N.Y. Comp. Codes R. & Regs. tit. 10, § 446.37
| Adjustment | Cost center affected | Account number | ||
|---|---|---|---|---|
| (a) | Depreciation—replacement cost to historical cost | |||
| (1) | Buildings and fixtures | Depreciation and Amortization-Fixed Assets | 8810 | |
| (2) | Equipment | Depreciation and Amortization— Movable Equipment | 8820 | |
| (b) | Depreciation—accelerated to straight line—buildings and fixtures | Depreciation and Amortization— Fixed Assets | 8810 | |
| (c) | 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 | ||
| (d) | Unincorporated business tax | Provision for Income Taxes | 9410 | |
| (e) | Corporate income tax | Provision for Income Taxes | 9410 | |
| (f) | Unrecovered cost of courtesy allowances to employees and dependents | Employee Benefits—Non-Payroll-Related | 8830 | |
| (g) | Voluntary Agency Proficiency Testing Program | |||
| (1) | Clincial laboratory | Laboratory Services—Clinical | 7210 | |
| (2) | Other (specify) | Specify | Specify | |
| (h) | Grants, gifts and income for specific purpose | Specify | Specify | |
| (i) | Professional standards review organization | Medical Care Review | 8740 | |
| Other (specify) | Specify | Specify | ||
| (j) | Amounts may be expressed as: | |||
| (1) | increases; or | |||
| (2) | decreases. |