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New York Codes, Rules and Regulations

Subchapter A. Medical Facilities—Minimum Standards

Basic Concepts

Basic Concepts

Department of Health

442.2Accounting entity.442.3Continuity of activity.442.4Reporting period.442.5Objective evidence.442.6Conservatism.442.7Consistency.442.8Full disclosure.442.9Materiality.442.10Basis of valuation.