N.Y. Comp. Codes R. & Regs. tit. 10, § 456.3
(c) Exceptions.
*(1) For facilities with a single program service classification the cost allocation bases indicated in subdivisions (a) and (b) of this section by an asterisk (*) are waived.
**(2) In Pharmacy and Central Services Supply cost centers, indicated by (**) in subdivision (b) of this section, for facilities with a single program service classification the cost allocation bases are waived. However, requisitions for these cost centers for the sample periods must be retained as an audit trail showing that such supplies were not utilized in areas other than the program area. Also, for Pharmacy costs in multicare facilities, see section 456.5(p) of this Part for alternate pricing out of requisitions allowable.
The following represent the minimum mandated statistical bases for cost allocation.
(a) Nonrevenue support services.
| Functional reporting center | Allocation basis | |
|---|---|---|
| (1) | Depreciation, Leases and Rentals | Depreciation by building, by department |
| (2) | Depreciation on Major Movable Equipment | For assets acquired prior to 1/1/78, depreciation may be allocated to departments based on square feet, net. |
| For major movable equipment acquisitions subsequent to 1/1/78, depreciation on such assets must be assigned based on the physical location of the equipment. | ||
| (3) | Interest on Capital Debt | Square feet of building for which debt incurred and actual depreciation of major movable equipment |
| (4) | Fiscal Services | Accumulated costs |
| (5) | Administrative Services | Accumulated costs |
| (6) | Plant Operation and Maintenance | Square feet, net |
| (7) | Grounds | Square feet, net |
| (8) | Security | Square feet, net |
| (9) | Laundry and Linen | Dry and clean pounds distributed, includes the equivalent weight of disposable linens distributed |
| (10) | Housekeeping | Assigned time |
| (11) | Patient Food Service | Dietary meals served |
| (12) | Cafeteria | Average number of employees |
| (13) | Nursing Administration | Total hours of direct nursing service |
| (14) | Activities Program | Number of participants, by program |
| (15) | Non-Physician Education | Assigned time of students |
| (16) | Medical Education | Assigned time—interns and residents |
| (17) | Medical Director's Office* | Time spent |
| (18) | Housing | Number of rooms occupied by department assigned |
| (19) | Medical Records* | Hours of service |
| (20) | Utilization Review | Number of cases reviewed, by program area |
| (21) | Social Services* | Hours of service |
| (22) | Transportation* | Number of users, by program |
(b) Ancillary service revenue centers.
| Functional reporting center | Allocation basis | |
|---|---|---|
| (1) | Laboratory Services | CAP workload measurement units |
| (2) | Electrocardiology | CAP workload measurement units |
| (3) | Electroencephalogy | CAP workload measurement units |
| (4) | Radiology | Relative value units |
| (5) | Inhalation Therapy | Number of treatments |
| (6) | Podiatry | Number of visits |
| (7) | Dental | Number of visits |
| (8) | Psychiatric | Number of visits |
| (9) | Physical Therapy | Number of treatments |
| (10) | Occupational Therapy | Number of treatments |
| (11) | Speech and Hearing Therapy | Number of treatments |
| (12) | Medical Staff Services* | Hours of service by physician |
| (13) | Pharmacy** | Costed requisitions |
| (14) | Central Service Supply** | Costed requisitions |