N.Y. Comp. Codes R. & Regs. tit. 10 § 444.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 444.3 - RESTRICTED FUND ASSETS

[ 3120 ]

(a)PLANT REPLACEMENT AND EXPANSION FUND ASSETS.

[ 3121 ]

(1) 1510

..........................................................................................................

CASH

1511

..........................................................................................................

General Checking Accounts

1513

..........................................................................................................

Other Checking Accounts

1515

..........................................................................................................

Savings Accounts

1516

..........................................................................................................

Certificates of Deposit

1519

..........................................................................................................

Other Cash Accounts

Cash donated for the replacement and expansion of plant assets is included in these accounts.

(2) 1520

INVESTMENTS

1521

U.S.

Government Securities

1522

..........................................................................................................

Other Current Investments

1523

..........................................................................................................

Share of Pooled Investments

1529

..........................................................................................................

Other Investments

The balance of these accounts reflects the cost of investments purchased with Plant Replacement and Expansion Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for the purpose of plant renewal or replacement.

(3) 1550 OTHER TANGIBLE ASSETS..........................................................................................................

(4) 1560 ..........................................................................................................

PLEDGES AND OTHER RECEIVABLES

1561

..........................................................................................................

Pledges Receivable

1562

..........................................................................................................

Allowance for Uncollectible Pledges

1563

..........................................................................................................

Grants and Legacies Receivable

1564

..........................................................................................................

Interest Receivable

1569

..........................................................................................................

Other Receivables

..........................................................................................................

Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.

(5) 1570 ..........................................................................................................

DUE FROM OTHER FUNDS

1571

..........................................................................................................

Due from Operating Fund

1572

..........................................................................................................

Due from Board-Designated Assets

1574

..........................................................................................................

Due from Specific Purpose Fund

1575

..........................................................................................................

Due from Endowment Fund ..........................................................................................................

The balance in these accounts represents the amount due to the Plant Replacement and Expansion Fund from the other funds. These accounts represent assets of the Plant Replacement and Expansion Fund which are currently accounted for in other funds.

(b)SPECIFIC PURPOSE FUND ASSETS.

[ 3122 ]

(1) 1710

..........................................................................................................

CASH

1711

..........................................................................................................

General Checking Accounts

1713

..........................................................................................................

Other Checking Accounts

1715

..........................................................................................................

Savings Accounts

1716

..........................................................................................................

Certificates of Deposit

1719

..........................................................................................................

Other Cash Accounts

..........................................................................................................

Cash donated for specific purposes, such as research and education, is included in these accounts.

(2) 1720

..........................................................................................................

INVESTMENTS

1721

U.S.

Government Securities

1722

..........................................................................................................

Other Current Investments

1723

..........................................................................................................

Share of Pooled Investments

1729

..........................................................................................................

Other Investments

..........................................................................................................

The balance of these accounts reflects the cost of investments purchased with Specific Purpose Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for specific purposes.

(3) 1750 OTHER TANGIBLE ASSETS..........................................................................................................

(4) 1760

..........................................................................................................

PLEDGES AND OTHER RECEIVABLES

1761

..........................................................................................................

Pledges Receivable

1762

..........................................................................................................

Allowance for Uncollectible Pledges

1763

..........................................................................................................

Grants and Legacies Receivable

1764

..........................................................................................................

Interest Receivable

1769

..........................................................................................................

Other Receivables ..........................................................................................................

Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.

(5) 1770 ..........................................................................................................

DUE FROM OTHER FUNDS

1771

..........................................................................................................

Due from Operating Fund

1772

..........................................................................................................

Due from Board-Designated Assets

1773

..........................................................................................................

Due from Plant Replacement and Expansion Fund

1775

..........................................................................................................

Due from Endowment Fund

..........................................................................................................

The balance in these accounts represents the amount due to the Specific Purpose Fund from the other funds. These accounts represent assets of the Specific Purpose Fund which currently are accounted for in other funds.

(c) ENDOWMENT FUND ASSETS.

[ 3123 ]

(1) 1810

..........................................................................................................

CASH

1811

..........................................................................................................

General Checking Accounts

1813

..........................................................................................................

Other Checking Accounts

1815

..........................................................................................................

Savings Accounts

1816

..........................................................................................................

Certificates of Deposit

1819

..........................................................................................................

Other Cash Accounts

..........................................................................................................

Cash restricted for endowment purposes is included in these accounts.

(1) 1820 ..........................................................................................................

INVESTMENTS

1821

U.S.

Government Securities

1822

..........................................................................................................

Other Current Investments

1823

..........................................................................................................

Share of Pooled Investments

1824

..........................................................................................................

Real Property

1825

..........................................................................................................

Accumulated Depreciation on Real Property

1826

..........................................................................................................

Mortgages

1829

..........................................................................................................

Other Investments

..........................................................................................................

The balance of these accounts reflects the cost of investments purchased with Endowment Fund cash and the fair market value (at the date of donation) of non-cash donations to the hospital for Endowment Fund purposes. Included would be such assets as Real Property and related accumulated Depreciation and Mortgages.

(3) 1830 INVESTMENT IN NON-OPERATING PROPERTY, PLANT AND EQUIPMENT..........................................................................................................

(4) 1840

ACCUMULATED DEPRECIATION - INVESTMENTS IN NONOPERATING PROPERTY, PLANT AND EQUIPMENT

(5) 1850 OTHER TANGIBLE ASSETS..........................................................................................................

(6) Accounts 1830 and 1840 include the cost (or fair market value at date of donation) of restricted property, plant and equipment not used in hospital operations and accumulated depreciation thereon. Other tangible assets not included elsewhere are contained in account 1850.

(7) 1860

..........................................................................................................

PLEDGES AND OTHER RECEIVABLES

1861

..........................................................................................................

Pledges Receivable

1862

..........................................................................................................

Allowance for Uncollectible Pledges

1863

..........................................................................................................

Grants and Legacies Receivable

1864

..........................................................................................................

Interest Receivable

1869

..........................................................................................................

Other Receivables

..........................................................................................................

Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts. Included in account 1869 would be rent, dividends and trust income receivable.

(8) 1870

..........................................................................................................

DUE FROM OTHER FUNDS

1871

..........................................................................................................

Due from Operating Fund

1872

..........................................................................................................

Due from Board-Designated Assets

1873

..........................................................................................................

Due from Plant Replacement and Expansion Fund

1874

..........................................................................................................

Due from Specific Purpose Fund

..........................................................................................................

The balance in these accounts represents the amount due to the Endowment Fund from the other funds. These accounts represent assets of the Endowment Fund which currently are accounted for in other funds.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 444.3