N.Y. Comp. Codes R. & Regs. tit. 10 § 444.14

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

Section 444.14 - Patient revenue account descriptions

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(a) The specific patient revenue accounts and related expense accounts are listed in Part 443 of this Article. Detailed descriptions of the functions or types of activities to be included in each revenue center are included in the cost center descriptions which follow. The revenue relative to these functions and activities must be reported in the revenue account matching the cost center in which the costs are reported. For example, charges for Pediatric Acute services are reported in Pediatric Acute (account 3170) and the cost of the services are reported in Pediatric Acute (account 6170). Emergency Services are reported in Emergency Services (account 3710) and the cost of the services are reported in Emergency Services (account 6710). Thus a matching of revenues and expenses is achieved within each cost center.

(b) For the new reporting requirements contained in the following subdivisions of this section, the initial reporting year is indicated in parentheses. For example, account 3620-Skilled Nursing Care-Medicaid Certified in subdivision (f) of this section has 1980 in parentheses. This means this revenue center must be reported for the reporting period beginning in 1980 and thereafter. All other revenue centers are required to be reported for reporting periods beginning in 1979 and thereafter.

(c) DAILY HOSPITAL SERVICES-ACUTE CARE REVENUE.

3010 MEDICAL/SURGICAL ACUTE..........................................................................................................

3170 PEDIATRIC ACUTE..........................................................................................................

3210 PSYCHIATRIC ACUTE..........................................................................................................

3250 OBSTETRICS ACUTE..........................................................................................................

3280 DEFINITIVE OBSERVATION..........................................................................................................

3290 OTHER ACUTE CARE..........................................................................................................

(d) DAILY HOSPITAL SERVICES-INTENSIVE CARE REVENUE.

3310 MEDICAL/SURGICAL INTENSIVE CARE..........................................................................................................

3330 CORONARY CARE..........................................................................................................

3331 Myocardial Infarction..........................................................................................................

3332 Pulmonary Care..........................................................................................................

3333 Heart Transplant..........................................................................................................

3339 Other Coronary Care..........................................................................................................

3350 PEDIATRIC INTENSIVE CARE..........................................................................................................

3370 NEO-NATAL INTENSIVE CARE..........................................................................................................

3380 BURN CARE..........................................................................................................

3390 PSYCHIATRIC INTENSIVE CARE..........................................................................................................

3410 OTHER INTENSIVE CARE I..........................................................................................................

3420 OTHER INTENSIVE CARE II (1980 Optional)..........................................................................................................

3430 OTHER INTENSIVE CARE III (1980 Optional)..........................................................................................................

(e) DAILY HOSPITAL SERVICES-NURSERY REVENUE

3510 NEWBORN NURSERY..........................................................................................................

3520 PREMATURE NURSERY..........................................................................................................

(f) DAILY HOSPITAL SERVICES-SUB-ACUTE CARE REVENUE.

3610 SKILLED NURSING CARE-MEDICARE OR MEDICARE/MEDICAID CERTIFIED (1980)..........................................................................................................

3620 SKILLED NURSING CARE-MEDICAID CERTIFIED (1980)..........................................................................................................

3630 PSYCHIATRIC LONG-TERM CARE..........................................................................................................

3640 TUBERCULOSIS LONG-TERM CARE (1980)..........................................................................................................

3650 INTERMEDIATE CARE-MENTALLY RETARDED (1982)..........................................................................................................

3660 INTERMEDIATE CARE-OTHER (1980)..........................................................................................................

3670 RESIDENTIAL CARE..........................................................................................................

3680 OTHER SUB-ACUTE CARE SERVICES..........................................................................................................

3680 OTHER SUB-ACUTE CARE HOSPITAL SERVICES (1982)..........................................................................................................

3690 OTHER SUB-ACUTE CARE NON-HOSPITAL SERVICES (1982)..........................................................................................................

(g) AMBULATORY SERVICES REVENUE

3710 EMERGENCY SERVICES..........................................................................................................

3711 Emergency Room..........................................................................................................

3712 Observation..........................................................................................................

3719 Other Emergency Services..........................................................................................................

3720 CLINIC SERVICES..........................................................................................................

3721 Allergy Clinic..........................................................................................................

3722 Cancer Clinic..........................................................................................................

3723 Cardiology Clinic..........................................................................................................

3724 Dental Clinic..........................................................................................................

3725 Dermatology Clinic..........................................................................................................

3726 Diabetic Clinic..........................................................................................................

3727 Drug Abuse Clinic..........................................................................................................

3728 Ear, Nose and Throat Clinic..........................................................................................................

3729 Eye Clinic..........................................................................................................

3731 General Medicine Clinic..........................................................................................................

3732 Obstetrics/Gynecology Clinic..........................................................................................................

3733 Orthopedic Clinic..........................................................................................................

3734 Pediatric Clinic..........................................................................................................

3735 Physical Medicine Clinic..........................................................................................................

3736 Psychiatric Clinic..........................................................................................................

3737 Surgery Clinic..........................................................................................................

3738 Urology Clinic..........................................................................................................

3739 Venereal Disease Clinic..........................................................................................................

3799 Other Clinic Services..........................................................................................................

3810 HOME PROGRAM DIALYSIS EQUIPMENT-100% (1980)..........................................................................................................

3820 HOME PROGRAM DIALYSIS OTHER (1980)..........................................................................................................

3830 AMBULATORY SURGERY SERVICES..........................................................................................................

3840 PSYCHIATRIC DAY AND NIGHT CARE SERVICES..........................................................................................................

3850 AMBULANCE SERVICES..........................................................................................................

3860 OTHER AMBULATORY SERVICES..........................................................................................................

3870 FREE STANDING CLINIC I..........................................................................................................

3880 FREE STANDING CLINIC II (1980 Optional)..........................................................................................................

3890 FREE STANDING CLINIC III (1980 Optional)..........................................................................................................

3910 HOME HEALTH SERVICES-SKILLED NURSING CARE (1980)..........................................................................................................

3920 HOME HEALTH SERVICES-MEDICAL SOCIAL SERVICES (1980)..........................................................................................................

3930 HOME HEALTH SERVICES-HOME HEALTH AIDES (1980)..........................................................................................................

3990 HOME HEALTH SERVICES-OTHER HOME HEALTH (1980)..........................................................................................................

(h) ANCILLARY SERVICES REVENUE

4010 LABOR AND DELIVERY SERVICES..........................................................................................................

4040 SURGERY SERVICES (1980)..........................................................................................................

4041 General Surgery..........................................................................................................

4042 Open Heart Surgery..........................................................................................................

4043 Neurosurgery..........................................................................................................

4044 Orthopedic Surgery..........................................................................................................

4045 Kidney Transplant..........................................................................................................

4046 Other Organ Transplants..........................................................................................................

4049 Other Surgical Services..........................................................................................................

4060 RECOVERY SERVICES (1980)..........................................................................................................

4080 ANESTHESIOLOGY..........................................................................................................

4110 MEDICAL SUPPLIES SOLD..........................................................................................................

4130 DURABLE MEDICAL EQUIPMENT-SOLD (1982)..........................................................................................................

4140 DURABLE MEDICAL EQUIPMENT-LEASED/RENTED (1982)..........................................................................................................

4150 DRUGS SOLD..........................................................................................................

4210 LABORATORY SERVICES-CLINICAL..........................................................................................................

4211 Chemistry..........................................................................................................

4212 Hematology..........................................................................................................

4213 Immunology (Serology)..........................................................................................................

4214 Microbiology (Bacteriology)..........................................................................................................

4215 Procurement and Dispatch..........................................................................................................

4216 Urine and Feces..........................................................................................................

4219 Other Clinical Laboratories..........................................................................................................

4230 LABORATORY SERVICES-PATHOLOGICAL..........................................................................................................

4231 Cytology..........................................................................................................

4232 Histology..........................................................................................................

4233 Autopsy..........................................................................................................

4239 Other Pathological Laboratories..........................................................................................................

4250 WHOLE BLOOD AND PACKED RED CELLS (1980)..........................................................................................................

4260 BLOOD STORING AND PROCESSING..........................................................................................................

4290 ELECTROCARDIOGRAPHY..........................................................................................................

4310 CARDIAC CATHETERIZATION LABORATORY..........................................................................................................

4320 RADIOLOGY-DIAGNOSTIC..........................................................................................................

4321 Angiocardiography..........................................................................................................

4322 Ultrasonography..........................................................................................................

4339 Radiology-Diagnostic-Other..........................................................................................................

4340 CT SCANNER..........................................................................................................

4360 RADIOLOGY-THERAPEUTIC..........................................................................................................

4380 NUCLEAR MEDICINE..........................................................................................................

4381 Nuclear Medicine-Diagnostic..........................................................................................................

4382 Nuclear Medicine-Therapeutic..........................................................................................................

4420 RESPIRATORY THERAPY..........................................................................................................

4440 PULMONARY FUNCTION TESTING..........................................................................................................

4460 NEUROLOGY-DIAGNOSTIC..........................................................................................................

4461 Electroencephalography..........................................................................................................

4462 Electromyography..........................................................................................................

4510 PHYSICAL THERAPY..........................................................................................................

4530 OCCUPATIONAL THERAPY..........................................................................................................

4550 SPEECH-LANGUAGE PATHOLOGY..........................................................................................................

4570 RECREATIONAL THERAPY..........................................................................................................

4580 AUDIOLOGY..........................................................................................................

4590 OTHER PHYSICAL MEDICINE..........................................................................................................

4670 PSYCHIATRIC/PSYCHOLOGICAL SERVICES..........................................................................................................

4671 Individual Therapy..........................................................................................................

4672 Group Therapy..........................................................................................................

4673 Family Therapy..........................................................................................................

4674 Biofeedback..........................................................................................................

4675 Psychological Testing..........................................................................................................

4676 Electric Shock Therapy..........................................................................................................

4689 Other Psychiatric/Psychological Services..........................................................................................................

4710 RENAL DIALYSIS..........................................................................................................

4711 Hemodialysis..........................................................................................................

4713 Peritoneal Dialysis..........................................................................................................

4715 Patient Dialysis Training..........................................................................................................

4719 Other Dialysis..........................................................................................................

4730 KIDNEY ACQUISITION..........................................................................................................

4750 OTHER ORGAN ACQUISITION..........................................................................................................

4910 OTHER ANCILLARY SERVICES..........................................................................................................

N.Y. Comp. Codes R. & Regs. Tit. 10 § 444.14