This functional reporting center must contain all the expenses associated with services to patients provided by physicians who are not assigned to specific professional service departments. All remuneration for physicians' services should be reported under this functional classification for payment to chiefs of service, house officers, and all other physicians not assigned to a specific professional service department. Note that the assignment of physicians' costs are not subject to the reclassification criteria and must be directly assigned in accordance with section 452.4(i) of this Article.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 455.36