis center (1) Depreciation, Leases Depreciation by building, by department and Rentals (2) Depreciation on Major For assets acquired prior to 1/1/78, Movable Equipment depreciation may be allocated to departments based on square feet, net. For major movable equipment acquisitions subsequent to 1/1/78, depreciation on such assets must be assigned based on the physical location of the equipment. (3) Interest on Capital Square feet of building for which debt incurred Debt and actual depreciation of major movable equipment (4) Fiscal Services Accumulated costs (5) Administrative Services Accumulated costs (6) Plant Operation and Square feet, net Maintenance (7) Grounds Square feet, net (8) Security Square feet, net (9) Laundry and Linen Dry and clean pounds distributed, includes the equivalent weight of disposable linens distributed (10) Housekeeping Assigned time (11) Patient Food Service Dietary meals served (12) Cafeteria Average number of employees (13) Nursing Administration Total hours of direct nursing service (14) Activities Program Number of participants, by program (15) Non-Physician Education Assigned time of students (16) Medical Education Assigned time--interns and residents (17) Medical Director's Time spent Office* (18) Housing Number of rooms occupied by department assigned (19) Medical Records* Hours of service (20) Utilization Review Number of cases reviewed, by program area (21) Social Services* Hours of service (22) Transportation* Number of users, by program

(b) Ancillary service revenue centers. Functional reporting center Allocation basis (1) Laboratory Services CAP workload measurement units (2) Electrocardiology CAP workload measurement units (3) Electroencephalogy CAP workload measurement units (4) Radiology Relative value units (5) Inhalation Therapy Number of treatments (6) Podiatry Number of visits (7) Dental Number of visits (8) Psychiatric Number of visits (9) Physical Therapy Number of treatments (10) Occupational Therapy Number of treatments (11) Speech and Hearing Therapy Number of treatments (12) Medical Staff Services* Hours of service by physician (13) Pharmacy** Costed requisitions (14) Central Service Supply** Costed requisitions

(c) Exceptions.