New York Codes, Rules and Regulations (NYCRR)

Title 10 Part 442

Department of Health

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10 NYCRR 442.1 - Purpose

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10 NYCRR 442.2 - Accounting entity

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10 NYCRR 442.3 - Continuity of activity

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10 NYCRR 442.4 - Reporting period

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10 NYCRR 442.5 - Objective evidence

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10 NYCRR 442.6 - Conservatism

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10 NYCRR 442.7 - Consistency

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10 NYCRR 442.8 - Full disclosure

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10 NYCRR 442.9 - Materiality

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10 NYCRR 442.10 - Basis of valuation

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10 NYCRR 442.11 - Accrual reporting

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10 NYCRR 442.12 - Matching of revenue and expenses

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10 NYCRR 442.13 - Deductions from operating revenue

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10 NYCRR 442.14 - Fund accounting

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10 NYCRR 442.15 - Long-term security investments

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10 NYCRR 442.16 - Pooled investments

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10 NYCRR 442.17 - Inventories

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10 NYCRR 442.18 - Accounting for property, plant and equipment

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10 NYCRR 442.19 - Timing differences

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10 NYCRR 442.20 - Accounting for pledges

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10 NYCRR 442.21 - Self-insurance

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10 NYCRR 442.22 - Related organizations

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10 NYCRR 442.23 - Debt financing for plant replacement and expansion purposes

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10 NYCRR 442.24 - Direct assignment of costs

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10 NYCRR 442.25 - Hospital research and education costs

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10 NYCRR 442.26 - In-service education - nursing

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10 NYCRR 442.27 - In-service education - nonnursing

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10 NYCRR 442.28 - Physician remuneration

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10 NYCRR 442.29 - Periodic interim payments

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