New York Codes, Rules and Regulations (NYCRR)
Title 10 Part 451
Department of Health
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10 NYCRR 451.0 - General
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10 NYCRR 451.1 - Accelerated depreciation
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10 NYCRR 451.2 - Accommodation fee
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10 NYCRR 451.3 - Accounting
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10 NYCRR 451.4 - Account control
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10 NYCRR 451.5 - Accounting manual
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10 NYCRR 451.6 - Accounting period
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10 NYCRR 451.7 - Accounting policy
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10 NYCRR 451.8 - Accrual basis
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10 NYCRR 451.9 - Accumulated income (or earnings or profit)
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10 NYCRR 451.10 - Activity
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10 NYCRR 451.11 - Actual cost
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10 NYCRR 451.12 - Actual time method
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10 NYCRR 451.13 - Actuarial basis
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10 NYCRR 451.14 - Additional (paid-in) capital
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10 NYCRR 451.15 - Adjusting (journal) entry
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10 NYCRR 451.16 - Administrative accounting
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10 NYCRR 451.17 - Administrative expense
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10 NYCRR 451.18 - Advance
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10 NYCRR 451.19 - Age
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10 NYCRR 451.20 - AICPA
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10 NYCRR 451.21 - Allocate
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10 NYCRR 451.22 - Allowance
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10 NYCRR 451.23 - Allowable costs
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10 NYCRR 451.24 - Amortization
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10 NYCRR 451.25 - Apportionment
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10 NYCRR 451.26 - Appreciation
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10 NYCRR 451.27 - Article 28-A facility
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10 NYCRR 451.28 - Assets
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10 NYCRR 451.29 - Audit
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10 NYCRR 451.30 - Available beds
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10 NYCRR 451.31 - Average daily inpatient census
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10 NYCRR 451.32 - Average length of stay
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10 NYCRR 451.33 - Average life
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10 NYCRR 451.34 - Bad debts
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10 NYCRR 451.35 - Balance
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10 NYCRR 451.36 - Balance sheet
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10 NYCRR 451.37 - Bed turnover rate
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10 NYCRR 451.38 - Benefit
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10 NYCRR 451.39 - Betterment
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10 NYCRR 451.40 - Board-designated funds
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10 NYCRR 451.41 - Bond
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10 NYCRR 451.42 - Book inventory
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10 NYCRR 451.43 - Book of original entry
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10 NYCRR 451.44 - Book value (or cost)
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10 NYCRR 451.45 - Calendar year
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10 NYCRR 451.46 - Capital expenditures
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10 NYCRR 451.47 - Capitalization
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10 NYCRR 451.48 - Cash basis
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10 NYCRR 451.49 - Certificate of deposit
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10 NYCRR 451.50 - Chain organization
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10 NYCRR 451.51 - Change of ownership
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10 NYCRR 451.52 - Charity allowances
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10 NYCRR 451.53 - Chart of accounts
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10 NYCRR 451.54 - Classification of accounts
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10 NYCRR 451.55 - Clearing account
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10 NYCRR 451.56 - Common ownership
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10 NYCRR 451.57 - Consistency
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10 NYCRR 451.58 - Consultant
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10 NYCRR 451.59 - Contractor
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10 NYCRR 451.60 - Contractual adjustment
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10 NYCRR 451.61 - Contributed capital
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10 NYCRR 451.62 - Contributed services
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10 NYCRR 451.63 - Control
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10 NYCRR 451.64 - Control (or controlling) account
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10 NYCRR 451.65 - Cost
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10 NYCRR 451.66 - Cost allocation
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10 NYCRR 451.67 - Cost centers
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10 NYCRR 451.68 - Cost-finding
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10 NYCRR 451.69 - Courtesy allowances
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10 NYCRR 451.70 - Current assets
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10 NYCRR 451.71 - Current liability
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10 NYCRR 451.72 - Daily inpatient census
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10 NYCRR 451.73 - Date of acquisition
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10 NYCRR 451.74 - Deductible
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10 NYCRR 451.75 - Deferral (or deferment)
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10 NYCRR 451.76 - Deferred charges
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10 NYCRR 451.77 - Definition
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10 NYCRR 451.78 - Depreciation
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10 NYCRR 451.79 - Department
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10 NYCRR 451.80 - Development period
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10 NYCRR 451.81 - Direct cost
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10 NYCRR 451.82 - Direct expense
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10 NYCRR 451.83 - Discount earned
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10 NYCRR 451.84 - Distribution
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10 NYCRR 451.85 - Donated services
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10 NYCRR 451.86 - Donated supplies
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10 NYCRR 451.87 - Earned
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10 NYCRR 451.88 - Employee benefit
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10 NYCRR 451.89 - Encumbrance (governmental accounting)
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10 NYCRR 451.90 - Endowment fund
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10 NYCRR 451.91 - Enterprise
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10 NYCRR 451.92 - Equity
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10 NYCRR 451.93 - Equity ownership
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10 NYCRR 451.94 - Examination
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10 NYCRR 451.95 - Exception
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10 NYCRR 451.96 - Exhibit
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10 NYCRR 451.97 - Expected life
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10 NYCRR 451.98 - Expenditure
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10 NYCRR 451.99 - Expense
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10 NYCRR 451.100 - Expense center
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10 NYCRR 451.101 - Expired cost
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10 NYCRR 451.102 - External audit
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10 NYCRR 451.103 - Extraordinary depreciation
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10 NYCRR 451.104 - Facility
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10 NYCRR 451.105 - Fair market value
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10 NYCRR 451.106 - Fidelity bond
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10 NYCRR 451.107 - Fiduciary
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10 NYCRR 451.108 - Financial accounting
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10 NYCRR 451.109 - Financial Accounting Standards Board (FASB)
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10 NYCRR 451.110 - Financial statement
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10 NYCRR 451.111 - Fiscal year
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10 NYCRR 451.112 - Fixed asset
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10 NYCRR 451.113 - Fixed capital
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10 NYCRR 451.114 - Fixed cost (or expense)
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10 NYCRR 451.115 - Fringe benefit
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10 NYCRR 451.116 - Function
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10 NYCRR 451.117 - Functional
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10 NYCRR 451.118 - Functional accounting
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10 NYCRR 451.119 - Fund
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10 NYCRR 451.120 - Fund account
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10 NYCRR 451.121 - Fund accounting
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10 NYCRR 451.122 - Fund asset
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10 NYCRR 451.123 - Fund balance
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10 NYCRR 451.124 - Fund balance sheet
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10 NYCRR 451.125 - Funded debt
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10 NYCRR 451.126 - Funded reserve
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10 NYCRR 451.127 - Fund group
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10 NYCRR 451.128 - Fund liability
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10 NYCRR 451.129 - Funds held in trust by others
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10 NYCRR 451.130 - Generally accepted accounting principles
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10 NYCRR 451.131 - Generally accepted auditing standards
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10 NYCRR 451.132 - General journal
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10 NYCRR 451.133 - General ledger
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10 NYCRR 451.134 - Generally accepted
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10 NYCRR 451.135 - Gross
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10 NYCRR 451.136 - Group I equipment
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10 NYCRR 451.137 - Group II equipment
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10 NYCRR 451.138 - Group III equipment
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10 NYCRR 451.139 - HFMA
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10 NYCRR 451.140 - Historical cost
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10 NYCRR 451.141 - Home office
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10 NYCRR 451.142 - Hospital
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10 NYCRR 451.143 - Imprest cash
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10 NYCRR 451.144 - Imprest fund
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10 NYCRR 451.145 - Imprest system
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10 NYCRR 451.146 - Improvement
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10 NYCRR 451.147 - Imputed value of services rendered
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10 NYCRR 451.148 - Income realization
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10 NYCRR 451.149 - Income statement
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10 NYCRR 451.150 - Increment
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10 NYCRR 451.151 - Indirect cost
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10 NYCRR 451.152 - Indirect liability
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10 NYCRR 451.153 - Initial occupancy period
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10 NYCRR 451.154 - Initial occupancy expense
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10 NYCRR 451.155 - Inpatient
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10 NYCRR 451.156 - Inpatient admission
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10 NYCRR 451.157 - Inpatient bed count
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10 NYCRR 451.158 - Inpatient bed count day
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10 NYCRR 451.159 - Inpatient bed count days (total)
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10 NYCRR 451.160 - Inpatient bed occupancy ratio
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10 NYCRR 451.161 - Inpatient census
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10 NYCRR 451.162 - Inpatient discharge
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10 NYCRR 451.163 - Intangible assets
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10 NYCRR 451.164 - Interfund transfer
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10 NYCRR 451.165 - Interest
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10 NYCRR 451.166 - Interest on capital indebtedness
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10 NYCRR 451.167 - Internal control
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10 NYCRR 451.168 - Inventory
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10 NYCRR 451.169 - Inventory control
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10 NYCRR 451.170 - Inventory valuation
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10 NYCRR 451.171 - Invested capital
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10 NYCRR 451.172 - Ledger control
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10 NYCRR 451.173 - Length of stay (for one patient)
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10 NYCRR 451.175 - Leasehold improvements
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10 NYCRR 451.176 - Liability
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10 NYCRR 451.177 - Licensed bed capacity
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10 NYCRR 451.178 - Limited-life asset
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10 NYCRR 451.179 - Liquid asset
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10 NYCRR 451.180 - Living trust funds
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10 NYCRR 451.181 - Maintenance
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10 NYCRR 451.182 - Management
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10 NYCRR 451.183 - Materiality
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10 NYCRR 451.184 - Matrix inversion
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10 NYCRR 451.185 - Medical recipient
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10 NYCRR 451.186 - Medical services
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10 NYCRR 451.187 - Medicare
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10 NYCRR 451.188 - Multi-facility provider
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10 NYCRR 451.189 - Net worth
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10 NYCRR 451.190 - Nominal account
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10 NYCRR 451.191 - Nonallowable cost
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10 NYCRR 451.192 - Nonoperating revenue
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10 NYCRR 451.193 - Nonprofit corporation
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10 NYCRR 451.194 - Nonrestricted funds
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10 NYCRR 451.195 - Nonrevenue-producing cost centers
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10 NYCRR 451.196 - Object classification
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10 NYCRR 451.197 - Obsolescence
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10 NYCRR 451.198 - Occasion of service
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10 NYCRR 451.199 - Occupancy expense
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10 NYCRR 451.200 - Operating budget
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10 NYCRR 451.201 - Operating cost (or expense)
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10 NYCRR 451.202 - Operating income (or profit)
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10 NYCRR 451.203 - Operational period
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10 NYCRR 451.204 - Organizational unit
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10 NYCRR 451.205 - Original cost
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10 NYCRR 451.206 - Outpatient
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10 NYCRR 451.207 - Outstanding
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10 NYCRR 451.208 - Overhead
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10 NYCRR 451.209 - Owner
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10 NYCRR 451.210 - Paid-in capital
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10 NYCRR 451.211 - Part A and part B services
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10 NYCRR 451.212 - Patient day
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10 NYCRR 451.213 - Payroll distribution
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10 NYCRR 451.214 - Permanent financial occupancy date
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10 NYCRR 451.215 - Per patient day costs (PPD)
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10 NYCRR 451.216 - Petty cash fund
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10 NYCRR 451.217 - Plant
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10 NYCRR 451.218 - Plant replacement and expansion funds
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10 NYCRR 451.219 - Pooled investments
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10 NYCRR 451.220 - Pre-opening expenses
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10 NYCRR 451.221 - Prepaid expense
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10 NYCRR 451.222 - Principal
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10 NYCRR 451.223 - Proprietary accounts
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10 NYCRR 451.224 - Prorate
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10 NYCRR 451.225 - Prudent buyer concept
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10 NYCRR 451.226 - Purchased services
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10 NYCRR 451.227 - Quick asset
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10 NYCRR 451.228 - Reasonable cost
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10 NYCRR 451.229 - Related organization
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10 NYCRR 451.230 - Repair
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10 NYCRR 451.231 - Replacement
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10 NYCRR 451.232 - Replacement cost
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10 NYCRR 451.233 - Residential health care facility
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10 NYCRR 451.234 - Responsibility accounting
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10 NYCRR 451.235 - Restricted funds
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10 NYCRR 451.236 - Retained earnings (or income)
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10 NYCRR 451.237 - Retirement of indebtedness funds
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10 NYCRR 451.238 - Return on capital investment
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10 NYCRR 451.239 - Revenue
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10 NYCRR 451.240 - Revenue-producing cost centers
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10 NYCRR 451.241 - Revolving fund
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10 NYCRR 451.242 - Round off
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10 NYCRR 451.243 - Schedule
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10 NYCRR 451.244 - Service cost
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10 NYCRR 451.245 - Share of pooled investments
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10 NYCRR 451.246 - Sinking fund
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10 NYCRR 451.247 - Special purpose fund
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10 NYCRR 451.248 - Specific purpose funds
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10 NYCRR 451.249 - Stepdown method
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10 NYCRR 451.250 - Straight-line method
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10 NYCRR 451.251 - Tangible assets
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10 NYCRR 451.252 - Temporary funds
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10 NYCRR 451.253 - Term endowment funds
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10 NYCRR 451.254 - Trial balance
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10 NYCRR 451.255 - Trade discount
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10 NYCRR 451.256 - Total inpatient service days
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10 NYCRR 451.257 - Total length of stay (for all inpatients)
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10 NYCRR 451.258 - Unit of service
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10 NYCRR 451.259 - Unrestricted funds
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10 NYCRR 451.260 - Useful life
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10 NYCRR 451.261 - Valuation account (or reserve)
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10 NYCRR 451.262 - Weighted average
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