N.Y. Comp. Codes R. & Regs. tit. 10, § 446.30
| Description of adjustment | Cost center affected | Account number | ||
|---|---|---|---|---|
| (a) | Interest on inter-fund borrowing | |||
| (1) | Funded depreciation | (i) | Interest—Short-Term, or | 8870 |
| (ii) | Interest—Long-Term | 8880 | ||
| (2) | Donor-restricted funds | (i) | Interest—Short-Term, or | 8870 |
| (ii) | Interest—Long-Term | 8880 | ||
| (3) | Other (specify) | (i) | Interest—Short-Term, or | 8870 |
| (ii) | Interest—Long-Term | 8880 | ||
| (b) | Unincorporated business tax | Provision for Income Taxes | 9410 | |
| (c) | Corporate income taxes | Provision for Income Taxes | 9410 | |
| (d) | Unrecovered cost of courtesy allowances to employees and dependents | Employee Benefits—Non-Payroll-Related | 8830 | |
| (e) | Voluntary Agency Proficiency Testing Program | |||
| (1) | Clinical laboratory | Laboratory Services—Clinical | 7210 | |
| (2) | Other (specify) | Specify | Specify | |
| (f) | Grants, gifts and income for specific purposes | Specify | Specify | |
| (g) | Depreciation—straight line to accelerated | Depreciation and Amortization-Movable Equipment | 8820 | |
| (h) | 28B funding requirements | |||
| (1) | Building and fixtures | Depreciation/Amortization-Fixed Assets | 8810 | |
| (2) | Movable equipment | Depreciation/Amortization— Movable Equipment | 8820 | |
| (i) | Hospital-based physicians on direct physician billing | |||
| (1) | Diagnostic X-ray | (i) | Radiology—Diagnostic, and/or | 7320 |
| (ii) | CT Scanner, and/or | 7340 | ||
| (iii) | Radiology—Therapeutic, and/or | 7360 | ||
| (iv) | Nuclear Medicine | 7380 | ||
| (2) | Laboratory | (i) | Laboratory Services-Clinical, and/or | 7210 |
| (ii) | Laboratory Services— Pathological, and/or | 7230 | ||
| (iii) | Blood Storing and Processing | 7260 | ||
| (3) | Electrocardiology | Electrocardiology | 7290 | |
| (4) | Emergency room physicians | Emergency Services | 6710 | |
| (j) | Other (specify) | Specify | Specify | |
| (k) | Amounts may be expressed as: | |||
| (1) | increases; or | |||
| (2) | decreases |