N.Y. Comp. Codes R. & Regs. tit. 10, § 444.9
(c) Daily hospital services are categorized into broad areas: acute care, intensive care, nursery, and sub-acute care.
(2) The intensive care unit must meet the following conditions:
(v) The unit must be equipped with, or have available for immediate use, lifesaving equipment necessary to treat the critically ill patients for which it is designed. This equipment may include, but is not limited to, respiratory and cardiac monitoring equipment, respirators, cardiac defibrillators, and wall or canister oxygen and compressed air.
(f) Nursery.
These accounts (3510 & 3520) are used to report gross revenues measured in terms of the hospital's full established rates earned from nursery services provided to newborn infants who require routine and/or premature care.
(g) Sub-Acute Care.
This group of accounts (3610 - 3690) is used to report the gross revenues measured in terms of the hospital's full established rates earned from services provided to patients who require a level of nursing care less than acute, including residential care.
(d) Acute Care.
This group of accounts (3010 - 3290) is used to report the gross revenues, measured in terms of the hospital's full established rates earned from daily hospital services provided to patients who are in an acute phase of illness but not to the degree which requires the concentrated and continuous observation and care provided in the intensive care units of a hospital.
(e) Intensive Care.
[3211] This group of accounts (3000-3990) is used to report the gross revenue, measured in terms of the hospital's full established rates, earned from daily hospital services rendered to inpatients. These revenues must be reported at the hospital's full established rates, regardless of the amounts actually collected.