N.Y. Comp. Codes R. & Regs. tit. 10 § 446.37
Adjustment | Cost center affected | Account number | |||
(a) | Depreciation-replacement cost to historical cost | ||||
(1) | Buildings and fixtures | Depreciation and Amortization-Fixed Assets | 8810 | ||
(2) | Equipment | Depreciation and Amortization- Movable Equipment | 8820 | ||
(b) | Depreciation-accelerated to straight line-buildings and fixtures | Depreciation and Amortization- Fixed Assets | 8810 | ||
(c) | Interest on inter-fund borrowing | ||||
(1) | Funded depreciation | (i) | Interest-Short-Term, or | 8870 | |
(ii) | Interest-Long-Term | 8880 | |||
(2) | Donor-restricted funds | (i) | Interest-Short-Term, or | 8870 | |
(ii) | Interest-Long-Term | 8880 | |||
(3) | Other (specify) | (i) | Interest-Short-Term, or | 8870 | |
(ii) | Interest-Long-Term | 8880 | |||
(d) | Unincorporated business tax | Provision for Income Taxes | 9410 | ||
(e) | Corporate income tax | Provision for Income Taxes | 9410 | ||
(f) | Unrecovered cost of courtesy allowances to employees and dependents | Employee Benefits-Non-Payroll-Related | 8830 | ||
(g) | Voluntary Agency Proficiency Testing Program | ||||
(1) | Clincial laboratory | Laboratory Services-Clinical | 7210 | ||
(2) | Other (specify) | Specify | Specify | ||
(h) | Grants, gifts and income for specific purpose | Specify | Specify | ||
(i) | Professional standards review organization | Medical Care Review | 8740 | ||
Other (specify) | Specify | Specify | |||
(j) | Amounts may be expressed as: | ||||
(1) | increases; or | ||||
(2) | decreases. | ||||
N.Y. Comp. Codes R. & Regs. Tit. 10 § 446.37