N.Y. Comp. Codes R. & Regs. tit. 10 § 458.5

Current through Register Vol. 46, No. 51, December 18, 2024

Section 458.5 - Supplies and materials classification index

This section presents guidelines forreporting supplies and services expenses by the proper functional reporting center and natural classification. Items whose use is common to more than one functional reporting center are not referenced to a single center but to the "appropriate" reporting center. Some items are too general in nature to be referenced to a specific natural classification. Therefore, the reference is to the "appropriate" natural classification.

Item	Functional reporting center	Natural classification
Abrasive floor surfacing	Plant Operation and Maintenance	Other Supplies and Materials
Accounting and audit fees	Fiscal Services	Auditing Services
Ace bandages	Central Service Supply	Other Medical Care Materials and Supplies
Acetylene, dissolved	Plant Operation and Maintenance	Other Supplies and Materials
Acids, laundry	Laundry and Linen Services	Other Supplies and Materials
Actuarial fees	Fiscal Services	Consulting and Management Services
Adapters, glass, metal, syringe	Central Service Supply	Other Medical Care Materials and Supplies
Adhesive pads	Central Service Supply	Other Medical Care Materials and Supplies
Adhesive remover	Central Service Supply	Other Medical Care Materials and Supplies
Adhesive tape	Central Service Supply	Other Medical Care Materials and Supplies
Administrative resident stipends	Appropriate Reporting Center	Interns, Residents and Fellows
Admission forms	Social Services	Office and Administrative Supplies
Advertising, community educ.	Administrative Services	Other Direct Expenses
Advertising, employment	Administrative Services	Other Direct Expenses
Advertising, sale of assets and waste	Appropriate Reporting Center	Other Direct Expenses
Advertising, other	Appropriate Reporting Center	Other Direct Expenses
Affiliation Dues, Nursing Home Association	Administrative Services	Dues to Nursing Home Associations
Air cushions, invalid	Central Service Supply	Other Medical Care Materials and Supplies
Airways	Central Service Supply	Other Medical Care Materials and Supplies
Albuminometers	Laboratory Services	Minor Nonmedical Equipment
Alcohol, grain	Pharmacy	Medicine Cabinet Drugs
Alcohol, rubbing	Central Service Supply	Other Medical Care Materials and Supplies
Alcohol packets	Central Service Supply	Other Medical Care Materials and Supplies
Alcohol permit fees	Pharmacy	Licenses and Taxes (other than income taxes)
Alcohol records	Pharmacy	Office and Administrative Supplies
Alkalies, laundry	Laundry and Linen Services	Other Supplies and Materials
Ambulance fees	Transportation	Other Purchased Services
Ambulance insurance premiums	Administrative Services	Insurance
Ambulance licenses	Administrative Services	Licenses and Taxes (other than income taxes)
Ambulance rental	Transportation	Rentals or Lease-Movable Equipment
Ammonia	Housekeeping Service	Cleaning Supplies
Analgesics	Pharmacy	Medicine Cabinet Drugs
Arbitration expenses	Administrative Services	Legal Services
Aspirin	Pharmacy	Medicine Cabinet Drugs
Assessments, improvement	Administrative Services	Licenses and Taxes (other than income taxes)
Assessments, operating	Administrative Services	Licenses and Taxes (other than income taxes)
Association, dues Nursing Home Association	Administrative Services	Dues to Nursing Home Association
Association dues, other	Appropriate Reporting Center	Other Direct Expenses
Atomizers	Central Service Supply	Other Medical Care Materials and Supplies
Attorney's fees	Administrative Services	Legal Service
Audit fees	Fiscal Services	Auditing Services
Autoclave tape	Central Service Supply	Other Supplies and Materials
Automatic door repairs	Plant Operation and Maintenance	Repairs and Maintenance-Purchased Services Nonassignable
Automatic telephone rentals	Administrative Services	Rental or Lease-Movable Equipment
Automobile insurance premium	Appropriate Reporting Center	Insurance
Automobile license	Appropriate Reporting Center	Licenses and Taxes (other than income taxes)
Automobile rentals	Appropriate Reporting Center	Rental or Lease-Movable Equipment
Automobile repairs	Appropriate Reporting Center	Repairs and Maintenance-Purchased Services Directly Assignable
Awards, employee	Appropriate Reporting Center	Other Direct Expenses
Awards, volunteer service	Administrative Services	Other Direct Expenses
Badges, identification, employees	Administrative Services	Office and Administrative Supplies
Badges, identification, volunteers	Administrative Services	Office and Administrative Supplies
Bags, laundry	Laundry and Linen Services	Other Supplies and Materials
Bags, paper	Appropriate Reporting Center	Other Supplies and Materials
Bandages	Central Service Supply	Other Medical Care Materials and Supplies
Bands, identification	Social Services	Other Supplies and Materials
Bands, rubber	Appropriate Reporting Center	Office and Administrative Supplies
Bank charges	Fiscal Services	Other Direct Expenses
Basin, bath, emesis, face	Appropriate Nursing Reporting Center	Minor Nonmedical Equipment
Baskets, drug	Pharmacy	Minor Nonmedical Equipment
Baskets, waste	Appropriate Reporting Center	Minor Nonmedical Equipment
Baskets, specimen, collection (sputum, urine and feces)	Laboratory Services	Minor Nonmedical Equipment
Bath caps	Laundry and Linen Services	Other Supplies and Materials
Bath mats	Laundry and Linen Services	Other Supplies and Materials
Bath robes	Laundry and Linen Services	Other Supplies and Materials
Batteries, flashlight	Appropriate Reporting Center	Other Supplies and Materials
Bedpans	Appropriate Reporting Center	Minor Nonmedical Equipment
Benzalkonium chloride sol. and tinct.	Central Service Supply	Other Medical Care Materials and Supplies
Blankets	Laundry and Linen Services	Linen and Bedding
Blood bank supplies	Laboratory Services	Other Medical Care Materials and Supplies
Blood, for patients	Laboratory Services	Other Medical Care Materials and Supplies
Blood derivatives	Laboratory Services	Other Medical Care Materials and Supplies
Blood type tests, purchased	Laboratory Services	Medical-Purchased Services
Blow bottles	Appropriate Reporting Center	Other Supplies and Materials
Board member expenses	Administrative Services	Appropriate Natural Classification
Bond, Underwriting and issuance cost	Interest on Capital Debt	Administrative Fees-Long term Debt
Bonding discount amortization	Interest on Capital Debt	Interest
Bonding insurance premiums, employees	Appropriate Reporting Center	Insurance
Bond interest expense	Interest on Capital debt	Interest
Book and journal binding	Administrative Services	Other Direct Expenses
Bookkeeping forms	Fiscal Services	Office and Administrative Supplies
Books, medical	Administrative Services	Books, Periodicals, Etc.
Borax	Laundry and Linen Services	Other Supplies and Materials
Bottles, drug	Pharmacy	Other Supplies and Materials
Bottles, reagent	Laboratory Services	Other Supplies and Materials
Bottles, specimen	Laboratory Services	Other Supplies and Materials
Bread and pastries	Appropriate Dietary Reporting Center	Dietary-Food
Brooms	Housekeeping Service	Other Supplies and Materials
Brushes	Housekeeping Service	Other Supplies and Materials
Buckets, scrub	Housekeeping Service	Other Supplies and Materials
Building repairs by outside concerns	Plant Operation and Maintenance	Repairs and Maintenance-Purchased Services-Nonassignable
Bulbs, electric light	Plant Operation and Maintenance	Other Supplies and Materials
Burners, bunsen	Laboratory Services	Other Supplies and Materials
Business interruption insurance	Administrative Services	Insurance
Business machine rentals	Appropriate Reporting Center	Rental or Lease-Movable Equipment
Business office forms	Fiscal Services	Office and Administrative Supplies
Buttons	Laundry and Linen Services	Other Supplies and Materials
Canes	Central Service Supply	Other Medical Care Materials and Supplies
Caps, ice (bags)	Central Service Supply	Other Medical Care Materials and Supplies
Capsules	Pharmacy	Medicine Cabinet Drugs
Carpenter tools	Plant Operation and Maintenance	Minor Nonmedical Equipment
Carpeting and rugs, cleaning	Housekeeping Service	Other Purchased Services
Cartage, drayage, and freight
(1) supplies	Same Reporting Center as Item Purchased	Other Direct Expenses
(2) equipment	Same Reporting Center as Item Purchased
Cash shortages, overages	Fiscal Services	Other Direct Expenses
Casters	Appropriate Reporting Center	Other Supplies and Materials
Cases, pillow	Laundry and Linen Services	Linen and Bedding
Catheter boxes, trays	Central Service Supply	Other Medical Care Materials and Supplies
Catheters, metal, rubber, etc.	Central Service Supply	Other Medical Care Materials and Supplies
Chart envelopes	Medical Records	Office and Administrative Supplies
Chart, patient	Medical Records	Office and Administrative Supplies
Checkbooks and voucher checks	Fiscal Services	Office and Administrative Supplies
Chemicals, pharmaceutical	Pharmacy	Prescription Drugs
Chemicals, reagent	Laboratory Services	Other Medical Care Materials and Supplies
Chinaware	Appropriate Dietary Reporting Center	Dietary-Other
Chux	Laundry and Linen Services	Disposable Linens
Cleaning compounds	Housekeeping Service	Cleaning Supplies
Cleavers, chopping	Appropriate Dietary Reporting Center	Dietary-Other
Clocks, household	Appropriate Reporting Center	Minor Nonmedical Equipment
Clocks, interval timer	Appropriate Reporting Center	Minor Nonmedical Equipment
Clothes racks	Appropriate Reporting Center	Minor Nonmedical Equipment
Clothing, inpatients	Laundry and Linen Services	Other Supplies and Materials
Clothing, staff	Appropriate Reporting Center	Employee Wearing Apparel
Cloths, face	Laundry and Linen Services	Linen and Bedding
Cloths, table	Appropriate Dietary Reporting Center	Other Supplies and Materials
Coal and coke	Plant Operation and Maintenance	Other Utilities
Cocaine	Pharmacy	Prescription Drugs
Colanders	Appropriate Dietary Reporting Center	Minor Nonmedical Equipment
Collection fees	Fiscal Services	Collection Services
Compensations, physician
(1) payroll	Appropriate Reporting Center	Salaries and Wages-Physicians
(2) non-payroll	Appropriate Reporting Center	Physicians Fees
Compound tincture benzoin	Central Service Supply	Other Medical Care Materials and Supplies
Consultant fees
(1) from non-related organization	Appropriate Reporting Center	Consulting and Management Services
(2) from related organization	Appropriate Reporting Center	Management Services
Containers, false teeth	Appropriate Reporting Center	Other Supplies and Materials
Containers, needle	Central Service Supply	Other Medical Care Materials and Supplies
Controlled substances	Pharmacy	Prescription Drugs
Controls, sterilizer	Appropriate Reporting Center	Other Supplies and Materials
Cotton, absorbent	Central Service Supply	Other Medical Care Materials and Supplies
Cotton balls	Central Service Supply	Other Medical Care Materials and Supplies
Cottonseed oil	Central Service Supply	Other Medical Care Materials and Supplies
Covers, tray or table (patients)	Appropriate Dietary Reporting Center	Other Supplies and Materials
Cross match fees (see Laboratory Procedures)
Crutches	Central Service Supply	Instruments and Minor Medical Equipment
Cuffs, blood pressure	Central Service Supply	Instruments and Minor Medical Equipment
Cups, china	Appropriate Dietary Reporting Center	Dietary-Other
Cups, paper, beverage	Appropriate Dietary Reporting Center	Other Supplies and Materials
Cups, sputum, paper	Central Service Supply	Other Medical Care Materials and Supplies
Curtains and draperies, window, cleaning	Housekeeping Service	Other Purchased Services
Curtains and draperies, cubicle, initial	Housekeeping Service	Other Supplies and Materials
Cushions, air, invalid	Central Service Supply	Other Medical Care Materials and Supplies
Cutters, paper	Appropriate Reporting Center	Minor Nonmedical Equipment
Dairy products	Appropriate Reporting Center	Dietary-Food
Data processing fees, patient discharge information	Fiscal Services	Other Purchased Services
Data processing fees, patient discharge information	Utilization Review	Other Purchased Services
Data processing fees,. general accounting	Fiscal Services	Other Purchased Services
Data processing forms	Fiscal Services	Office and Administrative Supplies
Data processing supplies	Fiscal Services	Office and Administrative Supplies
Dental supplies	Dental	Other Medical Care Materials and Supplies
Depreciation, major movable equipment	Appropriate Reporting Center	Depreciation and Amortization
Depreciation, minor equipment	Appropriate Reporting Center	Depreciation and Amortization
Depressors, tongue	Central Service Supply	Other Medical Care Materials and Supplies
Detective service	Security	Other Purchased Services
Detergents (laundry)	Laundry and Linen Services	Cleaning Supplies
Developers and hypo solutions	Appropriate Reporting Center	Other Supplies and Materials
Dextrose	Pharmacy	Prescription Drugs
Dinnerware	Appropriate Dietary Reporting Center	Dietary-Other
Dishes, evaporating, Petri	Laboratory Services	Minor Nonmedical Equipment
Dishes, table	Appropriate Dietary Reporting Center	Dietary-Other
Dishpans	Appropriate Dietary Reporting Center	Minor Nonmedical Equipment
Disinfectants	Housekeeping Service	Other Supplies and Materials
Dissectors	Laboratory Services	Instruments and Minor Medical Equipment
Doilies, tray, paper	Appropriate Dietary Reporting Center	Other Supplies and Materials
Douche pans	Central Service Supply	Minor Nonmedical Equipment
Draperies and curtains (see Curtains)
Drayage (see Cartage)
Dressing tray	Central Service Supply	Minor Nonmedical Equipment
Dressings	Central Service Supply	Other Medical Care Materials and Supplies
Drinking cups (see Cups)
Droppers, medicine	Central Service Supply	Other Medical Care Materials and Supplies
Dues, association, nursing home	Administrative Services	Dues to Nursing Home Associations
Dues, professional organizations	Appropriate Reporting Center	Other Direct Expenses
Dust control	Housekeeping Service	Other Purchased Services
Dyes, laundry	Laundry and Linen Services	Other Supplies and Materials
Education supplies, students'	Appropriate Reporting Center	Other Supplies and Materials
Education supplies, inservice-Nursing	Nursing Administration	Other Supplies and Materials
Education supplies. inservice-Other	Appropriate Reporting Center	Other Supplies and Materials
Electric light bulbs	Plant Operation and Maintenance	Other Supplies and Materials
Electricity	Plant Operation and Maintenance	Electricity
Elevator inspection fees	Plant Operation and Maintenance	Other Direct Expense
Elevator liability insurance	Plant Operation and Maintenance	Insurance
Elevator repairs	Plant Operation and Maintenance	Repairs and Maintenance-Purchased Service Nonassignable
Employee benefits. F.I.C.A.	Reporting Center to which Employee is Assigned	FICA
Employee benefits, unemployment insurance	Reporting Center to which Employee is Assigned	State Unemployment Insurance and Federal Unemployment Insurance
Employee benefits, parking	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, meals	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, health insurance	Reporting Center to which Employee is Assigned	Group Health Insurance
Employee benefits, life insurance	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, tuition	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, recreational and cultural activities	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, licenses	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee benefits, pension, nonunion	Reporting Center to which Employee is Assigned	Pension and Retirement-Nonunion
Employee benefits, pension, union	Reporting Center to which Employee is Assigned	Pension and Retirement-Union
Employee benefits, housing allowance	Reporting Center to which Employee is Assigned	Other Employee Benefits
Employee uniforms, hospital owned	Laundry and Linen Services	Employee Wearing Apparel
Employment agency fees	Administrative Services	Other Fees
Enema, disposable	Central Service Supply	Other Medical Care Materials and Supplies
Engineering tools	Plant Operation and Maintenance	Minor Nonmedical Equipment
Envelopes, films, x-rays	Radiology	Other Supplies and Materials
Envelopes, paper, other	Appropriate Reporting Center	Office and Administrative Supplies
Epsom salts	Central Service Supply	Other Medical Care Materials and Supplies
Equipment repair by outside concerns	Appropriate Reporting Center	Repairs and Maintenance-Purchase Services-Directly Assignable
Express charges (see Cartage)
Exterminator (pest control services)	Housekeeping Service	Other Purchased Services
Extractors, fruit juice	Appropriate Dietary Reporting Center	Minor Nonmedical equipment
Face cloths	Laundry and Linen Services	Linen and Bedding
Face masks	Central Service Supply	Other Medical Care Materials and Supplies
Fees, medical-Physicians	Appropriate Reporting Center	Physicians Fees
Fees, medical-Therapists	Appropriate Reporting Center	Therapists and Others (nonphysicians)
Fees, nonmedical (see specific category)
Fidelity bond premiums	Reporting Center to which Employee is Assigned	Insurance
Film hangers	Radiology	Minor Nonmedical Equipment
Films	Radiology	Other Medical Care Materials and Supplies
Filters-air conditioners	Plant Operation and Maintenance	Other Supplies and Materials
Fingerprinting supplies	Security	Other Supplies and Materials
Fire insurance premiums	Administrative Services	Insurance
Flashlight and batteries	Appropriate Reporting Center	Other Supplies and Materials
Flasks, general	Appropriate Reporting Center	Other Supplies and Materials
Flowers, decorative	Housekeeping Services	Other Direct Expenses
Flower pots and planters
(1) inside facility	Housekeeping Services	Other Supplies and Materials
(2) outside facility	Grounds	Other Supplies and Materials
Food, meat, fish and poultry	Appropriate Dietary Reporting Center	Dietary-Food
Food, other	Appropriate Dietary Reporting Center	Dietary-Food
Forks, kitchen	Appropriate Dietary Reporting Center	Dietary-Other
Forms, medical record, medical history, etc.	Medical Records	Office and Administrative Supplies
Freight Charges (see Cartage)
Fruits and vegetables	Appropriate Dietary Reporting Center	Dietary-Food
Fuel, gas	Plant Operation and Maintenance	Gas
Fund raising expenses	Fund Raising	Appropriate Natural Classification
Funnels	Appropriate Reporting Center	Other Supplies and Materials
Gags, mouth	Central Service Supply	Other Supplies and Materials
Garbage cans	Housekeeping Service	Minor Nonmedical Equipment
Gas (fuel)	Plant Operation and Maintenance	Gas
Gasoline	Appropriate Reporting Center	Other Supplies and Materials
Gauze	Central Service Supply	Other Medical Care Materials and Supplies
Germicides, cleaning	Housekeeping Service	Cleaning Supplies
Glass, window	Plant Operation and Maintenance	Other Supplies and Materials
Glassware, kitchen, dining room	Appropriate Dietary Reporting Center	Dietary-Other
Glassware, laboratory	Laboratory Services	Other Supplies and Materials
Gloves, disposable	Central Service Supply	Other Supplies and Materials
Gloves, reuseable	Central Service Supply	Other Supplies and Materials
Glucose, I.V.	Pharmacy	Prescription Drugs
Glue, furniture, etc.	Plant Operation and Maintenance	Other Supplies and Materials
Glycerine	Pharmacy	Medicine Cabinet Drugs
Gowns, employee	Laundry and Linen Services	Employee Wearing Apparel
Gowns, patients'	Laundry and Linen Services	Other Supplies and Materials
Graduates, glass	Laboratory Services	Other Supplies and Materials
Grass seed	Grounds	Other Supplies and Materials
Graters, food	Appropriate Dietary Reporting Center	Minor Nonmedical Equipment
Greases, lubricating	Appropriate Reporting Center	Other Supplies and Materials
Guard service fees	Security	Other Purchased Services
Hammers, percussion reflex	Central Service Supply	Instruments and Minor Medical Equipment
Hangers, coat	Housekeeping	Other Supplies and Materials
Hangers, film	Radiology	Minor Nonmedical Equipment
Hardware	Appropriate Reporting Center	Other Supplies and Materials
Heaters	Appropriate Reporting Center	Minor Nonmedical Equipment
Heating, ventilating and air conditioning supplies	Plant Operation and Maintenance	Other Supplies and Materials
Holders, napkin	Appropriate Dietary Reporting Center	Dietary-Other
Holders, needle	Central Service Supply	Instruments and Minor Medical Equipment
Holders, sputum cup	Central Service Supply	Other Supplies and Materials
Holders, test tube	Laboratory Services	Other Supplies and Materials
Hot packs, apparatus	Central Service Supply	Instruments and Minor Medical Equipment
Hot water bottles	Central Service Supply	Instruments and Minor Medical Equipment
Hydrogen Peroxide	Central Service Supply	Other Medical Care Materials and Supplies
Hypodermic needles	Central Service Supply	Other Medical Care Materials and Supplies
I.V. set	Pharmacy	Other Medical Care Materials and Supplies
I.V. additives	Pharmacy	Prescription Drugs
I.V. solutions	Pharmacy	Prescription Drugs
I.V. supplies	Pharmacy	Other Medical Care Materials and Supplies
Ice (purchased)	Appropriate Reporting Center	Other Supplies and Materials
Ice bags	Appropriate Reporting Center	Other Supplies and Materials
Ident-a-bands	Social Services	Other Supplies and Materials
Income tax	Note: Income Taxes are Nonoperating Expenses which are not assigned to Functional Reporting Centers	Other Direct Expenses
Ink, printing	Administrative Services	Other Supplies and Materials
Ink, marking	Laundry and Linen Services	Other Supplies and Materials
Insect extermination expense	Housekeeping Service	Other Purchased Services
Insecticides	Housekeeping Service	Other Supplies and Materials
Inservice education supplies (see Education supplies)
Inspection fees and permits	Appropriate Reporting Center	Other Direct Expenses
Instruments, tray-reusable	Central Service Supply	Instruments and Minor Medical Equipment
Instruments, tray-disposable	Central Service Supply	Other Medical Care Materials and Supplies
Insurance:
Boiler liability	Plant Operation and Maintenance	Insurance
Bonding liability	Reporting Center to which Employee is Assigned	Insurance
Elevator liability	Plant Operation and Maintenance	Insurance
Fire	Administrative Services	Insurance
Malpractice liability	Administrative Services	Insurance
Unemployment	Reporting Center to which Employee is Assigned	State Unemployment Insurance and Federal Unemployment Insurance
Workers' Compensation (ind. injury)	Reporting Center to which Employee is Assigned	Workers' Compensation Insurance
Intercommunication system expense	Administrative Services	Appropriate Natural Classification
Interest expense, current working capital	Administrative Services	Interest
Interest expense, long term	Interest on Capital Debt	Interest
Intramuscular injectables	Pharmacy	Prescription Drugs
Irrigating solutions	Central Service Supply	Other Medical Care Materials and Supplies
Irrigation tips	Central Service Supply	Instruments and Minor Medical Equipment
Irrigation	Central Service Supply	Instruments and Minor Medical Equipment
Jackets, orderlies, operating room, etc.	Laundry and Linen Services	Employee Wearing Apparel
Jars, specimen	Laboratory Services	Other Supplies and Materials
Journals, medical (see Magazines)
Kettles, steam (patients' use)	Central Service Supply	Minor Nonmedical Equipment
Kettles, steam (kitchen)	Appropriate Dietary Reporting Center	Minor Nonmedical Equipment
Keys	Security	Other Supplies and Materials
Kitchen utensils	Appropriate Dietary Reporting Center	Dietary-Other
Knife, bread, butcher, etc.	Appropriate Dietary Reporting Center	Dietary-Other
Labels, drug	Pharmacy	Other Supplies and Materials
Labels, other	Appropriate Reporting Center	Other Supplies and Materials
Labor relations and consultation fees	Administrative Services	Consulting and Management Services
Laboratory procedures by facility based physicians	Laboratory Services	Physicians Fees
Laboratory procedures by outside concerns	Laboratory Services	Contracted Services
Lactometers	Laboratory Services	Other Supplies and Materials
Ladders	Plant Operation and Maintenance	Minor Nonmedical Equipment
Lamps, electric	Appropriate Reporting Center	Minor Nonmedical Equipment
Lancets	Central Service Supply	Other Medical Care Materials and Supplies
Lancets, blood	Central Service Supply	Other Medical Care Materials and Supplies
Lanterns (battery or gas type)	Plant Operation and Maintenance	Minor Nonmedical Equipment
Laundering-outside concerns	Laundry and Linen Services	Contracted Services
Laxatives, simple	Pharmacy	Medicine Cabinet Drugs
Lease costs (see Rental Charges)
Legal fees, collections	Fiscal Services	Legal Services
Legal fees	Administrative Services	Legal Services
Lens paper	Laboratory Services	Other Supplies and Materials
Licenses	Administrative Services	Licenses and Taxes (other than income tax)
Lime, chlorinated	Housekeeping Service	Cleaning Supplies
Linen, bed	Laundry and Linen Services	Linen and Bedding
Linen, disposable	Laundry and Linen Services	Disposable Linens
Linen, sterile	Laundry and Linen Services	Linen and Bedding
Litmus paper	Laboratory Services	Other Supplies and Materials
Long distance telephone charges	Administrative Services	Telephone and Telegraph
Lubricating fluids	Central Service Supply	Other Medical Care Materials and Supplies
Lubricating jelly	Central Service Supply	Other Medical Care Materials and Supplies
Lumber	Plant Operation and Maintenance	Other Supplies and Materials
Lye	Laundry and Linen Services	Cleaning Supplies
Magazines, lobby	Administrative Services	Books, Periodicals, Etc.
Magazines, medical journals	Appropriate Reporting Center	Books, Periodicals, Etc.
Magazines, general interest	Administrative Services	Books, Periodicals, Etc.
Magazines. department	Appropriate Reporting Center	Books, Periodicals, Etc.
Maintenance contracts, major movable equipment	Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance Purchased Services Nonassignable	Repairs and Maintenance-Purchased Services Directly Assignable
Maintenance contracts, fixed equipment	Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable	Repairs and Maintenance-Purchased Services-Directly Assignable
Maintenance contracts, minor movable equipment	Appropriate Reporting Center NOTE: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable	Repairs and Maintenance-Purchased Services-Directly Assignable
Maalox	Pharmacy	Medicine Cabinet Drugs
Mangle aprons	Laundry and Linen Services	Other Supplies and Materials
Marking ink and labels	Laundry and Linen Services	Other Supplies and Materials
Mats, bath	Laundry and Linen Services	Other Supplies and Materials
Mattress covers and pads	Laundry and Linen Services	Linen and Bedding
Measures, metal	Appropriate Reporting Center	Other Supplies and Materials
Meat and poultry	Appropriate Reporting Center	Dietary-Food
Membership dues, Nursing Home Asso.	Appropriate Reporting Center	Dues to Nursing Home Associations
Membership dues, other	Appropriate Reporting Center	Other Direct Expenses
Mortars	Appropriate Reporting Center	Other Supplies and Materials
Mortgage, interest expense	Interest on Capital Debt	Interest
Motor oil, car, truck	Appropriate Reporting Center	Other Supplies and Materials
Motor vehicle insurance	Appropriate Reporting Center	Insurance
Motor vehicle license
(see Licenses)
Mouthwash, nonprescription	Central Service Supply	Other Medical Care Materials and Supplies
Mucous bulbs	Central Service Supply	Other Medical Care Materials and Supplies
Narcotics	Pharmacy	Pharmaceuticals
Narcotic permit fees	Pharmacy	Licenses and Tax (other than income taxes)
Narcotic records	Pharmacy	Office and Administrative Supplies
Needles, aneurysm, aspirating	Central Service Supply	Instruments and Minor Medical Equipment
Needles, spinal, hypodermic	Central Service Supply	Instruments and Minor Medical Equipment
Needles, sewing	Laundry and Linen Services	Other Supplies and Materials
Nets, laundry	Laundry and Linen Services	Other Supplies and Materials
Newspapers	Appropriate Reporting Center	Books, Periodicals, Etc.
Nitroglycerine	Pharmacy	Prescription Drugs
Novacaine	Pharmacy	Prescription Drugs
Nurses' uniforms (when hospital furnished), except student's	Laundry and Linen Services	Employee Wearing Apparel
Office supplies (printing and stationery)	Appropriate Reporting Center	Office and Administrative Supplies
Oil, fuel #2	Plant Operation and Maintenance	Fuel Oil #2
Oil, fuel #4	Plant Operation and Maintenance	Fuel Oil #4
Oil, fuel #6	Plant Operation and Maintenance	Fuel Oil #6
Oils and greases, general	Plant Operation and Maintenance	Other Supplies and Materials
Orthopedic Supplies	Central Service Supply	Other Medical Care Materials and Supplies
Oxygen	Central Service Supply	Other Medical Care Materials and Supplies
Packets-alcohol, lemon/glycerine	Central Service Supply	Other Medical Care Materials and Supplies
Pack (hot) apparatus, electric (see Heaters, Hot pack, Kettles)
Packs, steam	Central Service Supply	Instruments and Minor Medical Equipment
Pads, bed, table, etc. (cloth)	Appropriate Reporting Center	Linen and Bedding
Pads, cleaning	Housekeeping Service	Cleaning Supplies
Pads, laundry, mangle, press	Laundry and Linen Services	Other Supplies and Materials
Pads, rubber floor mat	Appropriate Reporting Center	Other Supplies and Materials
Pails, scrub	Housekeeping Service	Cleaning Supplies
Paint brushes	Plant Operation and Maintenance	Other Supplies and Materials
Painting, contracted	Plant Operation and Maintenance	Repairs and Maintenance-Purchased Services-Nonassignable
Painters' drop cloths	Plant Operation and Maintenance	Other Supplies and Materials
Paints, shellacs, varnishes	Plant Operation and Maintenance	Other Supplies and Materials
Pans, baking	Appropriate Dietary Reporting Center	Minor Nonmedical Equipment
Pans, dust	Housekeeping Service	Cleaning Supplies
Paper, duplication machine	Administrative Services	Office and Administrative Supplies
Paper, data processing	Fiscal Services	Office and Administrative Supplies
Paper, print shop supplies	Administrative Services	Other Supplies and Materials
Paper cups	Appropriate Reporting Center	Dietary-Other
Paper, shelf, toilet	Housekeeping Service	Other Supplies and Materials
Paper plates	Appropriate Dietary Reporting Center	Dietary-Other
Paper, wax	Appropriate Dietary Reporting Center	Dietary-Other
Pencils, lead, crayon, marking	Appropriate Reporting Center	Office and Administrative Supplies
Pens	Appropriate Reporting Center	Office and Administrative Supplies
Pension plan premiums-nonunion	Rptg. Ctr. to which Employee is Assigned	Pension and Retirement-Non-Union
Pension plan premiums-union	Rptg. Ctr. to which Employee is Assigned	Pension and Retirement-Union
Percussion hammers	Central Service Supply	Instruments and Minor Medical Equipment
Periodicals	Appropriate Reporting Center	Books, Periodicals, Etc.
Personal property tax (see Taxes)
Pillows	Housekeeping Service	Linen and Bedding
Pins, laundry	Laundry and Linen Services	Other Supplies and Materials
Pins, safety, straight	Appropriate Reporting Center	Other Supplies and Materials
Pipettes	Laboratory Services	Other Supplies and Materials
Pitcher, water	Appropriate Reporting Center	Other Supplies and Materials
Plaster, building	Plant Operation and Maintenance	Other Supplies and Materials
Plasters, adhesive	Central Service Supply	Other Medical Care Material and Supplies
Plate, china, dinner, salad, etc.	Appropriate Dietary Reporting Center	Dietary-Other
Plates, x-ray (film)	Radiology	Other Medical Care Materials and Supplies
Plumbing supplies	Plant Operation and Maintenance	Other Supplies and Materials
Polishes	Housekeeping Service	Cleaning Supplies
Postage, for general use	Administrative Services	Other Direct Expenses
Postage, for specific departments	Appropriate Reporting Center	Other Direct Expenses
Powders, film developing	Radiology	Other Supplies and Materials
Powders, insect	Housekeeping Service	Other Supplies and Materials
Powders, scouring	Housekeeping Service	Cleaning Supplies
Power, purchased	Plant Operation and Maintenance	Appropriate Natural Classification
Prescriptions (outside purchases)	Pharmacy	Other Purchased Services
Prescription blanks	Pharmacy	Office and Administrative Supplies
Radiology services by outside concern	Radiology	Medical Purchased Services
Rags, cleaning	Housekeeping Service	Cleaning Supplies
Razor blades	Appropriate Reporting Center	Other Supplies and Materials
Razors	Appropriate Reporting Center	Other Supplies and Materials
Receptacles, waste	Housekeeping Service	Minor Nonmedical Equipment
Record forms, medical	Medical records	Office and Administrative Supplies
Records for transcribing machines	Appropriate Reporting Center	Office and Administrative Supplies
Rectal tubes	Central Service Supply	Other Medical Care Materials and Supplies
Registers, narcotic	Pharmacy	Office and Administrative Supplies
Rental charges, major movable equipment	Appropriate Reporting Center	Rental or Lease-Movable Equipment
Rental charges, fixed equipment, general	Depreciation, Leases, and Rentals	Rental or Lease-Fixed Equipment
Rental charges, minor equipment	Appropriate Reporting Center	Rental or Lease-Movable Equipment
Rental charges, reusable supp.	Appropriate Reporting Center	Other Direct Expenses
Rental charges, duplicating machine	Administrative Services	Rental or Lease-Movable Equipment
Rentals, intercommunicating equipment	Administrative Services	Rental or Lease-Movable Equipment
Rentals, safety deposit boxes	Administrative Services	Other Direct Expenses
Repair, replacement of personal property (eye glasses, dentures, hearing aides, etc.)	Administrative Services	Other Direct Expenses
Repairs, minor, to buildings	Plant Operation and Maintenance	Repairs and Maintenance-Purchased
(by an outside concern)		Services Nonassignable
Repairs, purchased, to equipment (identifiable with specific departments):
Major movable	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Fixed equipment	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Minor equipment	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Reusable supplies	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Repairs, purchased, to equipment
(not identifiable with specific departments)
Pillow mikes	Appropriate Nursing Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Lobby furniture	Plant Operation and Maintenance	Repairs and Maint.-Purch. Serv.- Nonassignable
T.V., patients	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Wheelchair	Appropriate Reporting Center	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Research expense	Research	Appropriate Natural Classification
Respirators	Central Service Supply	Instruments and Minor Medical Equipment
Ribbons, typewriter	Appropriate Reporting Center	Office and Administrative Supplies
Rubber bands	Appropriate Reporting Center	Office and Administrative Supplies
Safety pins	Appropriate Reporting Center	Other Supplies and Materials
Saucers, plant	Housekeeping Service	Other Supplies and Materials
Scissors sharpening	Appropriate Reporting Center	Other Purchased Services
Scoops, flour, sugar, etc.	Appropriate Dietary Reporting Center	Dietary-Other
Seafood	Appropriate Dietary Reporting Center	Dietary-Food
Sedatives	Pharmacy	Prescription Drugs
Service charges on equipment repairs	Appropriate Reporting Center Note: If the appropriate functional reporting center is Plant Operation and Maintenance, then these items should be assigned to the Natural Classification, Repairs and Maintenance-Purchased Services-Nonassignable.	Repairs and Maint.-Purch. Serv.- Dir. Assignable
Sharpeners, pencil	Appropriate Reporting Center	Other Supplies and Materials
Sheets, linen	Laundry and Linen	Linen and Bedding
Sheets, rubber, on patients' beds	Appropriate Nursing Reporting Center	Other Supplies and Materials
Sheet wadding	Appropriate Reporting Center	Other Supplies and Materials
Signals, communication (beepers)	Administrative Services	Minor Nonmedical Equipment
Slippers, paper	Appropriate Reporting Center	Other Supplies and Materials
Slips, laundry	Laundry and Linen Services	Office and Administrative Supplies
Snow removal	Grounds	Other Purchased Services
Soaps, dishwashing	Appropriate Dietary Reporting Center	Cleaning Supplies
Soaps, floor, toilet	Housekeeping Service	Cleaning Supplies
Soaps, laundry	Laundry and Linen Services	Cleaning Supplies
Splints	Central Service Supply	Other Medical Care Materials and Supplies
Steam cleaner rental	Housekeeping Service	Rental or Lease-Movable Equipment
Steam, purchased	Plant Operation and Maintenance	Other Utilities
Sterile water	Central Service Supply	Other Supplies and Materials
Stethoscopes	Central Service Supply	Instruments and Minor Medical Equipment
Strike expenses	Administrative Services	Appropriate Natural Classification
Suction tips, disposable	Central Service Supply	Other Medical Care Materials and Supplies
Supplies, patient chargeable	Central Service Supply	Appropriate Natural Classification
Suppositories	Central Service Supply	Other Medical Care Materials and Supplies
Sutures	Central Service Supply	Other Medical Care Materials and Supplies
Syringes, hypo.	Central Service Supply	Other Medical Care Materials and Supplies
Syringes, irrigating	Central Service Supply	Other Medical Care Materials and Supplies
Tablets, paper	Appropriate Reporting Center	Office and Administrative Supplies
Tape remover	Appropriate Reporting Center	Other Medical Care Materials and Supplies
Tape, twilled	Laundry and Linen Services	Other Supplies and Materials
Taxes, real estate	Plant Operation and Maintenance	Licenses and Taxes (other than income tax)
Taxes, personal property	Plant Operation and Maintenance	Licenses and Taxes (other than income tax)
Taxes, business	Administrative Services	Licenses and Taxes (other than income tax)
Telegraph expense	Administrative Services	Telephone and Telegraph
Telephone expense
General lines service	Administrative Services	Telephone and Telegraph
Dedicated lines service	Appropriate Reporting Center	Telephone and Telegraph
Long Distance, patient	Administrative Services	Telephone and Telegraph
Long Distance, administration	Administrative Services	Telephone and Telegraph
Long Distance, medical staff	Medical staff service	Telephone and Telegraph
Taxicab charges	Appropriate Reporting Center	Travel, Conferences and Workshops
Test Tubes	Laboratory Services	Other Supplies and Materials
Theft of Goods	Appropriate Reporting Center	Appropriate Natural Classification
Thermometers, mouth, bath, rectal	Central Service Supply	Other Medical Care Materials and Supplies
Thermostat, wall	Plant Operation and Maintenance	Other Supplies and Materials
Thread, sewing	Laundry and Linen Services	Other Supplies and Materials
Throat bags	Central Service Supply	Other Medical Care Materials and Supplies
Time cards (payroll)	Fiscal Services	Office and Administrative Supplies
Tips, irrigating, suction, uterine, etc.	Central Service Supply	Other Medical Care Materials and Supplies
Tires, car, truck	Appropriate Reporting Center	Other Supplies and Materials
Tissue, facial	Appropriate Reporting Center	Other Supplies and Materials
Toilet paper	Housekeeping Service	Other Supplies and Materials
Tongs, crucible	Laboratory Services	Minor Nonmedical Equipment
Tongue depressors	Central Service Supply	Other Medical Care Materials and Supplies
Towels, bath, face	Laundry and Linen Services	Linen and Bedding
Towels, paper	Appropriate Reporting Center	Other Supplies and Materials
Traction rope	Central Service Supply	Other Medical Care Materials and Supplies
Transportation-patients	Transportation	Appropriate Natural Classification
Transportation-staff	Appropriate Reporting Center
Travel, conventions and conferences Travel expense:	Appropriate Reporting Center	Travel, Conferences and Workshops
Educational	Appropriate Educational Reporting Center	Travel, Conferences and Workshops
Recruiting	Administrative Services	Travel, Conferences and Workshops
"Community"	Administrative Services	Travel, Conferences and Workshops
Board	Administrative Services	Travel, Conferences and Workshops
Medical staff	Medical Staff Services	Travel, Conferences and Workshops
Administration	Administrative Services	Travel, Conferences and Workshops
Tray covers, paper (patients' meals)	Patient Food Service	Dietary-Other
Trays, dressing	Central Service Supply	Minor Nonmedical Equipment
Trays, serving, patients'	Patient Food Service	Minor Nonmedical Equipment
Trays, desk	Appropriate Reporting Center	Other Supplies and Materials
Trays, staining	Laboratory Services	Other Supplies and Materials
Tubes, centrifuge test, etc.	Laboratory Services	Other Supplies and Materials
Tubes, colon, connecting, duodenal, infusion, intravenous, etc.	Central Service Supply	Other Medical Care Materials and Supplies
Tubes, specimen	Laboratory Services	Other Supplies and Materials
Tubing, glass, heat resisting	Laboratory Services	Other Supplies and Materials
Tubing, rubber	Central Service Supply	Other Supplies and Materials
Tuition, employee education	Reporting Center to which Employee is Assigned	Other Employee Benefits
Tumblers, glass, drinking	Appropriate Reporting Center	Dietary-Other
Underpads (excluding disposables)	Laundry and Linen Services	Linen and Bedding
Underpads (disposables)	Laundry and Linen Services	Disposable Linen
Uniforms (hospital furnished)
Employees	Reporting Center to which Employee is Assigned	Employee Wearing Apparel
Volunteer	Administrative Services	Employee Wearing Apparel
Candystriper	Administrative Services	Employee Wearing Apparel
Urinals, patient	Appropriate Reporting Center	Minor Nonmedical Equipment
Urinometers	Laboratory Services	Minor Nonmedical Equipment
Utensils	Appropriate Dietary Reporting Center	Dietary-Other
Utensils, stainless steel, kitchen	Appropriate Dietary Reporting Center	Dietary-Other
Utensils, stainless steel, medical	Central Service Supply	Instruments and Other Minor Medical Equipment
Utensils, stainless steel, other	Appropriate Reporting Center	Minor Nonmedical Equipment
Vaporizers, medicinal (steam kettles)	Central Service Supply	Minor Nonmedical Equipment
Vases, decorative	Housekeeping Service	Other Supplies and Materials
Vegetable oil	Appropriate Dietary Reporting Center	Dietary-Food
Venetian blind cleaning	Housekeeping Service	Other Purchased Services
Volunteer meals	Administrative Services	Other Direct Expenses
Volunteer uniforms	Administrative Services	Employee Wearing Apparel
Volunteer badges	Administrative Services	Other Supplies and Materials
Wash Cloths	Laundry and Linen Services	Linen and Bedding
Waste receptacles	Housekeeping Service	Minor Nonmedical Equipment
Water	Plant Operation and Maintenance	Water and Sewer
Water treatment compounds	Plant Operation and Maintenance	Other Supplies and Materials
Wax, floor	Housekeeping Service	Cleaning Supplies
Window glass	Plant Operation and Maintenance	Other Supplies and Materials
Window washing expense	Housekeeping Service	Other Purchased Services
(outside concerns)
Wrappers, cloth	Appropriate Reporting Center	Other Supplies and Materials
Wringers, mop	Housekeeping Service	Minor Nonmedical Equipment
X-ray film	Radiology	Other Medical Care Materials and Supplies
X-ray procedures, facility based physicians	Radiology	Physicians Fees
X-ray procedures, purchased outside	Radiology	Medical-Purchased Services

N.Y. Comp. Codes R. & Regs. Tit. 10 § 458.5