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 458 - Natural Classification Of Expense
Section 458.5 - Supplies and materials classification index
This section presents guidelines forreporting supplies and services expenses by the proper functional reporting center and natural classification. Items whose use is common to more than one functional reporting center are not referenced to a single center but to the "appropriate" reporting center. Some items are too general in nature to be referenced to a specific natural classification. Therefore, the reference is to the "appropriate" natural classification.
|
Item |
Functional reporting center |
Natural classification |
|
Abrasive floor surfacing |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Accounting and audit fees |
Fiscal Services |
Auditing Services |
|
Ace bandages |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Acetylene, dissolved |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Acids, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Actuarial fees |
Fiscal Services |
Consulting and Management Services |
|
Adapters, glass, metal, syringe |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Adhesive pads |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Adhesive remover |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Adhesive tape |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Administrative resident stipends |
Appropriate Reporting Center |
Interns, Residents and Fellows |
|
Admission forms |
Social Services |
Office and Administrative Supplies |
|
Advertising, community educ. |
Administrative Services |
Other Direct Expenses |
|
Advertising, employment |
Administrative Services |
Other Direct Expenses |
|
Advertising, sale of assets and waste |
Appropriate Reporting Center |
Other Direct Expenses |
|
Advertising, other |
Appropriate Reporting Center |
Other Direct Expenses |
|
Affiliation Dues, Nursing Home Association |
Administrative Services |
Dues to Nursing Home Associations |
|
Air cushions, invalid |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Airways |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Albuminometers |
Laboratory Services |
Minor Nonmedical Equipment |
|
Alcohol, grain |
Pharmacy |
Medicine Cabinet Drugs |
|
Alcohol, rubbing |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Alcohol packets |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Alcohol permit fees |
Pharmacy |
Licenses and Taxes (other than income taxes) |
|
Alcohol records |
Pharmacy |
Office and Administrative Supplies |
|
Alkalies, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Ambulance fees |
Transportation |
Other Purchased Services |
|
Ambulance insurance premiums |
Administrative Services |
Insurance |
|
Ambulance licenses |
Administrative Services |
Licenses and Taxes (other than income taxes) |
|
Ambulance rental |
Transportation |
Rentals or Lease-Movable Equipment |
|
Ammonia |
Housekeeping Service |
Cleaning Supplies |
|
Analgesics |
Pharmacy |
Medicine Cabinet Drugs |
|
Arbitration expenses |
Administrative Services |
Legal Services |
|
Aspirin |
Pharmacy |
Medicine Cabinet Drugs |
|
Assessments, improvement |
Administrative Services |
Licenses and Taxes (other than income taxes) |
|
Assessments, operating |
Administrative Services |
Licenses and Taxes (other than income taxes) |
|
Association, dues Nursing Home Association |
Administrative Services |
Dues to Nursing Home Association |
|
Association dues, other |
Appropriate Reporting Center |
Other Direct Expenses |
|
Atomizers |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Attorney's fees |
Administrative Services |
Legal Service |
|
Audit fees |
Fiscal Services |
Auditing Services |
|
Autoclave tape |
Central Service Supply |
Other Supplies and Materials |
|
Automatic door repairs |
Plant Operation and Maintenance |
Repairs and Maintenance-Purchased Services Nonassignable |
|
Automatic telephone rentals |
Administrative Services |
Rental or Lease-Movable Equipment |
|
Automobile insurance premium |
Appropriate Reporting Center |
Insurance |
|
Automobile license |
Appropriate Reporting Center |
Licenses and Taxes (other than income taxes) |
|
Automobile rentals |
Appropriate Reporting Center |
Rental or Lease-Movable Equipment |
|
Automobile repairs |
Appropriate Reporting Center |
Repairs and Maintenance-Purchased Services Directly Assignable |
|
Awards, employee |
Appropriate Reporting Center |
Other Direct Expenses |
|
Awards, volunteer service |
Administrative Services |
Other Direct Expenses |
|
Badges, identification, employees |
Administrative Services |
Office and Administrative Supplies |
|
Badges, identification, volunteers |
Administrative Services |
Office and Administrative Supplies |
|
Bags, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Bags, paper |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Bandages |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Bands, identification |
Social Services |
Other Supplies and Materials |
|
Bands, rubber |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Bank charges |
Fiscal Services |
Other Direct Expenses |
|
Basin, bath, emesis, face |
Appropriate Nursing Reporting Center |
Minor Nonmedical Equipment |
|
Baskets, drug |
Pharmacy |
Minor Nonmedical Equipment |
|
Baskets, waste |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Baskets, specimen, collection (sputum, urine and feces) |
Laboratory Services |
Minor Nonmedical Equipment |
|
Bath caps |
Laundry and Linen Services |
Other Supplies and Materials |
|
Bath mats |
Laundry and Linen Services |
Other Supplies and Materials |
|
Bath robes |
Laundry and Linen Services |
Other Supplies and Materials |
|
Batteries, flashlight |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Bedpans |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Benzalkonium chloride sol. and tinct. |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Blankets |
Laundry and Linen Services |
Linen and Bedding |
|
Blood bank supplies |
Laboratory Services |
Other Medical Care Materials and Supplies |
|
Blood, for patients |
Laboratory Services |
Other Medical Care Materials and Supplies |
|
Blood derivatives |
Laboratory Services |
Other Medical Care Materials and Supplies |
|
Blood type tests, purchased |
Laboratory Services |
Medical-Purchased Services |
|
Blow bottles |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Board member expenses |
Administrative Services |
Appropriate Natural Classification |
|
Bond, Underwriting and issuance cost |
Interest on Capital Debt |
Administrative Fees-Long term Debt |
|
Bonding discount amortization |
Interest on Capital Debt |
Interest |
|
Bonding insurance premiums, employees |
Appropriate Reporting Center |
Insurance |
|
Bond interest expense |
Interest on Capital debt |
Interest |
|
Book and journal binding |
Administrative Services |
Other Direct Expenses |
|
Bookkeeping forms |
Fiscal Services |
Office and Administrative Supplies |
|
Books, medical |
Administrative Services |
Books, Periodicals, Etc. |
|
Borax |
Laundry and Linen Services |
Other Supplies and Materials |
|
Bottles, drug |
Pharmacy |
Other Supplies and Materials |
|
Bottles, reagent |
Laboratory Services |
Other Supplies and Materials |
|
Bottles, specimen |
Laboratory Services |
Other Supplies and Materials |
|
Bread and pastries |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Brooms |
Housekeeping Service |
Other Supplies and Materials |
|
Brushes |
Housekeeping Service |
Other Supplies and Materials |
|
Buckets, scrub |
Housekeeping Service |
Other Supplies and Materials |
|
Building repairs by outside concerns |
Plant Operation and Maintenance |
Repairs and Maintenance-Purchased Services-Nonassignable |
|
Bulbs, electric light |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Burners, bunsen |
Laboratory Services |
Other Supplies and Materials |
|
Business interruption insurance |
Administrative Services |
Insurance |
|
Business machine rentals |
Appropriate Reporting Center |
Rental or Lease-Movable Equipment |
|
Business office forms |
Fiscal Services |
Office and Administrative Supplies |
|
Buttons |
Laundry and Linen Services |
Other Supplies and Materials |
|
Canes |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Caps, ice (bags) |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Capsules |
Pharmacy |
Medicine Cabinet Drugs |
|
Carpenter tools |
Plant Operation and Maintenance |
Minor Nonmedical Equipment |
|
Carpeting and rugs, cleaning |
Housekeeping Service |
Other Purchased Services |
|
Cartage, drayage, and freight |
||
|
(1) supplies |
Same Reporting Center as Item Purchased |
Other Direct Expenses |
|
(2) equipment |
Same Reporting Center as Item Purchased |
|
|
Cash shortages, overages |
Fiscal Services |
Other Direct Expenses |
|
Casters |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Cases, pillow |
Laundry and Linen Services |
Linen and Bedding |
|
Catheter boxes, trays |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Catheters, metal, rubber, etc. |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Chart envelopes |
Medical Records |
Office and Administrative Supplies |
|
Chart, patient |
Medical Records |
Office and Administrative Supplies |
|
Checkbooks and voucher checks |
Fiscal Services |
Office and Administrative Supplies |
|
Chemicals, pharmaceutical |
Pharmacy |
Prescription Drugs |
|
Chemicals, reagent |
Laboratory Services |
Other Medical Care Materials and Supplies |
|
Chinaware |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Chux |
Laundry and Linen Services |
Disposable Linens |
|
Cleaning compounds |
Housekeeping Service |
Cleaning Supplies |
|
Cleavers, chopping |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Clocks, household |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Clocks, interval timer |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Clothes racks |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Clothing, inpatients |
Laundry and Linen Services |
Other Supplies and Materials |
|
Clothing, staff |
Appropriate Reporting Center |
Employee Wearing Apparel |
|
Cloths, face |
Laundry and Linen Services |
Linen and Bedding |
|
Cloths, table |
Appropriate Dietary Reporting Center |
Other Supplies and Materials |
|
Coal and coke |
Plant Operation and Maintenance |
Other Utilities |
|
Cocaine |
Pharmacy |
Prescription Drugs |
|
Colanders |
Appropriate Dietary Reporting Center |
Minor Nonmedical Equipment |
|
Collection fees |
Fiscal Services |
Collection Services |
|
Compensations, physician |
||
|
(1) payroll |
Appropriate Reporting Center |
Salaries and Wages-Physicians |
|
(2) non-payroll |
Appropriate Reporting Center |
Physicians Fees |
|
Compound tincture benzoin |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Consultant fees |
||
|
(1) from non-related organization |
Appropriate Reporting Center |
Consulting and Management Services |
|
(2) from related organization |
Appropriate Reporting Center |
Management Services |
|
Containers, false teeth |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Containers, needle |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Controlled substances |
Pharmacy |
Prescription Drugs |
|
Controls, sterilizer |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Cotton, absorbent |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Cotton balls |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Cottonseed oil |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Covers, tray or table (patients) |
Appropriate Dietary Reporting Center |
Other Supplies and Materials |
|
Cross match fees (see Laboratory Procedures) |
||
|
Crutches |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Cuffs, blood pressure |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Cups, china |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Cups, paper, beverage |
Appropriate Dietary Reporting Center |
Other Supplies and Materials |
|
Cups, sputum, paper |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Curtains and draperies, window, cleaning |
Housekeeping Service |
Other Purchased Services |
|
Curtains and draperies, cubicle, initial |
Housekeeping Service |
Other Supplies and Materials |
|
Cushions, air, invalid |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Cutters, paper |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Dairy products |
Appropriate Reporting Center |
Dietary-Food |
|
Data processing fees, patient discharge information |
Fiscal Services |
Other Purchased Services |
|
Data processing fees, patient discharge information |
Utilization Review |
Other Purchased Services |
|
Data processing fees,. general accounting |
Fiscal Services |
Other Purchased Services |
|
Data processing forms |
Fiscal Services |
Office and Administrative Supplies |
|
Data processing supplies |
Fiscal Services |
Office and Administrative Supplies |
|
Dental supplies |
Dental |
Other Medical Care Materials and Supplies |
|
Depreciation, major movable equipment |
Appropriate Reporting Center |
Depreciation and Amortization |
|
Depreciation, minor equipment |
Appropriate Reporting Center |
Depreciation and Amortization |
|
Depressors, tongue |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Detective service |
Security |
Other Purchased Services |
|
Detergents (laundry) |
Laundry and Linen Services |
Cleaning Supplies |
|
Developers and hypo solutions |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Dextrose |
Pharmacy |
Prescription Drugs |
|
Dinnerware |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Dishes, evaporating, Petri |
Laboratory Services |
Minor Nonmedical Equipment |
|
Dishes, table |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Dishpans |
Appropriate Dietary Reporting Center |
Minor Nonmedical Equipment |
|
Disinfectants |
Housekeeping Service |
Other Supplies and Materials |
|
Dissectors |
Laboratory Services |
Instruments and Minor Medical Equipment |
|
Doilies, tray, paper |
Appropriate Dietary Reporting Center |
Other Supplies and Materials |
|
Douche pans |
Central Service Supply |
Minor Nonmedical Equipment |
|
Draperies and curtains (see Curtains) |
||
|
Drayage (see Cartage) |
||
|
Dressing tray |
Central Service Supply |
Minor Nonmedical Equipment |
|
Dressings |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Drinking cups (see Cups) |
||
|
Droppers, medicine |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Dues, association, nursing home |
Administrative Services |
Dues to Nursing Home Associations |
|
Dues, professional organizations |
Appropriate Reporting Center |
Other Direct Expenses |
|
Dust control |
Housekeeping Service |
Other Purchased Services |
|
Dyes, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Education supplies, students' |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Education supplies, inservice-Nursing |
Nursing Administration |
Other Supplies and Materials |
|
Education supplies. inservice-Other |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Electric light bulbs |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Electricity |
Plant Operation and Maintenance |
Electricity |
|
Elevator inspection fees |
Plant Operation and Maintenance |
Other Direct Expense |
|
Elevator liability insurance |
Plant Operation and Maintenance |
Insurance |
|
Elevator repairs |
Plant Operation and Maintenance |
Repairs and Maintenance-Purchased Service Nonassignable |
|
Employee benefits. F.I.C.A. |
Reporting Center to which Employee is Assigned |
FICA |
|
Employee benefits, unemployment insurance |
Reporting Center to which Employee is Assigned |
State Unemployment Insurance and Federal Unemployment Insurance |
|
Employee benefits, parking |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, meals |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, health insurance |
Reporting Center to which Employee is Assigned |
Group Health Insurance |
|
Employee benefits, life insurance |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, tuition |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, recreational and cultural activities |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, licenses |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee benefits, pension, nonunion |
Reporting Center to which Employee is Assigned |
Pension and Retirement-Nonunion |
|
Employee benefits, pension, union |
Reporting Center to which Employee is Assigned |
Pension and Retirement-Union |
|
Employee benefits, housing allowance |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Employee uniforms, hospital owned |
Laundry and Linen Services |
Employee Wearing Apparel |
|
Employment agency fees |
Administrative Services |
Other Fees |
|
Enema, disposable |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Engineering tools |
Plant Operation and Maintenance |
Minor Nonmedical Equipment |
|
Envelopes, films, x-rays |
Radiology |
Other Supplies and Materials |
|
Envelopes, paper, other |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Epsom salts |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Equipment repair by outside concerns |
Appropriate Reporting Center |
Repairs and Maintenance-Purchase Services-Directly Assignable |
|
Express charges (see Cartage) |
||
|
Exterminator (pest control services) |
Housekeeping Service |
Other Purchased Services |
|
Extractors, fruit juice |
Appropriate Dietary Reporting Center |
Minor Nonmedical equipment |
|
Face cloths |
Laundry and Linen Services |
Linen and Bedding |
|
Face masks |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Fees, medical-Physicians |
Appropriate Reporting Center |
Physicians Fees |
|
Fees, medical-Therapists |
Appropriate Reporting Center |
Therapists and Others (nonphysicians) |
|
Fees, nonmedical (see specific category) |
||
|
Fidelity bond premiums |
Reporting Center to which Employee is Assigned |
Insurance |
|
Film hangers |
Radiology |
Minor Nonmedical Equipment |
|
Films |
Radiology |
Other Medical Care Materials and Supplies |
|
Filters-air conditioners |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Fingerprinting supplies |
Security |
Other Supplies and Materials |
|
Fire insurance premiums |
Administrative Services |
Insurance |
|
Flashlight and batteries |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Flasks, general |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Flowers, decorative |
Housekeeping Services |
Other Direct Expenses |
|
Flower pots and planters |
||
|
(1) inside facility |
Housekeeping Services |
Other Supplies and Materials |
|
(2) outside facility |
Grounds |
Other Supplies and Materials |
|
Food, meat, fish and poultry |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Food, other |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Forks, kitchen |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Forms, medical record, medical history, etc. |
Medical Records |
Office and Administrative Supplies |
|
Freight Charges (see Cartage) |
||
|
Fruits and vegetables |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Fuel, gas |
Plant Operation and Maintenance |
Gas |
|
Fund raising expenses |
Fund Raising |
Appropriate Natural Classification |
|
Funnels |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Gags, mouth |
Central Service Supply |
Other Supplies and Materials |
|
Garbage cans |
Housekeeping Service |
Minor Nonmedical Equipment |
|
Gas (fuel) |
Plant Operation and Maintenance |
Gas |
|
Gasoline |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Gauze |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Germicides, cleaning |
Housekeeping Service |
Cleaning Supplies |
|
Glass, window |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Glassware, kitchen, dining room |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Glassware, laboratory |
Laboratory Services |
Other Supplies and Materials |
|
Gloves, disposable |
Central Service Supply |
Other Supplies and Materials |
|
Gloves, reuseable |
Central Service Supply |
Other Supplies and Materials |
|
Glucose, I.V. |
Pharmacy |
Prescription Drugs |
|
Glue, furniture, etc. |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Glycerine |
Pharmacy |
Medicine Cabinet Drugs |
|
Gowns, employee |
Laundry and Linen Services |
Employee Wearing Apparel |
|
Gowns, patients' |
Laundry and Linen Services |
Other Supplies and Materials |
|
Graduates, glass |
Laboratory Services |
Other Supplies and Materials |
|
Grass seed |
Grounds |
Other Supplies and Materials |
|
Graters, food |
Appropriate Dietary Reporting Center |
Minor Nonmedical Equipment |
|
Greases, lubricating |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Guard service fees |
Security |
Other Purchased Services |
|
Hammers, percussion reflex |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Hangers, coat |
Housekeeping |
Other Supplies and Materials |
|
Hangers, film |
Radiology |
Minor Nonmedical Equipment |
|
Hardware |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Heaters |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Heating, ventilating and air conditioning supplies |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Holders, napkin |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Holders, needle |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Holders, sputum cup |
Central Service Supply |
Other Supplies and Materials |
|
Holders, test tube |
Laboratory Services |
Other Supplies and Materials |
|
Hot packs, apparatus |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Hot water bottles |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Hydrogen Peroxide |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Hypodermic needles |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
I.V. set |
Pharmacy |
Other Medical Care Materials and Supplies |
|
I.V. additives |
Pharmacy |
Prescription Drugs |
|
I.V. solutions |
Pharmacy |
Prescription Drugs |
|
I.V. supplies |
Pharmacy |
Other Medical Care Materials and Supplies |
|
Ice (purchased) |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Ice bags |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Ident-a-bands |
Social Services |
Other Supplies and Materials |
|
Income tax |
Note: Income Taxes are Nonoperating Expenses which are not assigned to Functional Reporting Centers |
Other Direct Expenses |
|
Ink, printing |
Administrative Services |
Other Supplies and Materials |
|
Ink, marking |
Laundry and Linen Services |
Other Supplies and Materials |
|
Insect extermination expense |
Housekeeping Service |
Other Purchased Services |
|
Insecticides |
Housekeeping Service |
Other Supplies and Materials |
|
Inservice education supplies (see Education supplies) |
||
|
Inspection fees and permits |
Appropriate Reporting Center |
Other Direct Expenses |
|
Instruments, tray-reusable |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Instruments, tray-disposable |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Insurance: |
||
|
Boiler liability |
Plant Operation and Maintenance |
Insurance |
|
Bonding liability |
Reporting Center to which Employee is Assigned |
Insurance |
|
Elevator liability |
Plant Operation and Maintenance |
Insurance |
|
Fire |
Administrative Services |
Insurance |
|
Malpractice liability |
Administrative Services |
Insurance |
|
Unemployment |
Reporting Center to which Employee is Assigned |
State Unemployment Insurance and Federal Unemployment Insurance |
|
Workers' Compensation (ind. injury) |
Reporting Center to which Employee is Assigned |
Workers' Compensation Insurance |
|
Intercommunication system expense |
Administrative Services |
Appropriate Natural Classification |
|
Interest expense, current working capital |
Administrative Services |
Interest |
|
Interest expense, long term |
Interest on Capital Debt |
Interest |
|
Intramuscular injectables |
Pharmacy |
Prescription Drugs |
|
Irrigating solutions |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Irrigation tips |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Irrigation |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Jackets, orderlies, operating room, etc. |
Laundry and Linen Services |
Employee Wearing Apparel |
|
Jars, specimen |
Laboratory Services |
Other Supplies and Materials |
|
Journals, medical (see Magazines) |
||
|
Kettles, steam (patients' use) |
Central Service Supply |
Minor Nonmedical Equipment |
|
Kettles, steam (kitchen) |
Appropriate Dietary Reporting Center |
Minor Nonmedical Equipment |
|
Keys |
Security |
Other Supplies and Materials |
|
Kitchen utensils |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Knife, bread, butcher, etc. |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Labels, drug |
Pharmacy |
Other Supplies and Materials |
|
Labels, other |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Labor relations and consultation fees |
Administrative Services |
Consulting and Management Services |
|
Laboratory procedures by facility based physicians |
Laboratory Services |
Physicians Fees |
|
Laboratory procedures by outside concerns |
Laboratory Services |
Contracted Services |
|
Lactometers |
Laboratory Services |
Other Supplies and Materials |
|
Ladders |
Plant Operation and Maintenance |
Minor Nonmedical Equipment |
|
Lamps, electric |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Lancets |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Lancets, blood |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Lanterns (battery or gas type) |
Plant Operation and Maintenance |
Minor Nonmedical Equipment |
|
Laundering-outside concerns |
Laundry and Linen Services |
Contracted Services |
|
Laxatives, simple |
Pharmacy |
Medicine Cabinet Drugs |
|
Lease costs (see Rental Charges) |
||
|
Legal fees, collections |
Fiscal Services |
Legal Services |
|
Legal fees |
Administrative Services |
Legal Services |
|
Lens paper |
Laboratory Services |
Other Supplies and Materials |
|
Licenses |
Administrative Services |
Licenses and Taxes (other than income tax) |
|
Lime, chlorinated |
Housekeeping Service |
Cleaning Supplies |
|
Linen, bed |
Laundry and Linen Services |
Linen and Bedding |
|
Linen, disposable |
Laundry and Linen Services |
Disposable Linens |
|
Linen, sterile |
Laundry and Linen Services |
Linen and Bedding |
|
Litmus paper |
Laboratory Services |
Other Supplies and Materials |
|
Long distance telephone charges |
Administrative Services |
Telephone and Telegraph |
|
Lubricating fluids |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Lubricating jelly |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Lumber |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Lye |
Laundry and Linen Services |
Cleaning Supplies |
|
Magazines, lobby |
Administrative Services |
Books, Periodicals, Etc. |
|
Magazines, medical journals |
Appropriate Reporting Center |
Books, Periodicals, Etc. |
|
Magazines, general interest |
Administrative Services |
Books, Periodicals, Etc. |
|
Magazines. department |
Appropriate Reporting Center |
Books, Periodicals, Etc. |
|
Maintenance contracts, major movable equipment |
Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance Purchased Services Nonassignable |
Repairs and Maintenance-Purchased Services Directly Assignable |
|
Maintenance contracts, fixed equipment |
Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable |
Repairs and Maintenance-Purchased Services-Directly Assignable |
|
Maintenance contracts, minor movable equipment |
Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable |
Repairs and Maintenance-Purchased Services-Directly Assignable |
|
Maalox |
Pharmacy |
Medicine Cabinet Drugs |
|
Mangle aprons |
Laundry and Linen Services |
Other Supplies and Materials |
|
Marking ink and labels |
Laundry and Linen Services |
Other Supplies and Materials |
|
Mats, bath |
Laundry and Linen Services |
Other Supplies and Materials |
|
Mattress covers and pads |
Laundry and Linen Services |
Linen and Bedding |
|
Measures, metal |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Meat and poultry |
Appropriate Reporting Center |
Dietary-Food |
|
Membership dues, Nursing Home Asso. |
Appropriate Reporting Center |
Dues to Nursing Home Associations |
|
Membership dues, other |
Appropriate Reporting Center |
Other Direct Expenses |
|
Mortars |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Mortgage, interest expense |
Interest on Capital Debt |
Interest |
|
Motor oil, car, truck |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Motor vehicle insurance |
Appropriate Reporting Center |
Insurance |
|
Motor vehicle license |
||
|
(see Licenses) |
||
|
Mouthwash, nonprescription |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Mucous bulbs |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Narcotics |
Pharmacy |
Pharmaceuticals |
|
Narcotic permit fees |
Pharmacy |
Licenses and Tax (other than income taxes) |
|
Narcotic records |
Pharmacy |
Office and Administrative Supplies |
|
Needles, aneurysm, aspirating |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Needles, spinal, hypodermic |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Needles, sewing |
Laundry and Linen Services |
Other Supplies and Materials |
|
Nets, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Newspapers |
Appropriate Reporting Center |
Books, Periodicals, Etc. |
|
Nitroglycerine |
Pharmacy |
Prescription Drugs |
|
Novacaine |
Pharmacy |
Prescription Drugs |
|
Nurses' uniforms (when hospital furnished), except student's |
Laundry and Linen Services |
Employee Wearing Apparel |
|
Office supplies (printing and stationery) |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Oil, fuel #2 |
Plant Operation and Maintenance |
Fuel Oil #2 |
|
Oil, fuel #4 |
Plant Operation and Maintenance |
Fuel Oil #4 |
|
Oil, fuel #6 |
Plant Operation and Maintenance |
Fuel Oil #6 |
|
Oils and greases, general |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Orthopedic Supplies |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Oxygen |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Packets-alcohol, lemon/glycerine |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Pack (hot) apparatus, electric (see Heaters, Hot pack, Kettles) |
||
|
Packs, steam |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Pads, bed, table, etc. (cloth) |
Appropriate Reporting Center |
Linen and Bedding |
|
Pads, cleaning |
Housekeeping Service |
Cleaning Supplies |
|
Pads, laundry, mangle, press |
Laundry and Linen Services |
Other Supplies and Materials |
|
Pads, rubber floor mat |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Pails, scrub |
Housekeeping Service |
Cleaning Supplies |
|
Paint brushes |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Painting, contracted |
Plant Operation and Maintenance |
Repairs and Maintenance-Purchased Services-Nonassignable |
|
Painters' drop cloths |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Paints, shellacs, varnishes |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Pans, baking |
Appropriate Dietary Reporting Center |
Minor Nonmedical Equipment |
|
Pans, dust |
Housekeeping Service |
Cleaning Supplies |
|
Paper, duplication machine |
Administrative Services |
Office and Administrative Supplies |
|
Paper, data processing |
Fiscal Services |
Office and Administrative Supplies |
|
Paper, print shop supplies |
Administrative Services |
Other Supplies and Materials |
|
Paper cups |
Appropriate Reporting Center |
Dietary-Other |
|
Paper, shelf, toilet |
Housekeeping Service |
Other Supplies and Materials |
|
Paper plates |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Paper, wax |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Pencils, lead, crayon, marking |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Pens |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Pension plan premiums-nonunion |
Rptg. Ctr. to which Employee is Assigned |
Pension and Retirement-Non-Union |
|
Pension plan premiums-union |
Rptg. Ctr. to which Employee is Assigned |
Pension and Retirement-Union |
|
Percussion hammers |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Periodicals |
Appropriate Reporting Center |
Books, Periodicals, Etc. |
|
Personal property tax (see Taxes) |
||
|
Pillows |
Housekeeping Service |
Linen and Bedding |
|
Pins, laundry |
Laundry and Linen Services |
Other Supplies and Materials |
|
Pins, safety, straight |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Pipettes |
Laboratory Services |
Other Supplies and Materials |
|
Pitcher, water |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Plaster, building |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Plasters, adhesive |
Central Service Supply |
Other Medical Care Material and Supplies |
|
Plate, china, dinner, salad, etc. |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Plates, x-ray (film) |
Radiology |
Other Medical Care Materials and Supplies |
|
Plumbing supplies |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Polishes |
Housekeeping Service |
Cleaning Supplies |
|
Postage, for general use |
Administrative Services |
Other Direct Expenses |
|
Postage, for specific departments |
Appropriate Reporting Center |
Other Direct Expenses |
|
Powders, film developing |
Radiology |
Other Supplies and Materials |
|
Powders, insect |
Housekeeping Service |
Other Supplies and Materials |
|
Powders, scouring |
Housekeeping Service |
Cleaning Supplies |
|
Power, purchased |
Plant Operation and Maintenance |
Appropriate Natural Classification |
|
Prescriptions (outside purchases) |
Pharmacy |
Other Purchased Services |
|
Prescription blanks |
Pharmacy |
Office and Administrative Supplies |
|
Radiology services by outside concern |
Radiology |
Medical Purchased Services |
|
Rags, cleaning |
Housekeeping Service |
Cleaning Supplies |
|
Razor blades |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Razors |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Receptacles, waste |
Housekeeping Service |
Minor Nonmedical Equipment |
|
Record forms, medical |
Medical records |
Office and Administrative Supplies |
|
Records for transcribing machines |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Rectal tubes |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Registers, narcotic |
Pharmacy |
Office and Administrative Supplies |
|
Rental charges, major movable equipment |
Appropriate Reporting Center |
Rental or Lease-Movable Equipment |
|
Rental charges, fixed equipment, general |
Depreciation, Leases, and Rentals |
Rental or Lease-Fixed Equipment |
|
Rental charges, minor equipment |
Appropriate Reporting Center |
Rental or Lease-Movable Equipment |
|
Rental charges, reusable supp. |
Appropriate Reporting Center |
Other Direct Expenses |
|
Rental charges, duplicating machine |
Administrative Services |
Rental or Lease-Movable Equipment |
|
Rentals, intercommunicating equipment |
Administrative Services |
Rental or Lease-Movable Equipment |
|
Rentals, safety deposit boxes |
Administrative Services |
Other Direct Expenses |
|
Repair, replacement of personal property (eye glasses, dentures, hearing aides, etc.) |
Administrative Services |
Other Direct Expenses |
|
Repairs, minor, to buildings |
Plant Operation and Maintenance |
Repairs and Maintenance-Purchased |
|
(by an outside concern) |
Services Nonassignable |
|
|
Repairs, purchased, to equipment (identifiable with specific departments): |
||
|
Major movable |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Fixed equipment |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Minor equipment |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Reusable supplies |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Repairs, purchased, to equipment |
||
|
(not identifiable with specific departments) |
||
|
Pillow mikes |
Appropriate Nursing Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Lobby furniture |
Plant Operation and Maintenance |
Repairs and Maint.-Purch. Serv.- Nonassignable |
|
T.V., patients |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Wheelchair |
Appropriate Reporting Center |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Research expense |
Research |
Appropriate Natural Classification |
|
Respirators |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Ribbons, typewriter |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Rubber bands |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Safety pins |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Saucers, plant |
Housekeeping Service |
Other Supplies and Materials |
|
Scissors sharpening |
Appropriate Reporting Center |
Other Purchased Services |
|
Scoops, flour, sugar, etc. |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Seafood |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Sedatives |
Pharmacy |
Prescription Drugs |
|
Service charges on equipment repairs |
Appropriate Reporting Center Note: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable. |
Repairs and Maint.-Purch. Serv.- Dir. Assignable |
|
Sharpeners, pencil |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Sheets, linen |
Laundry and Linen |
Linen and Bedding |
|
Sheets, rubber, on patients' beds |
Appropriate Nursing Reporting Center |
Other Supplies and Materials |
|
Sheet wadding |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Signals, communication (beepers) |
Administrative Services |
Minor Nonmedical Equipment |
|
Slippers, paper |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Slips, laundry |
Laundry and Linen Services |
Office and Administrative Supplies |
|
Snow removal |
Grounds |
Other Purchased Services |
|
Soaps, dishwashing |
Appropriate Dietary Reporting Center |
Cleaning Supplies |
|
Soaps, floor, toilet |
Housekeeping Service |
Cleaning Supplies |
|
Soaps, laundry |
Laundry and Linen Services |
Cleaning Supplies |
|
Splints |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Steam cleaner rental |
Housekeeping Service |
Rental or Lease-Movable Equipment |
|
Steam, purchased |
Plant Operation and Maintenance |
Other Utilities |
|
Sterile water |
Central Service Supply |
Other Supplies and Materials |
|
Stethoscopes |
Central Service Supply |
Instruments and Minor Medical Equipment |
|
Strike expenses |
Administrative Services |
Appropriate Natural Classification |
|
Suction tips, disposable |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Supplies, patient chargeable |
Central Service Supply |
Appropriate Natural Classification |
|
Suppositories |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Sutures |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Syringes, hypo. |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Syringes, irrigating |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Tablets, paper |
Appropriate Reporting Center |
Office and Administrative Supplies |
|
Tape remover |
Appropriate Reporting Center |
Other Medical Care Materials and Supplies |
|
Tape, twilled |
Laundry and Linen Services |
Other Supplies and Materials |
|
Taxes, real estate |
Plant Operation and Maintenance |
Licenses and Taxes (other than income tax) |
|
Taxes, personal property |
Plant Operation and Maintenance |
Licenses and Taxes (other than income tax) |
|
Taxes, business |
Administrative Services |
Licenses and Taxes (other than income tax) |
|
Telegraph expense |
Administrative Services |
Telephone and Telegraph |
|
Telephone expense |
||
|
General lines service |
Administrative Services |
Telephone and Telegraph |
|
Dedicated lines service |
Appropriate Reporting Center |
Telephone and Telegraph |
|
Long Distance, patient |
Administrative Services |
Telephone and Telegraph |
|
Long Distance, administration |
Administrative Services |
Telephone and Telegraph |
|
Long Distance, medical staff |
Medical staff service |
Telephone and Telegraph |
|
Taxicab charges |
Appropriate Reporting Center |
Travel, Conferences and Workshops |
|
Test Tubes |
Laboratory Services |
Other Supplies and Materials |
|
Theft of Goods |
Appropriate Reporting Center |
Appropriate Natural Classification |
|
Thermometers, mouth, bath, rectal |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Thermostat, wall |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Thread, sewing |
Laundry and Linen Services |
Other Supplies and Materials |
|
Throat bags |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Time cards (payroll) |
Fiscal Services |
Office and Administrative Supplies |
|
Tips, irrigating, suction, uterine, etc. |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Tires, car, truck |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Tissue, facial |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Toilet paper |
Housekeeping Service |
Other Supplies and Materials |
|
Tongs, crucible |
Laboratory Services |
Minor Nonmedical Equipment |
|
Tongue depressors |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Towels, bath, face |
Laundry and Linen Services |
Linen and Bedding |
|
Towels, paper |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Traction rope |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Transportation-patients |
Transportation |
Appropriate Natural Classification |
|
Transportation-staff |
Appropriate Reporting Center |
|
|
Travel, conventions and conferences Travel expense: |
Appropriate Reporting Center |
Travel, Conferences and Workshops |
|
Educational |
Appropriate Educational Reporting Center |
Travel, Conferences and Workshops |
|
Recruiting |
Administrative Services |
Travel, Conferences and Workshops |
|
"Community" |
Administrative Services |
Travel, Conferences and Workshops |
|
Board |
Administrative Services |
Travel, Conferences and Workshops |
|
Medical staff |
Medical Staff Services |
Travel, Conferences and Workshops |
|
Administration |
Administrative Services |
Travel, Conferences and Workshops |
|
Tray covers, paper (patients' meals) |
Patient Food Service |
Dietary-Other |
|
Trays, dressing |
Central Service Supply |
Minor Nonmedical Equipment |
|
Trays, serving, patients' |
Patient Food Service |
Minor Nonmedical Equipment |
|
Trays, desk |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Trays, staining |
Laboratory Services |
Other Supplies and Materials |
|
Tubes, centrifuge test, etc. |
Laboratory Services |
Other Supplies and Materials |
|
Tubes, colon, connecting, duodenal, infusion, intravenous, etc. |
Central Service Supply |
Other Medical Care Materials and Supplies |
|
Tubes, specimen |
Laboratory Services |
Other Supplies and Materials |
|
Tubing, glass, heat resisting |
Laboratory Services |
Other Supplies and Materials |
|
Tubing, rubber |
Central Service Supply |
Other Supplies and Materials |
|
Tuition, employee education |
Reporting Center to which Employee is Assigned |
Other Employee Benefits |
|
Tumblers, glass, drinking |
Appropriate Reporting Center |
Dietary-Other |
|
Underpads (excluding disposables) |
Laundry and Linen Services |
Linen and Bedding |
|
Underpads (disposables) |
Laundry and Linen Services |
Disposable Linen |
|
Uniforms (hospital furnished) |
||
|
Employees |
Reporting Center to which Employee is Assigned |
Employee Wearing Apparel |
|
Volunteer |
Administrative Services |
Employee Wearing Apparel |
|
Candystriper |
Administrative Services |
Employee Wearing Apparel |
|
Urinals, patient |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Urinometers |
Laboratory Services |
Minor Nonmedical Equipment |
|
Utensils |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Utensils, stainless steel, kitchen |
Appropriate Dietary Reporting Center |
Dietary-Other |
|
Utensils, stainless steel, medical |
Central Service Supply |
Instruments and Other Minor Medical Equipment |
|
Utensils, stainless steel, other |
Appropriate Reporting Center |
Minor Nonmedical Equipment |
|
Vaporizers, medicinal (steam kettles) |
Central Service Supply |
Minor Nonmedical Equipment |
|
Vases, decorative |
Housekeeping Service |
Other Supplies and Materials |
|
Vegetable oil |
Appropriate Dietary Reporting Center |
Dietary-Food |
|
Venetian blind cleaning |
Housekeeping Service |
Other Purchased Services |
|
Volunteer meals |
Administrative Services |
Other Direct Expenses |
|
Volunteer uniforms |
Administrative Services |
Employee Wearing Apparel |
|
Volunteer badges |
Administrative Services |
Other Supplies and Materials |
|
Wash Cloths |
Laundry and Linen Services |
Linen and Bedding |
|
Waste receptacles |
Housekeeping Service |
Minor Nonmedical Equipment |
|
Water |
Plant Operation and Maintenance |
Water and Sewer |
|
Water treatment compounds |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Wax, floor |
Housekeeping Service |
Cleaning Supplies |
|
Window glass |
Plant Operation and Maintenance |
Other Supplies and Materials |
|
Window washing expense |
Housekeeping Service |
Other Purchased Services |
|
(outside concerns) |
||
|
Wrappers, cloth |
Appropriate Reporting Center |
Other Supplies and Materials |
|
Wringers, mop |
Housekeeping Service |
Minor Nonmedical Equipment |
|
X-ray film |
Radiology |
Other Medical Care Materials and Supplies |
|
X-ray procedures, facility based physicians |
Radiology |
Physicians Fees |
|
X-ray procedures, purchased outside |
Radiology |
Medical-Purchased Services |
