1. (a) Small hospital is defined as a hospital or hospital -health service complex that has had, for the three accounting periods preceding the reporting period, average annual hospital admissions of less than 4,000.

2. (b) Such hospitals, at their option, may report less detail than that required for hospitals with average annual admissions of 4,000 or more. The reporting forms are the same for both small and large hospitals. However, small hospitals would group cost ceners as specified below:

   1. (1) Report as Plant Operation and Maintenance (account 8410) the combination of the following cost centers:

      1. (i) Plant Maintenance (account 8400);
      2. (ii) Plant Operation (account 8410);
      3. (iii) Security (account 8430);
      4. (iv) Parking (account 8440).

   2. (2) Report as Patient Accounts (account 8520) the combination of the following cost centers:

      1. (i) Patient Accounts (account 8520);
      2. (ii) Admitting (account 8530);
      3. (iii) Registration (account 8540).

   3. (3) In place of the combination referred to in paragraph (2) of this subdivision, Hospital Administration (account 8610) may be reported by the combination of the following cost centers:

      1. (i) General Accounting (account 8510):
      2. (ii) Patient Accounts (account 8520);
      3. (iii) Admitting (account 8530);
      4. (iv) Registration (account 8540);
      5. (v) Hospital Administration (account 8610);
      6. (vi) Purchasing and Stores (account 8690);
      7. (vii) Medical Staff Administration (account 8720).
3. (c) Paragraph (b)(1) of this section and either paragraph (b)(2) or (b)(3) must be utilized if this “small hospital” option is utilized.

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