N.Y. Comp. Codes R. & Regs. tit. 10 § 446.30
Description of adjustment | Cost center affected | Account number | |||
(a) | 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 | |||
(b) | Unincorporated business tax | Provision for Income Taxes | 9410 | ||
(c) | Corporate income taxes | Provision for Income Taxes | 9410 | ||
(d) | Unrecovered cost of courtesy allowances to employees and dependents | Employee Benefits-Non-Payroll-Related | 8830 | ||
(e) | Voluntary Agency Proficiency Testing Program | ||||
(1) | Clinical laboratory | Laboratory Services-Clinical | 7210 | ||
(2) | Other (specify) | Specify | Specify | ||
(f) | Grants, gifts and income for specific purposes | Specify | Specify | ||
(g) | Depreciation-straight line to accelerated | Depreciation and Amortization-Movable Equipment | 8820 | ||
(h) | 28B funding requirements | ||||
(1) | Building and fixtures | Depreciation/Amortization-Fixed Assets | 8810 | ||
(2) | Movable equipment | Depreciation/Amortization- Movable Equipment | 8820 | ||
(i) | Hospital-based physicians on direct physician billing | ||||
(1) | Diagnostic X-ray | (i) | Radiology-Diagnostic, and/or | 7320 | |
(ii) | CT Scanner, and/or | 7340 | |||
(iii) | Radiology-Therapeutic, and/or | 7360 | |||
(iv) | Nuclear Medicine | 7380 | |||
(2) | Laboratory | (i) | Laboratory Services-Clinical, and/or | 7210 | |
(ii) | Laboratory Services- Pathological, and/or | 7230 | |||
(iii) | Blood Storing and Processing | 7260 | |||
(3) | Electrocardiology | Electrocardiology | 7290 | ||
(4) | Emergency room physicians | Emergency Services | 6710 | ||
(j) | Other (specify) | Specify | Specify | ||
(k) | Amounts may be expressed as: | ||||
(1) | increases; or | ||||
(2) | decreases | ||||
N.Y. Comp. Codes R. & Regs. Tit. 10 § 446.30