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New York Codes, Rules and Regulations
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Subchapter A. Medical Facilities—Minimum Standards
Article 8
Part 442
Reporting Principles
Reporting Principles
Department of Health
442.11
Accrual reporting.
442.12
Matching of revenue and expenses.
442.13
Deductions from operating revenue.
442.14
Fund accounting.
442.15
Long-term security investments.
442.16
Pooled investments.
442.17
Inventories.
442.18
Accounting for property, plant and equipment.
442.19
Timing differences.
442.20
Accounting for pledges.
442.21
Self-insurance.
442.22
Related organizations.
442.23
Debt financing for plant replacement and expansion purposes