N.Y. Comp. Codes R. & Regs. tit. 10, § 445.3 – Supplies and Services by Natural Expense Classification Index. [4300]

Item	Cost Center	Code	Natural Classification
Abdominal Packs (disposables)	Using Cost Center		.42	Surgical Supplies-General
Abduction Apparatus (orthopedic)	Using Cost Center		.58	Instruments and Minor Equipment
Abrasive Floor Surfacing	Plant Operations and Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Accounting and Audit Fees	Hospital Administration	8610	.35	Audit Fees
Ace Bandages	Using Cost Center		.49	Other Medical Care Materials and Supplies
Acetone	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Acetylene, dissolved	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Acids, laundry	Laundry and Linen	8300	.59	Other Non-Medical and Non-Surgical Supplies
Actuarial Fees	General Accounting	8510	.33	Consulting and Management Fees
Adapters, glass, metal, syringe	Using Cost Center		.49	Other Medical Care Materials and Supplies
Adenotomes	Using Cost Center		.58	Instruments and Minor Equipment
Adhesive Pads	Using Cost Center		.49	Other Medical Care Materials and Supplies
Adhesive Remover	Using Cost Center		.49	Other Medical Care Materials and Supplies
Adhesive Tape	Using Cost Center		.49	Other Medical Care Materials and Supplies
Administrative Resident Stipends	Other Health Profession Education	8260	.19	Other Employee Classifications
Admission Forms	Patient Accounts, Admitting and Registration	8520	.56	Office and Administrative Supplies
Advertising, community education	Hospital Administration	8610	.89	Other Expenses
Advertising, employment	Hospital Administration	8610	.89	Other Expenses
Advertising, other	Using Cost Center		.89	Other Expenses
Affiliation Dues	Hospital Administration	8610	.84	Dues, Books and Subscriptions
Air Cushions, invalid	Using Cost Center		.49	Other Medical Care Materials and Supplies
Airways	Using Cost Center		.49	Other Medical Care Materials and Supplies
Albuminometers	Using Cost Center		.58	Instruments and Minor Equipment
Alcohol, grain	Using Cost Center		.46	Pharmaceuticals
Alcohol, rubbing	Using Cost Center		.49	Other Medical Care Materials and Supplies
Alcohol Packets	Using Cost Center		.49	Other Medical Care Materials and Supplies
Alcohol Permit Fees	Pharmacy	8470	.83	Licenses and Taxes (Other than on Income)
Alcohol Records	Pharmacy	8470	.56	Office and Administrative Supplies
Alkalies, laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Allowances to Students	Appropriate Educational Cost Center			Appropriate Natural Classification
Ambulance Fees	Ambulance Services	6950	.79	Other Purchased Services
Ambulance Insurance Premiums	Insurance-Other	8840	.81	Insurance
Ambulance Licenses	Ambulance Services	6950	.83	Licenses and Taxes (Other than on Income)
Ambulance Rental	Leases & Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Ambulance Repairs (by outside concern	Plant Maintenance	8400	.72	Maintenance Repairs
Ammonia	Housekeeping	8450	.55	Cleaning Supplies
Analgesics	Using Cost Center		.46	Pharmaceuticals
Animals, research	Research	8010	.49	Other Medical Care Materials and Supplies
Animals, other	Using Cost Center		.49	Other Medical Care Materials and Supplies
Arbitration Expenses	Hospital Administration	8610	.34	Legal Fees
Art, mechanical and topographical work	Medical Photography and Illustration	8760	.89	Other Expenses
Arterial Graft	Using Cost Center		.41	Prostheses
Assessments, improvement	Licenses and Taxes (Other than Income Taxes)	8850	.83	Licenses and Taxes (Other than on Income)
Assessments, operating	Licenses and Taxes (Other than Income Taxes	8850	.83	Licenses and Taxes (Other than on Income)
Association Dues, hospital	Hospital Administration	8610	.84	Dues, Books, and Subscriptions
Association Dues, other	Using Cost Center		.84	Dues, Books, and Subscriptions
Atomizers	Using Cost Center		.49	Other Medical Care Materials and Supplies
Attorney's Fees	Hospital Administration	8610	.34	Legal Fees
Audit Fees	Hospital Administration	8610	.35	Audit Fees
Autoclave Tape	Central Services and Supplies	8460	.59	Other Non-Medical and Non-Surgical Supplies
Automatic Door Repairs (by outside concern)	Plant Maintenance	8400	.72	Maintenance and Repairs
Automatic Telephone Rentals	Leases & Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Automobile Insurance Premium	Insurance-Other	8850	.81	Insurance
Automobile License	Licenses and Taxes (Other than Income Taxes)	8850	.83	Licenses and Taxes (Other than on Income)
Automobile Rentals	Leases & Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Automobile Repairs (by outside concern)	Plant Maintenance	8400	.72	Maintenance and Repairs
	Using Cost Center		.89	Other Expenses
Awards, student	Appropriate Educational Cost Center		.89	Other Expenses
Awards, community leaders	Hospital Administration	8610	.89	Other Expenses
Awards, Volunteer Service	Hospital Administration	8610	.89	Other Expenses
Baby Picture Costs	Retail Operations Expense	9230	.89	Other Expenses
Badges, identification, volunteers, employees	Hospital Administration	8610	.56	Office and Administrative Supplies
Bags, laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Bags, paper	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Bandages	Using Cost Center		.49	Other Medical Care Materials and Supplies
Bands, identification	Patient Accounts, Admitting and Registration	8520	.59	Other Non-Medical and Non-Surgical Supplies
Bands, rubber	Using Cost Center		.56	Office and Administrative Supplies
Bank Charges	General Accounting	8510	.89	Other Expenses
Barium Sulphate	Using Cost Center		.47	Radioactive Materials
Barometers, aneroid	Using Cost Center		.58	Instruments and Minor Equipment
Basins, bath, emesis, face	Using Cost Center		.58	Instruments and Minor Equipment
Baskets, drug	Pharmacy	8470	.58	Instruments and Minor Equipment
Baskets, waste	Using Cost Center		.58	Instruments and Minor Equipment
Baskets, specimen, collection (sputum, urine and feces)	Using Cost Center		.58	Instruments and Minor Equipment
Bath Caps	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Bath Hats	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Bath Robes	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Batteries, flashlight	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Beads, infants'	Newborn Nursery	6510	.59	Other Non-Medical and Non-Surgical Supplies
Bedpans	Using Cost Center		.58	Instruments and Minor Equipment
Belts, sanitary	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Benzalkonium Chloride Solution and Tinct.	Using Cost Center		.49	Other Medical Care Materials and Supplies
Blades, surgical	Using Cost Center		.42	Surgical Supplies-General
Blankets	Laundry and Linen	8330	.54	Linen and Bedding
Blood Bank Supplies	Blood Storing and Processing	7260	.49	Other Medical Care Materials and Supplies
Blood Donor Refreshments	Blood Storing and Processing	7260	.59	Other Non-Medical and Non-Surgical Supplies
Blood for patients	Whole Blood and Packed Red Cells	7250	.49	Other Medical Care Materials and Supplies
Blood for employees	Whole Blood and Packed Red Cells	7250	.49	Other Medical Care Materials and Supplies
Blood Derivatives	Using Cost Center		.49	Other Medical Care Materials and Supplies
Blood Type Tests, purchased	Laboratory Services-Clinical	7210	.71	Purchased Services-Medical
Blow Bottles	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Board Member Expenses	Hospital Administration	8610		Appropriate Natural Classification
Bond Discount Amortization	Interest-Long Term	8880	.89	Other Expenses
Bonding Insurance Premiums, employees	Insurance-Other	8850	.81	Insurance
Bond Interest Expenses	Interest-Long Term	8880	.82	Interest
Book and Journal Binding	Hospital Administration	8610	.89	Other Expenses
Bookkeeping Forms	General Accounting	8510	.56	Office Administrative Supplies
Books, medical	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Books, text	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Borax	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Bottles, drug	Pharmacy	8470	.59	Other Non-Medical and Non-Surgical Supplies
Bottles, formula	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Bottles, reagent	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Bottles, specimen	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Bread and Pastries	Appropriate Food Services Cost Center		.52	Food-Other
Breast Pumps, hand	Using Cost Center		.49	Other Medical Care Materials and Supplies
Brooms	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Brushes	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Buckets, scrub	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Building Repairs (by outside concerns)	Plant Maintenance	8400	.72	Maintenance and Repairs
Bulbs, electric light	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Burners, Bunsen	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Burrs, surgical	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Business Interruption Insurance	Insurance-Other	8850	.81	Insurance
Business Machine Rentals	Leases & Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Business Office Forms	Patient Accounts, Admitting and Registration	8520	.59	Other Non-Medical and Non-Surgical Supplies
Buttons	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Cadavers	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Candy Striper Expenses	Hospital Administration	8610		Appropriate Natural Classification
Canes	Using Cost Center		.49	Other Medical Care Materials and Supplies
Cannulas	Using Cost Center		.49	Other Medical Care Materials and Supplies
Caps, ice (bags)	Using Cost Center		.49	Other Medical Care Materials and Supplies
Caps, operating room	Laundry and Linen	8330	.57	Employee Wearing Apparel
Capsules	Pharmacy	8470	.59	Other Non-Medical and Non-Surgical Supplies
Care, employee special occasion (discount)	Administrative, Courtesy, and Policy Discounts and Adjustments	5980		Not Applicable
Carpenter Tools	Plant Maintenance	8400	.58	Instruments and Minor Equipment
Carpeting and Rugs, cleaning	Housekeeping	8410	.79	Other Purchased Services
Cartrage, drayage, and freight
(1) (supplies)	Using Cost Center		.89	(1) Other Expenses
(2) (equipment)	Equipment	1250		(2) Not Applicable
Cash Shortages, Overages	Patient Accounts, Admitting and Registration	8520	.89	Other Expenses
Casters	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Cases, pillow	Laundry and Linen	8330	.54	Linen and Bedding
Catalogues, nursing school	Nursing Education	8220	.56	Office and Administrative Supplies
Catheter Boxes, trays	Using Cost Center		.49	Other Medical Care Materials and Supplies
Catheters, metal, rubber, etc.	Using Cost Center		.49	Other Medical Care Materials and Supplies
Chart Envelopes	Medical Records	8710	.56	Office and Administrative Supplies
Chart Covers, patient	Using Cost Center		.56	Office and Administrative Supplies
Checkbooks and Voucher Checks	General Accounting	8510	.56	Office and Administrative Supplies
Chemicals, pharmaceutical	Cost of Drugs Sold	7150	.46	Pharmaceuticals
Chemicals, reagent	Appropriate Laboratory Cost Center		.49	Surgical Supplies—General
Chinaware	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Chisels, bone	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Chloroform	Anesthesiology	7080	.43	Anesthetic Materials
Clamps, Supplies	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Clamps, burette, rubber tubing	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Class Pins	Appropriate Educational Cost Center		.56	Office and Administrative Supplies
Cleaning Compounds	Housekeeping	8450	.55	Cleaning Supplies
Cleavers, chopping	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
	Using Cost Center		.58	Instruments and Minor Equipment
Clocks, household Clocks, interval timer	Using Cost Center		.58	Instruments and Minor Equipment
Clothes Racks	Using Cost Center		.58	Instruments and Minor Equipment
Clothing, inpatients	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Clothing, staff	Using Cost Center		.57	Employee Wearing Apparel
Cloths, face	Laundry and Linen	8330	.54	Linen and Bedding
Cloths, table	Appropriate Food Services Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Coal and Coke	Energy	8420	.62	Fuel
Cocaine	Using Cost Center		.46	Pharmaceuticals
Colanders	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Collection Fees	Patient Accounts, Admitting and Registration	8520	.77	Collection Agency
Collectors, pediatric (sputum, urine and feces)	Using Cost Center		.58	Instruments and Minor Equipment
Commencement Invitations	Appropriate Educational Cost Center		.56	Office and Administrative Supplies
Compensation, physician
(1) Payroll	Assigned Cost Center		.06	Salaries and Wages-Physicians
(2) Non-Payroll	Assigned Cost Center		.31	Medical-Physicians
Compensation, student (non-inservice)	Appropriate Educational Cost Center			Appropriate Natural Classification
Compound Tincture Benzoin	Using Cost Center		.49	Other Medical Care Materials and Supplies
Connectors, glass, etc.	Using Cost Center		.49	Other Medical Care Materials and Supplies
Consultant Fees
(1) From Non-Related Organization	Using Cost Center		.33	Consulting and Management Fees
(2) From Related Organization	Using Cost Center		.76	Management and Contracted Services
Containers, false teeth	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Containers, needle	Using Cost Center		.49	Other Medical Care Materials and Supplies
Controlled Substances	Using Cost Center		.46	Pharmaceuticals
Controls, sterilizer	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Cotton, absorbent	Using Cost Center		.49	Other Medical Care Materials and Supplies
Cotton Balls	Using Cost Center		.49	Other Medical Care Materials and Supplies
Cottonseed Oil	Using Cost Center		.49	Other Medical Care Materials and Supplies
Covers, tray or table (patients')	Dietary Services	8310	.59	Other Non-Medical and Non-Surgical Supplies
Cross Match Fees (see Laboratory Procedures)
Crutches	Using Cost Center		.49	Other Medical Care Materials and Supplies
Cuffs, blood pressure	Using Cost Center		.58	Instruments and Minor Equipment
Culture Media	Appropriate Laboratory Cost Center		.49	Other Medical Care Materials and Supplies
Cups, china	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Cups, paper, beverage	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Cups, sputum, paper	Using Cost Center		.49	Other Medical Care Materials and Supplies
Curtains and Draperies, window, cleaning	Laundry and Linen	8330	.74	Laundry and Linen
Curtains and Draperies, cubicle, initial	Laundry and Linen	8330	.54	Linen and Bedding
Cushions, air, invalid	Using Cost Center		.49	Other Medical Care Materials and Supplies
Cutters, paper	Using Cost Center		.58	Instruments and Minor Equipment
Cyclopropane	Anesthesiology	7080	.43	Anesthetic Materials
Cytology Supplies	Appropriate Laboratory Cost Center		.49	Other Medical Care Materials and Supplies
Dairy Products	Appropriate Food Services Cost Center		.52	Food-Other
Data Processing Fees	Using Cost Center		.75	Data Processing
Data Processing Forms	Hospital Administration	8610	.56	Office and Administrative Supplies
Data Processing Supplies	Hospital Administration	8610	.56	Office and Administrative Supplies
Dental Supplies	Appropriate Cost Center		.49	Other Medical Care Materials and Supplies
Depreciation-Buildings and Building Improvements	Depreciation and Amortization Cost Center	8810	.91	Depreciation and Amortization-Buildings and Building Improvement
Depreciation-Fixed Equipment	Depreciation and Amortization Cost Center	8810	.92	Depreciation-Fixed Equipment
Depreciation-Major Movable Equipment	Depreciation and Amortization Cost Center	8820	.93	Depreciation-Movable Equipment
Depreciation-Minor Equipment	Depreciation and Amortization Cost Center	8820	.93	Depreciation-Movable Equipment
Detective Service	Security	8430	.79	Other Purchased Services
Detergents (laundry)	Laundry and Linen	8330	.55	Cleaning Supplies
Developers and Hypo Solutions	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Dextrose	Using Cost Center		.45	I.V. Solutions
Diapers	Appropriate Nursing Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Dinnerware	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Diplomas, Nursing School	Nursing Education	8220	.56	Office and Administrative Supplies
Dishes, evaporating, petri	Appropriate Laboratory Cost Center		.58	Instruments and Minor Equipment
Dishes, table	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Dishpans	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Disinfectants	Housekeeping	8450	.55	Cleaning Supplies
Disinfectants, surgical	Appropriate Surgery Cost Center		.42	Surgical Supplies-General
Dissectors	Appropriate Laboratory Cost Center		.58	Instruments and Minor Equipment
Doilies, trays, paper	Appropriate Food Services Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Douche-Pans	Using Cost Center		.58	Instruments and Minor Equipment
Draperies and Curtains (see Curtains)
Drayage (see Cartage)
Dressing Tray	Using Cost Center		.58	Instruments and Minor Equipment
Dressings	Using Cost Center		.49	Other Medical Care Materials and Supplies
Drills, bone Drinking Cups (see Cups)	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Droppers, medicine	Using Cost Center		.49	Other Medical Care Materials and Supplies
Dues, Hospital Association	Hospital Administration	8610	.84	Dues, Books, and Subscriptions
Dues, association	Appropriate Cost Center		.84	Dues, Books, and Subscriptions
Dues, professional organizations	Appropriate Cost Center		.84	Dues, Books, and Subscriptions
Dust Control	Housekeeping	8450	.79	Other Purchased Services
Dyes, Laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
	Insurance—Other	8850	.81	Insurance
Education Supplies, students'	Appropriate Education Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Education Supplies, inservice —Nursing	Nursing Administration	8750	.59	Other Non-Medical and Non-Surgical Supplies
Education Supplies, inservice—Other	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Electric Light Bulbs	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Electrical Supplies	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Electricity	Energy	8420	.61	Electricity
Electron Microscope Supplies	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Elevator Inspection Fees	Plant Maintenance	8400	.83	Licenses and Taxes (Other than on Income)
Elevator Liability Insurance	Insurance—Other	8850	.81	Insurance
Elevator Repairs (by outside concern)	Plant Maintenance	8400	.72	Maintenance and Repairs
Elevators, bone, dura, rib, etc.	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Employee Benefits, F.I.C.A.	Cost Center to which employee is assigned (see Section 1613)		.21	FICA
Employee Benefits, unemployment insurance	Cost Center to which employee is assigned (see Section 1613)		.22	State Unemployment Insurance and Federal Unemployment
Employee Benefits, health insurance	Cost Center to which employee is assigned (see Section 1613)		.23	Group Health Insurance
Employee Benefits, life insurance	Cost Center to which employee is assigned (see Section 1613)		.24	Group Life Insurance
Employee Benefits, tuition	Employee Benefits—Non-Payroll-Related	8830	.29	Employee Benefits (Non-Payroll-Related)
Employee Benefits, recreation and cultural activities	Employee Benefits—Non-Payroll-Related	8830	.29	Employee Benefits (Non-Payroll Related)
Employee Benefits, licenses	Employee Benefits—Non-Payroll-Related	8830	.29	Employee Benefits (Non-Payroll Related)
Employee Benefits, hospital health care services (free/discounted)	Administrative, Courtesy, and Policy Discounts and Adjustments	5980		Not Applicable
Employee Benefits, pension	Cost Center to Which Employee is Assigned (see Section 1613)		.25	Pension and Retirement
Employee Benefits, housing allowance	Employee Benefits—Non-Payroll-Related	8830	.29	Employee Benefits (Non-Payroll Related)
Employee Uniforms, hospital-owned	Laundry and Linen	8330	.57	Employee Wearing Apparel
Employment Agency Fees	Hospital Administration	8610	.39	Other Fees
Enema, disposable	Using Cost Center		.49	Other Medical Care Materials and Supplies
Engineering Tools	Plant Maintenance	8400	.58	Instruments and Minor Equipment
Envelopes, films, X-ray	Appropriate Radiology Cost Center		.48	Radiology Films
Envelopes, paper, other	Using Cost Center		.56	Office Administrative Supplies
Epsom Salts	Using Cost Center		.49	Other Medical Care Materials and Supplies
Equipment Repair (by outside concern)	Plant Maintenance	8400	.72	Maintenance and Repairs
Ether	Anesthesiology	7080	.43	Anesthetic Materials
Ether Masks	Anesthesiology	7080	.49	Other Medical Care Materials and Supplies
Expenses Charges (see Cartage)
Exterminator (Pest control service)	Housekeeping	8450	.79	Other Purchased Services
Extractors, fruit juice	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Face Cloths	Laundry and Linen	8330	.54	Linen and Bedding
Face Masks	Using Cost Center		.49	Other Medical Care Materials and Supplies
Fees, medical—Physicians	Assigned Cost Center		.31	Medical-Physicians
Fees, medical—Therapists	Assigned Cost Center		.32	Medical—Therapists and Other Non-Physicians
Fees, nonmedical (see specific category)
Fidelity Bond Premium	Insurance-Other	8850	.81	Insurance
Film Hangers	Appropriate Radiology Cost Center		.58	Instruments and Minor Equipment
Films, radiology	Appropriate Radiology Cost Center		.48	Radiology Films
Filters-air conditioners	Plant Operations	8410	.59	Other Non-Medical and Non-Surgical Supplies
Fingerprinting Supplies	Security	8430	.59	Other Non-Medical and Non-Surgical Supplies
Fire Insurance Premiums	Insurance-Other	8850	.81	Insurance
Flashlight and Batteries	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Flasks, general	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Flowers, decorative	Housekeeping	8450	.89	Other Expenses
Flowers purchased for resale	Retail Operations Expense	9230	.89	Other Expenses
Flower Pots and Planters
(1) Inside Hospital	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
(2) Outside Hospital	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Food, Meat, Fish and Poultry	Appropriate Food Services Cost Center		.51	Food-Meat, Fish, and Poultry
Food, Other	Appropriate Food Services Cost Center		.52	Food-Other
Forceps, surgical	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Forks, kitchen	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Formulas, infant	Using Cost Center		.52	Food-Other
Forms, medical record, medical history, etc.	Medical Records	8710	.56	Office and Administrative
Freight Charges (see Cartage)
Freon, Gas-Surgical	Appropriate Surgery Cost Center		.44	Oxygen and Other Medical Gases
Fruits and Vegetables	Appropriate Food Services Cost Center		.52	Food-Other
Fuel, gas	Energy	8420	.62	Fuel
Fund Raising Expenses	Fund Raising	8780		Appropriate Natural Classification
Funnels	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Garbage Cans	Housekeeping	8450	.58	Instruments and Minor Equipment
Gas (fuel)	Energy	8420	.62	Fuel
Gasoline	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Gauze	Using Cost Center		.49	Other Medical Care Materials and Supplies
Germicides, cleaning	Housekeeping	8450	.55	Cleaning Supplies
Gift Shop Expense	Retail Operations Expense	9230		Appropriate Natural Classification
Gifts for Services	Hospital Administration	8610	.89	Other Expenses
Glass, window	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Glassware, kitchen, dining room	Appropriate Food Services Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Glassware, laboratory	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Gloves, disposable	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Gloves, reusable	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Glucose, I.V.	Using Cost Center		.45	I.V. Solutions
Glue, Furniture. etc.	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Glycerine	Using Cost Center		.46	Pharmaceuticals
Goggles	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Gouges, bone mastoid	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Gowns, employee	Laundry and linen	8330	.57	Employee Wearing Apparel
Gowns, patients'	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Grass Seed	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Graters, food	Appropriate Food Service Cost Center		.58	Instruments and Minor Equipment
Greases, lubricating	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Guard Service Fees	Security	8430	.79	Other Purchased Services
H.A.S. Fees	Hospital Administration	8610	.79	Other Purchased Services
Hammers, percussion reflex	Using Cost Center		.58	Instruments and Minor Equipment
Handles, surgical knife	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Hangers, coat	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Hangers, film	Appropriate Radiology Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Head Mirrors and Bands	Using Cost Center		.58	Instruments and Minor Equipment
Heaters	Using Cost Center		.58	Instruments and Minor Equipment
Heatng, ventilating and air conditioning supplies	Plant Operations	8410	.59	Other Non-Medical and Non-Surgical Supplies
Hemostats	Using Cost Center		.58	Instruments and Minor Equipment
Histology Supplies	Laboratory Services-Pathological	7230	.49	Other Medical Care Materials and Supplies
Holders, napkin	Appropriate Food Service Cost Center		.53	Tableware and Kitchen Utensils
Holders, needle	Using Cost Center		.58	Instruments and Minor Equipment
Holders, sputum cup	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Holders, test tube	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Hot Packs, apparatus	Using Cost Center		.58	Instruments and Minor Equipment
Hot Water Bottles	Using Cost Center		.58	Instruments and Minor Equipment
Hydrogen Peroxide	Using Cost Center		.49	Other Medical Care Materials and Supplies
Hypodermic Needles	Using Cost Center		.49	Other Medical Care Materials and Supplies
I.V. Set	Using Cost Center		.49	Other Medical Care Materials and Supplies
I.V. Additives	Using Cost Center		.45	I.V. Solutions
I.V. Solutions	Using Cost Center		.45	I.V. Solutions
I.V. Supplies	Using Cost Center		.49	Other Medical Care Materials and Supplies
Ice (purchased)	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Ice Bags	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Ident-a-bands	Patient Accounts, Admitting and Registration	8520	.59	Other Non-Medical and Non-Surgical Supplies
Income Tax	Provision for Income Taxes	9410	.89	Other Expenses
Industrial Engineering Fees (non-related organization)	Hospital Administration	8610	.33	Consulting and Management Fees
Infant Apparel	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Ink, printing	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Ink, marking	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Insect Extermination Expense	Housekeeping	8450	.79	Other Purchased Services
Insecticides	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Inservice Education Supplies (see Education Supplies)
Inspection Fees and Permits	Licenses and Taxes (Other than Income Taxes)	8860	.83	Licenses and Taxes (Other than on Income)
Instrument Sharpening and Repair Fees	Using Cost Center		.79	Other Purchased Services
Instruments, tray-reusable	Using Cost Center		.58	Instruments and Minor Equipment
Instruments, tray-disposable	Using Cost Center		.49	Other Medical Care Materials and Supplies
Insurance:
Boiler Liability	Insurance-Other	8850	.81	Insurance
Bonding Liability	Insurance-Other	8850	.81	Insurance
Elevator Liability	Insurance-Other	8850	.81	Insurance
Fire	Insurance-Other	8850	.81	Insurance
Hospital Malpractice	Ins.-Hosp. & Professional Malpr.	8840	.81	Insurance
Motor Vehicle (ambulance, car, truck)	Insurance-Other	8850	.81	Insurance
Professional Malpractice	Insurance-Hospital and Prof. Malpractice	8840	.81	Insurance
Theft	Insurance-Other		.81	Insurance
Unemployment	Cost Center in which Employee's Compensation is Registration		.22	State Unemployment Insurance and Federal Unemployment Insurance
Workers' Compensation	Cost Center in which Employee's Compensation is Reported		.26	Workers' Compensation Insurance
Intercommunication System	Hospital Administration	8610		Appropriate Natural Classification
Interest Expense, current working capital	Interest-Short Term	8870	.82	Interest
Interest Expense, long term	Interest-Long Term	8880	.82	Interest
Intramuscular Injectables	Using Cost Center		.46	Pharmaceuticals
Irrigating Solutions	Central Services and Supplies	8460	.49	Other Medical Care Materials and Supplies
Irrigation Tips	Central Services and Supplies	8460	.58	Instruments and Minor Equipment
Irrigators	Central Services and Supplies	8460	.58	Instruments and Minor Equipment
Isotopes	Using Cost Center		.47	Radioactive Materials
Jackets, orderlies, operating room, etc.	Laundry and Linen	8330	.57	Employee Wearing Apparel
Jars, specimen	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Journals, medical (see Magazines) Kettles, steam (patients' use)	Central Services and Supplies	8460	.58	Instruments and Minor Equipment
Kettles, steam (kitchen)	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Keys	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Kitchen Utensils	Appropriate Food Services Cost Center		.53	Tableware and Kitchen Utensils
Knife Blades, surgical	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Knife Holders, surgical	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Knife, abscess, amputating, brain	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Knife, autopsy	Laboratory Services-Pathological	7230	.58	Instruments and Minor Equipment
Knife, bread, butcher, etc.	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Labels, drug	Pharmacy	8470	.59	Other Non-Medical and Non-Surgical Supplies
Labels, other	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Labor Relations and Consultation Fees	Hospital Administration	8610	.33	Consulting and Management Fees
Laboratory Procedures (by outside concerns)	Appropriate Laboratory Cost Center		.71	Medical
Lactometers	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Ladders	Plant Maintenance	8400	.58	Instruments and Minor Equipment
Lamps, alcohol	Using Cost Center		.58	Instruments and Minor Equipment
Lamps, electrical (light bulb)	Plant Maintenance	8400	.58	Instruments and Minor Equipment
Lamps, opthalmoscope	Using Cost Center		.58	Instruments and Minor Equipment
Lancets	Using Cost Center		.49	Other Medical Care Materials and Supplies
Lancets, blood	Using Cost Center		.49	Other Medical Care Materials and Supplies
Lanterns (battery or gas type)	Plant Operations	8410	.58	Instruments and Minor Equipment
Laundering (by outside concern)	Laundry and Linen	8330	.74	Laundry and Linen
Laxatives, simple	Using Cost Center		.46	Pharmaceuticals
Lease Costs (see Rental Charges)
Legal Fees, collections	Patient Accounts, Admitting and Registration	8520	.34	Legal Fees
	Hospital Administration	8610	.34	Legal Fees
Lens Paper	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Licenses, car, ambulance and truck	Using Cost Center		.83	Licenses and Taxes (Other than on Income)
Lime, chlorinated	Housekeeping	8450	.55	Cleaning Supplies
Linen, bed	Laundry and Linen	8330	.54	Linen and Bedding
Linen, disposable	Laundry and Linen	8830	.54	Linen and Bedding
Linen, sterile	Laundry and Linen	8330	.54	Linen and Bedding
Liners, bassinet	Laundry and Linen	8330	.54	Linen and Bedding
Litmus Paper	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Local and Spinal Anesthetics	Using Cost Center		.43	Anesthetic Materials
Long Distance Telephone Charges, general	Hospital Administration	8610	.65	Telephone and Telegraph
Lost Item Replacement, patient	Other Non-Operating Expense	9250	.89	Other Expenses
Lubricating Fluids	Using Cost Center		.49	Other Medical Care Materials and Supplies
Lubricating Jelly	Using Cost Center		.49	Other Medical Care Materials and Supplies
Lumber	Appropriate Plant Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Lye	Laundry and Linen	8330	.55	Cleaning Supplies
Magazines, lobby	Hospital Administration	8610	.84	Dues, Books and Subscriptions
Magazines, medical journals	Hospital Administration	8610	.84	Dues, Books and Subscriptions
Magazines, general interest	Hospital Administration	8610	.84	Dues, Books and Subscriptions
Magazines, cost center	Using Cost Center		.84	Dues, Books and Subscriptions
Magazines, students	Appropriate Education Cost Center		.84	Dues, Books and Subscriptions
Maintenance Contracts, major movable equipment	Plant Maintenance	8400	.72	Maintenance and Repairs
Maintenance Contracts, fixed equipment	Plant Maintenance	8400	.72	Maintenance and Repairs
Maintenance Contracts, minor equipment	Plant Maintenance	8400	.72	Maintenance and Repairs
Maalox	Using Cost Center	7150	.46	Pharmaceuticals
Mangle Aprons	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Manometers, disposable	Using Cost Center		.49	Other Medical Care Materials and Supplies
Marking Ink and Labels	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Masks, face	Using Cost Center		.49	Other Medical Care Materials and Supplies
Mats, bath	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Mattress Covers and Pads	Laundry and Linen	8330	.54	Linen and Bedding
Measures, metal	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Meat and Poultry	Appropriate Food Services Cost Center		.51	Food-Meats, Fish and Poultry
Membership Dues (see dues)			.84	Dues, Books, and Subscriptions
Microbiology Supplies	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Microfilming (by outside concern)	Using Cost Center		.79	Purchased Services
Mirrors, head, laryngeal, etc.	Using Cost Center		.58	Instruments and Minor Equipment
Mortars	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Mortgage, interest expense	Interest-Long Term	8880	.82	Interest
Motor Oil, ambulance	Ambulance Services	6850	.59	Other Non-Medical and Non-Surgical Supplies
Motor Oil, car, truck	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Motor Vehicle Insurance	Insurance-Other	8850	.81	Insurance
Motor Vehicle Licenses (ambulances, car, truck, etc.)	Using Cost Center		.83	Licenses and Taxes (Other than on Income)
Mouthwash, nonprescription	Using Cost Center		.49	Other Medical Care Materials and Supplies
Mucous Bulbs	Using Cost Center		.49	Other Medical Care Materials and Supplies
Nails, hip fracture	Appropriate Surgery Cost Center		.41	Prostheses
Narcotics	Using Cost Center		.46	Pharmaceuticals
Narcotic Permit Fees	Pharmacy	8470	.83	Licenses and Taxes (Other than on Income)
Narcotic Records	Pharmacy	8470	.56	Office and Administrative Supplies
Needles, aneurysm, aspirating	Appropriate Cost Center		.58	Instruments and Minor Equipment
Needles, spinal, hypodermic	Appropriate Cost Center		.58	Instruments and Minor Equipment
Needles, sewing	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Nets, laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Newspapers	Using Cost Center		.84	Dues, Books, and Subscriptions
Nipples	Appropriate Cost Center		.49	Other Medical Care Materials and Supplies
Nipple Shields	Appropriate Cost Center		.49	Other Medical Care Materials and Supplies
Nitroglycerin	Using Cost Center		.46	Pharmaceuticals
Nitrous Oxide	Appropriate Cost Center		.43	Anesthetic Materials
Novocaine	Appropriate Cost Center		.43	Anesthetic Materials
Nurses' Uniforms (when hospital furnished), except students'	Laundry and Linen	8330	.57	Employee Wearing Apparel
Nurses' uniforms, students'	Nursing Education	8220	.57	Employee Wearing Apparel
Nursing School Catalogues, laboratory and school room supplies	Nursing Education	8220	.59	Other Non-Medical and Non-Surgical Supplies
Office Supplies (printing and stationery)	Using Cost Center		.56	Office and Administrative Supplies
Oil, fuel	Energy	8420	.62	Fuel
Oils and Greases, general	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Oral Scopolamine (O.B.)	Using Cost Center		.46	Pharmaceuticals
Orangewood Sticks	Using Cost Center		.49	Other Medical Care Materials and Supplies
Orthopedic Supplies	Using Cost Center		.49	Other Medical Care Materials and Supplies
Oxygen, in therapy	Using Cost Center		.44	Oxygen and Other Medical Gases
Oxygen, in anesthesia	Anesthesiology	7080	.44	Oxygen and Other Medical Gases
Pacemakers	Using Cost Center		.42	Surgical Supplies-General
Packets-alcohol, lemon glycerine	Using Cost Center		.49	Other Medical Care Materials and Supplies
Pack (hot) Apparatus, electric (see Heaters, Hot packs, Kettles)
Packs, abdominal (laparotomy)	Appropriate Surgery Cost Center		.42	Surgical Supplies-General
Packs, hot or cold (solution filled)	Using Cost Center		.58	Instruments and Minor Equipment
Packs, steam	Using Cost Center		.58	Instruments and Minor Equipment
Pads, bed, table, etc. (cloth)	Using Cost Center		.54	Linen and Bedding
Pads, cleaning	Housekeeping	8450	.55	Cleaning Supplies
Pads, Laundry, Mangle, press	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Pads, rubber floor mat	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Pails, scrub	Housekeeping	8450	.55	Cleaning Supplies
Paint Brushes	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Painting, contracted	Plant Maintenance	8400	.72	Maintenance and Repairs
Painters' Drop Cloths	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Paints, shellacs, varnishes	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Pans, baking	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Pans, dust	Housekeeping	8450	.55	Cleaning Supplies
Paper, duplication machine	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Paper, data processing	Hospital Administration	8610	.56	Office and Administrative Supplies
Paper, print shop supplies	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Paper Cups	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Paper, shelf, toilet	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Paper Plates	Appropriate Food Services Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Paper, wax	Appropriate Food Services Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Patient Chargeable Supplies Ruined or Damaged	Central Services and Supplies	8460		Appropriate Natural Classification
Patient Reusable Supplies (changeable items)	Central Services and Supplies	8460		Appropriate Natural Classification
Pelvimeters	Using Cost Center		.58	Instruments and Minor Equipment
Pencils, lead, crayon, marking	Using Cost Center		.56	Office and Administrative Supplies
Pens	Using Cost Center		.56	Office and Administrative, Supplies
Pension Plan Premiums	Cost Center to which Employee is Assigned (see section 1613)		.25	Pension and Retirement
Percussion Hammers	Using Cost Center		.58	Instruments and Minor Equipment
Perforators, medical	Appropriate Cost Center		.58	Instruments and Minor Equipment
Periodicals, general	Using Cost Center		.84	Dues, Books, and Subscriptions
Periodicals, medical	Hospital Administration	8610	.84	Dues, Books, and Subscriptions
Periodicals, student nurses'	Nursing Education	8220	.84	Dues, Books, and Subscriptions
Personal Property Tax (see Taxes)
Pestles	Using Cost Center		.58	Instruments and Minor Equipment
Photographic Supplies	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Pillows	Housekeeping	8450	.54	Linen and Bedding
Pins, bone extension	Appropriate Surgery Cost Center		.41	Prostheses
Pins, laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Pins, safety, straight	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Pipettes	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Pitchers, water	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Plasmanate	Using Cost Center		.49	Other Medical Care Materials and Supplies
Plaster, building	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Plaster of Paris	Using Cost Center		.49	Other Medical Care Materials and Supplies
Plasters, adhesive	Using Cost Center		.49	Other Medical Care Materials and Supplies
Plates, bone	Appropriate Cost Center		.41	Prostheses
Plates, china, dinner, salad, etc.	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Plates, petri	Appropriate Laboratory Cost Center		.58	Instruments and Minor Equipment
Plates, X-ray (film)	Appropriate Radiology Cost Center		.48	Radiology Films
Platinum Wire	Appropriate Cost Center		.41	Prostheses
Plumbing Supplies	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Pneumatic Tubes	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Polishes	Housekeeping	8450	.55	Cleaning Supplies
Postage, for general use	Hospital Administration	8610	.87	Postage
Postage, for specific cost centers	Using Cost Center		.87	Postage
Powders, film developing	Appropriate Radiology Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Powders, insect	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Powders, scouring	Housekeeping	8450	.55	Cleaning Supplies
Power, purchased	Energy	8420	.61	Electricity
Prescriptions (outside purchases)	Using Cost Center		.79	Other Purchased Services
Prescription Blanks	Pharmacy	8470	.56	Office and Administrative Supplies
Prostheses and Appliances	Using Cost Center		.41	Prostheses
Radiology Services (by outside concern)	Appropriate Radiology Cost Center		.79	Other Purchased Services
Rags, cleaning	Housekeeping	8450	.55	Cleaning Supplies
Razor Blades	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Razors	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Receptacles, waste	Using Cost Center		.58	Instruments and Minor Equipment
Record Forms, medical	Medical Records	8710	.56	Office and Administrative Supplies
Records for Transcribing Machines	Using Cost Center		.56	Office and Administrative Supplies
Rectal Tubes	Using Cost Center		.49	Other Medical Care Materials and Supplies
Registers, narcotic	Pharmacy	8470	.56	Office and Administrative Supplies
Rental Charges, major movable equipment	Leases and Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Rental Charges, fixed equipment, general	Leases and Rentals—Assets	8815	.95	Lease/Rentals-Buildings, Improvements and Fixed Equipment
Rental Charges, minor movable equipment	Leases and Rentals—Movable Equipment	8825	.96	Lease/Rentals-Movable Equipment
Rentals, safety deposit boxes	Hospital Administration	8610	.89	Other Expenses
Repair/Replacement of personal property (eyeglasses, dentures, hearing aids, etc.)	Hospital Administration	8610	.89	Other Expenses
Repairs, minor, to buildings (by outside concern)	Plant Maintenance	8400	.72	Maintenance and Repairs
Repairs to Equipment (by outside concern)
Major Movable	Plant Maintenance	8400	.72	Maintenance and Repairs
Fixed Equipment	Plant Maintenance	8400	.72	Maintenance and Repairs
Minor Equipment	Plant Maintenance	8400	.72	Maintenance and Repairs
Respirators	Appropriate Cost Center		.58	Instruments and Minor Equipment
Retractors	Using Cost Center		.58	Instruments and Minor Equipment
Ribbons, typewriter	Using Cost Center		.56	Office and Administrative Supplies
Rubber Bands	Using Cost Center		.56	Office and Administrative Supplies
Saccharimeters	Appropriate Cost Center		.58	Instruments and Minor Equipment
Safety Pins	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Sanitary Pads	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Saucers, plant	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Scalpels	Using Cost Center		.58	Instruments and Minor Equipment
Scissor Sharpening	Using Cost Center		.79	Other Purchased Services
Scoops, common duct, Mayo, etc.	Using Cost Center		.58	Instruments and Minor Equipment
Scoops, flour, sugar, etc.	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Screwdrivers, surgical	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Screws, bone	Appropriate Surgery Cost Center		.41	Prostheses
Seafood	Appropriate Food Services Cost Center		.51	Food-Meats, Fish, and Poultry
Sedatives	Using Cost Center		.46	Pharmaceuticals
Serology Supplies	Appropriate Laboratory Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Sharpeners, pencil	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Sheepskins	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Sheets, linen	Laundry and Linen	8330	.54	Linen and Bedding
Sheets, rubber, on patients' beds	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Sheets, wadding	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Signals, communication (beepers)	Hospital Administration	8610	.58	Instruments and Minor Equipment
Slippers, paper	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Snares, tonsil, etc.	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Snow Removal (by outside concern)	Plant Maintenance	8400	.72	Purchased Services and Maintenance Repairs
Soaps, dishwashing	Appropriate Food Services Cost Center		.55	Cleaning Supplies
Soaps, floor, toilet	Housekeeping	8450	.55	Cleaning Supplies
Soaps, laundry	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Soaps, surgical	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Splints	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Steam Cleaner Rental	Movable Equipment—Leases and Rentals	8825	.96	Lease/Rentals-Movable Equipment
Steam, purchased	Energy	8420	.62	Fuel
Sterile Water	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Stethoscopes	Using Cost Center		.58	Instruments and Minor Equipment
Stockinette	Using Cost Center		.49	Other Medical Care Materials and Supplies
Struts-Surgical	Appropriate Surgery Cost Center		.42	Surgical Supplies
Suction Tips, disposable	Using Cost Center		.49	Other Medical Care Materials and Supplies
Supplies, patient chargeable	Cost of Medical Supplies Sold	7110		Appropriate Natural Classification
Suppositories	Using Cost Center		.49	Other Medical Care Materials and Supplies
Surgical Drills and Saws	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Surgical Packs and Drapes	Appropriate Surgery Cost Center		.42	Surgical Supplies-General
Sutures	Using Cost Center		.42	Surgical Supplies-General
Swabs	Using Cost Center		.49	Other Medical Care Materials and Supplies
Syringes, bulb	Using Cost Center		.42	Surgical Supplies-General
Syringes, hypo.	Using Cost Center		.42	Surgical Supplies-General
Syringes, irrigating	Using Cost Center		.42	Surgical Supplies-General
Tablets, paper	Using Cost Center		.56	Office and Administrative Supplies
Taxes, real estate	Licenses and Taxes (Other than Income Taxes	8860	.83	Licenses and Taxes (Other than on Income)
Taxes, personal property	Licenses and Taxes (Other than Income Taxes	8860	.83	Licenses and Taxes (Other than on Income)
Taxes, business	Licenses and Taxes (Other than Income Taxes)	8860	.83	Licenses and Taxes (Other than on Income)
Telegraph Expense	Hospital Administration	8610	.65	Telephone/Telegraph
Telephone Expense:
General Lines Service	Hospital Administration	8610	.65	Telephone/Telegraph
Dedicated Lines Service	Using Cost Center		.65	Telephone/Telegraph
	Medical Staff Administration	8720	.65	Telephone/Telegraph
Taxicab Charges	Using Cost Center		.86	Travel-Other
Tenaculums	Using Cost Center		.58	Instruments and Minor Equipment
Test Tubes	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Text Books, student nurses'	Nursing Education	8220	.59	Other Non-Medical and Non-Surgical Supplies
Thermometers, mouth, bath, rectal	Using Cost Center		.49	Other Medical Care Materials and Supplies
Thermostat, wall	Plant Operations	8410	.59	Other Non-Medical and Non-Surgical Supplies
Thread, sewing	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Thread, suture	Using Cost Center		.42	Surgical Supplies-General
Throat Bags	Using Cost Center		.49	Other Medical Care Materials and Supplies
Time Cards (payroll)	General Accounting	8510	.56	Office Administrative Supplies
Tips, irrigating, suction, uterine, etc.	Using Cost Center		.49	Other Medical Care Materials and Supplies
Tires, ambulance	Ambulance Services	6850	.59	Other Non-Medical and Non-Surgical Supplies
Tires, car, truck	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Tissue, facial	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Toilet Paper	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Tongs, crucible	Appropriate Cost Center		.58	Instruments and Minor Equipment
Tongue Depressors	Using Cost Center		.49	Other Medical Care Materials and Supplies
Tourniquets	Using Cost Center		.49	Other Medical Care Materials and Supplies
Towels, bath face	Laundry and Linen	8330	.54	Linen and Bedding
Towels, paper	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Traction Rope	Using Cost Center		.49	Other Medical Care Materials and Supplies
Travel, conventions and conferences	Using Cost Center		.85	Outside Training Sessions (Including Travel)
Travel Expense: Educational, students	Appropriate Education Cost Center		.85	Outside Training Sessions (Including Travel)
Recruiting Personnel	Hospital Administration	8610	.86	Travel-Other
"Community": Service	Hospital Administration	8610	.86	Travel-Other
Seminars, Employee	Cost Center to which Employee is Assigned		.85	Outside Training Sessions (Including Travel)
Meetings, Employee	Cost Center to which Employee is Assigned		.86	Travel-Other
Board	Hospital Administration	8610	.85	Outside Training Sessions (Including Travel)
			.86	Travel-Other
Medical Staff, Chief of	Medical Staff Administration	8720	.86	Travel-Other
Administration	Hospital Administration	8610	.86	Travel-Other
Tray Covers, paper (patients' meals)	Dietary Services	8310	.59	Other Non-Medical and Non-Surgical Supplies
Trays, dressing	Using Cost Center		.58	Instruments and Minor Equipment
Trays, serving, patients'	Dietary Services	8310	.58	Instruments and Minor Equipment
Trays, desk	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Trays, staining	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Trephines	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Tubes, centrifuge, test, etc.	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Tubes, colon, connecting, duodenal infusion, intravenous, etc.	Using Cost Center		.49	Other Medical Care Materials and Supplies
Tubes, specimen	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Tubing, glass, heat resisting	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Tubing, rubber	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Tuition, employee education	Employee Benefits—Non-Payroll-Related	8830	.29	Employee Benefits (Non-Payroll Related)
Tumblers, glass, drinking	Appropriate Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Underpads	Laundry and Linen	8330	.54	Linen and Bedding
Uniforms, doormen's	Security	8430	.57	Employee Wearing Apparel
Uniforms, elevator operators'	Plant Operations	8410	.57	Employee Wearing Apparel
Uniforms (hospital furnished:)
Employees (not owned by hospital)	Cost Center to which Employee is Assigned		.57	Employee Wearing Apparel
Students	Appropriate Education Cost Center		.57	Employee Wearing Apparel
Volunteer	Hospital Administration	8610	.57	Employee Wearing Apparel
Candy Striper	Hospital Administration	8610	.57	Employee Wearing Apparel
Urinals, patient	Using Cost Center		.58	Instruments and Minor Equipment
Urinometers	Appropriate Cost Center		.58	Instruments and Minor Equipment
Utensils, kitchen	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Utensils, stainless steel, kitchen	Appropriate Food Services Cost Center		.58	Instruments and Minor Equipment
Utensils, stainless steel, medical	Using Cost Center		.58	Instruments and Minor Equipment
Utensils, stainless steel, other	Using Cost Center		.58	Instruments and Minor Equipment
Valves, medical	Appropriate Surgery Cost Center		.42	Surgical Supplies-General
Vaporizers, medicinal (steam kettles)	Using Cost Center		.58	Instruments and Minor Equipment
Vases, decorative	Housekeeping	8450	.59	Other Non-Medical and Non-Surgical Supplies
Vegetable Oil	Appropriate Food Services Cost Center		.52	Food-Other
Venetian Blind Cleaning	Housekeeping	8450	.79	Other Purchased Services
Vests, infants'	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Volunteer Uniforms	Hospital Administration	8610	.57	Employee Wearing Apparel
Volunteer Badges	Hospital Administration	8610	.59	Other Non-Medical and Non-Surgical Supplies
Wash Cloths	Laundry and Linen	8330	.59	Other Non-Medical and Non-Surgical Supplies
Waste Receptacles	Housekeeping	8450	.58	Instruments and Minor Equipment
Water	Energy	8420	.63	Water
Water Treatment Compounds	Plant Operations	8410	.59	Other Non-Medical and Non-Surgical Supplies
Wax, floor	Housekeeping	8450	.55	Cleaning Supplies
Window Glass	Plant Maintenance	8400	.59	Other Non-Medical and Non-Surgical Supplies
Window Washing Expense (by outside concern)	Housekeeping	8450	.79	Other Purchased Services
Wrappers, cloth	Using Cost Center		.59	Other Non-Medical and Non-Surgical Supplies
Wrenches, bone traction, etc.	Appropriate Surgery Cost Center		.58	Instruments and Minor Equipment
Wringers, mop	Housekeeping	8450	.58	Instruments and Minor Equipment
X-ray film	Appropriate Radiology Cost Center		.48	Radiology Films
X-ray procedures, purchased outside	Appropriate Radiology Cost Center		.71	Medical