N.Y. Comp. Codes R. & Regs. tit. 10, § 446.33
(h) The amounts of these adjustments may be expressed as:
| Description of adjustment | Cost center affected | Account number | ||
|---|---|---|---|---|
| (a) | Unrecovered cost of courtesy | Employee Benefits—Non-Payroll-Related | 8830 | |
| (b) | Allowances to employees and dependents | |||
| (c) | Collection fees | Patient Accounts, Admitting and Registration | 8520 | |
| (d) | Interest on inter-fund borrowing | (1) | Interest—Short-Term, or | 8870 |
| (2) | Interest—Long-Term | 8880 | ||
| (e) | Grants from governmental or public philanthropic agencies (lower of expense or grant) | Specify | Specify | |
| (f) | Depreciation accelerated to straight line | Depreciation and Amortization— Fixed Assets | 8810 | |
| (g) | Other (specify) | Specify | Specify |