N.Y. Comp. Codes R. & Regs. tit. 10, § 444.3 – Restricted Fund Assets.

(1) 1510 CASH 1511 General Checking Accounts 1513 Other Checking Accounts 1515 Savings Accounts 1516 Certificates of Deposit 1519 Other Cash Accounts
Cash donated for the replacement and expansion of plant assets is included in these accounts.
(2) 1520 INVESTMENTS 1521 U.S. Government Securities 1522 Other Current Investments 1523 Share of Pooled Investments 1529 Other Investments
The balance of these accounts reflects the cost of investments purchased with Plant Replacement and Expansion Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for the purpose of plant renewal or replacement.
(3) 1550 OTHER TANGIBLE ASSETS
1. (4) 1560 PLEDGES AND OTHER RECEIVABLES 1561 Pledges Receivable 1562 Allowance for Uncollectible Pledges 1563 Grants and Legacies Receivable 1564 Interest Receivable 1569 Other Receivables
  Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.
2. (5) 1570 DUE FROM OTHER FUNDS 1571 Due from Operating Fund 1572 Due from Board-Designated Assets 1574 Due from Specific Purpose Fund 1575 Due from Endowment Fund
  The balance in these accounts represents the amount due to the Plant Replacement and Expansion Fund from the other funds. These accounts represent assets of the Plant Replacement and Expansion Fund which are currently accounted for in other funds.
  (b) SPECIFIC PURPOSE FUND ASSETS.
  [ 3122 ]
(1) 1710 CASH 1711 General Checking Accounts 1713 Other Checking Accounts 1715 Savings Accounts 1716 Certificates of Deposit 1719 Other Cash Accounts
Cash donated for specific purposes, such as research and education, is included in these accounts.
(2) 1720 INVESTMENTS 1721 U.S. Government Securities 1722 Other Current Investments 1723 Share of Pooled Investments 1729 Other Investments
The balance of these accounts reflects the cost of investments purchased with Specific Purpose Fund cash and the fair market value (at the date of donation) of securities donated to the hospital for specific purposes.
(3) 1750 OTHER TANGIBLE ASSETS
(4) 1760 PLEDGES AND OTHER RECEIVABLES 1761 Pledges Receivable 1762 Allowance for Uncollectible Pledges 1763 Grants and Legacies Receivable 1764 Interest Receivable 1769 Other Receivables
Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts.
(5) 1770 DUE FROM OTHER FUNDS 1771 Due from Operating Fund 1772 Due from Board-Designated Assets 1773 Due from Plant Replacement and Expansion Fund 1775 Due from Endowment Fund
The balance in these accounts represents the amount due to the Specific Purpose Fund from the other funds. These accounts represent assets of the Specific Purpose Fund which currently are accounted for in other funds.
(c) ENDOWMENT FUND ASSETS.
[ 3123 ]
(1) 1810 CASH 1811 General Checking Accounts 1813 Other Checking Accounts 1815 Savings Accounts 1816 Certificates of Deposit 1819 Other Cash Accounts
Cash restricted for endowment purposes is included in these accounts.
(1) 1820 INVESTMENTS 1821 U.S. Government Securities 1822 Other Current Investments 1823 Share of Pooled Investments 1824 Real Property 1825 Accumulated Depreciation on Real Property 1826 Mortgages 1829 Other Investments
The balance of these accounts reflects the cost of investments purchased with Endowment Fund cash and the fair market value (at the date of donation) of non-cash donations to the hospital for Endowment Fund purposes. Included would be such assets as Real Property and related accumulated Depreciation and Mortgages.
(3) 1830 INVESTMENT IN NON-OPERATING PROPERTY, PLANT AND EQUIPMENT
(4) 1840 ACCUMULATED DEPRECIATION — INVESTMENTS IN NONOPERATING PROPERTY, PLANT AND EQUIPMENT
(5) 1850 OTHER TANGIBLE ASSETS
1. (6) Accounts 1830 and 1840 include the cost (or fair market value at date of donation) of restricted property, plant and equipment not used in hospital operations and accumulated depreciation thereon. Other tangible assets not included elsewhere are contained in account 1850.
2. (7) 1860 PLEDGES AND OTHER RECEIVABLES 1861 Pledges Receivable 1862 Allowance for Uncollectible Pledges 1863 Grants and Legacies Receivable 1864 Interest Receivable 1869 Other Receivables
  Other tangible assets and the receivable and allowance balances of this fund are reflected in these accounts. Included in account 1869 would be rent, dividends and trust income receivable.
3. (8) 1870 DUE FROM OTHER FUNDS 1871 Due from Operating Fund 1872 Due from Board-Designated Assets 1873 Due from Plant Replacement and Expansion Fund 1874 Due from Specific Purpose Fund
  The balance in these accounts represents the amount due to the Endowment Fund from the other funds. These accounts represent assets of the Endowment Fund which currently are accounted for in other funds.

[ 3120 ]

(a) PLANT REPLACEMENT AND EXPANSION FUND ASSETS.

[ 3121 ]