N.Y. Comp. Codes R. & Regs. tit. 10 § 446.33

Current through Register Vol. 46, No. 53, December 31, 2024

Section 446.33 - Adjustments to expense

Description of adjustment		Cost center affected		Account number
(a)	Unrecovered cost of courtesy	Employee Benefits-Non-Payroll-Related		8830
(b)	Allowances to employees and dependents
(c)	Collection fees	Patient Accounts, Admitting and Registration		8520
(d)	Interest on inter-fund borrowing	(1)	Interest-Short-Term, or	8870
		(2)	Interest-Long-Term	8880
(e)	Grants from governmental or public philanthropic agencies (lower of expense or grant)	Specify		Specify
(f)	Depreciation accelerated to straight line	Depreciation and Amortization- Fixed Assets		8810
(g)	Other (specify)	Specify		Specify

(h) The amounts of these adjustments may be expressed as:

(1) increases; or

(2) decreases.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 446.33