N.Y. Comp. Codes R. & Regs. tit. 10, § 86-5.18 – Recoveries of expense.

(a) Operating costs shall be reduced by the costs of services and activities which are not properly chargeable to patient care. In the event that the Commissioner of Health determines that it is not practical to establish the costs of such services and activities, the income derived therefrom may be substituted for costs of these services and activities. Examples of activities and services covered by this provision include, but are not limited to, the following:
1. (1) discount on purchases;
2. (2) tuitions and other payments for educational service, and other services not directly related to LTHHCP services; and
3. (3) lease of office and other space to concessionaires providing services not related to LTHHCP service.
(b) Operating costs shall be reduced by the actual revenue received from services and activities which are provided to employees at less than cost, as a form of fringe benefit. Examples of activities and services covered by this provision include, but are not limited to, drugs and supplies sold or provided to employees.