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ASSETS - UNRESTRICTED FUND Current Assets 1000 - 1009 1001 1002 1003 1004 1005 1006 1007 1009 CASH General Checking Accounts Payroll Checking Accounts Other Checking Accounts Imprest Cash Funds Savings Accounts Certificates of Deposit Treasury Bills and Treasury Notes Other Cash Accounts
1010 - 1019 MARKETABLE SECURITIES 1011 Unrestricted Marketable Securities 1019 Other Current Investments 1020 - 1039 ACCOUNTS AND NOTES RECEIVABLE 1021 Patient Receivables - Unbilled 1022 Patient Receivables - Medicare - Traditional 1023 Patient Receivables - Medi-Cal - Traditional 1024 Patient Receivables - County Indigent Programs - Traditional 1025 Patient Receivables - Other Third Parties - Traditional 1026 Patient Receivables - Other 1027 Medicare PIP Clearing 1028 Clearing - Other 1032 Patient Receivables - Medicare - Managed Care 1033 Patient Receivables - Medi-Cal - Managed Care 1034 Patient Receivables - County Indigent Programs - Managed Care 1035 Patient Receivables - Other Third Parties - Managed Care 1036 Patient Receivables - Other Indigent
1040-1019
ALLOWANCE FOR UNCOLLECTIBLE RECEIVABLES AND THIRD- PARTY CONTRACTUAL WITHHOLDS Allowance for Bad Debts Allowance for Contractual Adjustments - Medicare - Traditional Allowance for Contractual Adjustments - Medicare - Managed Care Allowance for Contractual Adjustments - Medi-Cal -Traditional Allowance for Contractual Adjustments - Medi-Cal - Managed Care Allowance for Contractual Adjustments - County Indigent Programs Allowance for Contractual Adjustments - Other Third Parties - Traditional Allowance for Contractual Adjustments - Other Third Parties - Managed Care Allowance for Contractual Adjustments - Other
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1090 - 1099 INTERCOMPANY RECEIVABLES 1100 - 1109 1101 1102 1103 1104 1105 1106 1107 1108 1109 PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid Insurance Prepaid Interest Prepaid Rent Prepaid Pension Plan Expense Prepaid Taxes Prepaid Service Contracts Deposits Other Prepaid Expenses Other Current Assets
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1120 - 1129 LIMITED USE INVESTMENTS 1121 Limited Use Marketable Securities 1129 Limited Use Other Current Investments 1130 - 1139 1131 1132 1133 1134 1139 LIMITED USE OTHER ASSETS Limited Use - Pledges Receivable Limited Use - Allowance for Uncollectible Pledges Limited Use - Investments in Land Limited Use - Other Investments Limited Use - Other Assets
Property, Plant, and Equipment 1200 - 1209 LAND 1210 - 1219 LAND IMPROVEMENTS 1211 Parking Lot Improvements 1219 Other Land Improvements 1220 - 1229 1221 1222 1223 1224 1225 1229 BUILDINGS AND IMPROVEMENTS Hospital Buildings Student Housing Facilities Employee Housing Facilities Parking Structures Fixed Equipment Other Buildings and Improvements
1230 - 1239 LEASEHOLD IMPROVEMENTS 1240 - 1249 EQUIPMENT 1241 Major Movable Equipment 1242 Minor Equipment 1250 - 1259 CONSTRUCTIONINPROGRESS 1260 - 1269 ACCUMULATED DEPRECIATION - LAND IMPROVEMENTS 1261 Accumulated Depreciation - Parking Lot Improvements
Source: OSHPD Hospital Accounting and Reporting Manual
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1280 - 1289 ACCUMULATED DEPRECIATION - LEASEHOLD IMPROVEMENTS 1290 - 1299 ACCUMULATED DEPRECIATION - EQUIPMENT 1291 Accumulated Depreciation - Major Movable Equipment 1292 Accumulated Depreciation - Minor Equipment Investments and Other Assets 1310 - 1319 INVESTMENTS IN PROPERTY, PLANT, AND EQUIPMENT 1320 - 1329 ACCUMULATED DEPRECIATION - INVESTMENTS IN PLANT AND EQUIPMENT 1330 - 1339 OTHER INVESTMENTS 1340 - 1349 INTERCOMPANY RECEIVABLES 1350 - 1359 OTHER ASSETS 1351 Construction Funds Held by Trustee Intangible Assets 1360 - 1369 GOODWILL 1370 - 1379 UNAMORTIZED LOAN COSTS 1380 - 1389 PREOPENING AND OTHER ORGANIZATION COSTS 1390 - 1399 OTHER INTANGIBLE ASSETS LIABILITIES AND EQUITY - UNRESTRICTED FUND Current Liabilities 2010 - 2019 NOTES AND LOANS PAYABLE
Source: OSHPD Hospital Accounting and Reporting Manual
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2020 - 2029 ACCOUNTS PAYABLE 2021 Trade Payables 2029 Other Accounts Payable 2030 - 2039 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 - 2049 2041 2042 2043 2044 2045 2049 ACCRUED COMPENSATION AND RELATED LIABILITIES Accrued Payroll Accrued Vacation, Holiday, and Sick Pay Other Accrued Salaries and Wages Payable Non-Paid Worker Compensation Payable Federal Income Taxes Withheld Social Security Taxes Withheld and Accrued State Income Taxes Withheld Unemployment Taxes Payable Other Payroll Taxes and Deductions Payable OTHER ACCRUED EXPENSES Interest Payable Rent Payable Property Taxes Payable Fees Payable - Medical Specialists Fees Payable - Other Other Accrued Expenses Payable
2050 - 2059 ADVANCES FROM THIRD-PARTY PAYORS 2051 Advances - Medicare 2052 Advances - Other Third-Party Payors 2060 - 2069 2061 2062 2063 2070 - 2079 2071 2072 2073 PAYABLE TO THIRDPARTY PAYORS Reimbursement Settlement Due - Medicare Reimbursement Settlement Due - Medi-Cal Reimbursement Settlement Due - Other Third-Party Payors DUE TO RESTRICTED FUNDS Due to Plant Replacement and Expansion Fund Due to Specific Purpose Fund Due to Endowment Fund
2080 - 2089 INCOME TAXES PAYABLE 2081 Federal Income Taxes Payable 2082 State Income Taxes Payable
Source: OSHPD Hospital Accounting and Reporting Manual
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Deferred Credits 2110 - 2119 DEFERRED INCOME TAXES 2111 Deferred Taxes Payable - State 2112 Deferred Taxes Payable - Federal 2120 - 2129 2121 2122 2123 DEFERRED THIRD-PARTY INCOME Deferred Revenue - Medicare Reimbursement Deferred Revenue - Medi-Cal Reimbursement Deferred Revenue - Other Third-party Reimbursement
2130 - 2139 OTHER DEFERRED CREDITS 2131 Other Deferred Items Long-Term Debt 2210 - 2219 MORTGAGES PAYABLE 2220 - 2229 CONSTRUCTION LOANS 2230 - 2239 NOTES UNDER REVOLVING CREDIT 2240 - 2249 CAPITALIZED LEASE OBLIGATIONS 2250 - 2259 BONDS PAYABLE 2260 - 2269 INTERCOMPANY PAYABLES 2270 - 2279 OTHER NON-CURRENT LIABILITIES FUND BALANCES - UNRESTRICTED FUND
Source: OSHPD Hospital Accounting and Reporting Manual
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Investor-Owned - Corporation 2310 Preferred Stock 2320 Common Stock 2330 Additional Paid-In Capital 2340 Retained Earnings - Unrestricted 2350 Treasury Stock Investor-Owned - Partnership 2310 Capital - Unrestricted 2320 Partners' Draw Investor-Owned - Division of a Corporation 2710 2720 2730 2740 2750 Preferred Stock Common Stock Additional Paid-In Capital Divisional Equity - Unrestricted Treasury Stock
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1420 - 1429 INVESTMENTS 1421.00* Marketable Securities 1422.00* Mortgage Investments 1423.00* Real Property 1424.00* Accumulated Depreciation on Real Property 1429.00* Other Investments *Reportable even though not zero-level accounts. 1430 - 1439 1431 1432 1433 1434 1435 1439 1440 - 1449 1441 1442 1443 RECEIVABLES Pledges Receivable Allowance for Uncollectible Pledges Grants, Legacies, and Bequests Receivable Interest Receivable Notes Receivable Other Receivables DUE FROM OTHER FUNDS Due from Unrestricted Fund Due from Specific Purpose Fund Due from Endowment Fund
1450 - 1499 OTHER ASSETS SPECIFIC PURPOSE FUND ASSETS 1510 - 1519 1511 1512 1513 1519 CASH Checking Accounts Savings Accounts Certificates of Deposit Other Cash Accounts
1520 - 1529 INVESTMENTS 1521.00* Marketable Securities 1529.00* Other Investments *Reportable even though not zero-level accounts. 1530 - 1539 RECEIVABLES
Source: OSHPD Hospital Accounting and 4/24/2014 of 65 Reporting Manual
1550 - 1599 OTHER ASSETS ENDOWMENT FUND ASSETS 1610 - 1619 1611 1612 1613 1619 CASH Checking Accounts Savings Accounts Certificates of Deposit Other Cash Accounts
1620 - 1629 INVESTMENTS 1621.00* Marketable Securities 1622.00* Mortgages 1623.00* Real Property 1624.00* Accumulated Depreciation on Real Property 1629.00* Other Investments *Reportable even though not zero-level accounts. 1630 - 1639 1631 1632 1633 1634 1635 1636 1637 1638 1639 RECEIVABLES Legacies and Bequests Receivable Pledges Receivable Allowance for Uncollectible Pledges Interest Receivable Rent Receivable Dividends Receivable Trust Income Receivable Notes Receivable Other Receivables
1640 - 1649 DUE FROM OTHER FUNDS 1641 Due from Unrestricted Fund 1642 Due from Plant Replacement and Expansion Fund
Source: OSHPD Hospital Accounting and 4/24/2014 of 65 Reporting Manual
Endowment 2670 Restricted Funds 2671 Fund Balance 2672 Capital Outlay 2673 Transfers to Unrestricted Fund for Operating Purposes
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4770 4771 4779 4780 4790 4800 4801 4802 4809 4820 4830 4840 4860 4861 4862 4863 4869 4870 4871 4872
Source: OSHPD Hospital Accounting and Reporting Manual 16 of 65
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5820 5821* 5822* 5830 5840 5841* 5842* 5850 5851* 5852* 5860 5870 5880 5890 5910 5920 5930 5940
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bulatory Service Revenue EMERGENCY SERVICES Trauma Center MEDICAL TRANSPORTATION SERVICES Emergency Medical Transportation Non-Emergency Medical Transportation PSYCHIATRIC EMERGENCY ROOMS CLINICS Admitting Clinic Diabetic Clinic Ear, Nose, & Throat Clinic Eye Clinic Obstetrics/Gynecology Clinic Orthopedic Clinic Pediatrics Clinic Surgery Clinic Cardiology Clinic Physical Medicine Clinic Urology Clinic Urgent Care Center Psychiatric Clinic SATELLITE CLINICS SATELLITE AMBULATORY SURGERY CENTER
OUTPATIENT CHEMICAL DEPENDENCY SERVICES
illary Service Revenue LABOR AND DELIVERY SERVICES Birthing Room Satellite Birthing Center SURGERY AND RECOVERY SERVICES Surgery - General (Major) Surgery - Organ Transplants Surgery - Open Heart Surgery - Neurology Surgery - Orthopedic Surgery - Minor Recovery Room Services Other Surgery Services AMBULATORY SURGERY SERVICES ANESTHESIOLOGY MEDICAL SUPPLIES SOLD TO PATIENTS DURABLE MEDICAL EQUIPMENT Durable Medical Equipment - Rented Durable Medical Equipment - Sold CLINICAL LABORATORY SERVICES
Source: OSHPD Hospital Accounting and Reporting Manual 35 of 65
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er Operating Revenue TRANSFERS FROM RESTRICTED FUNDS FOR RESEARCH EXPENSES SCHOOL OF NURSING TUITION LICENSED VOCATIONAL NURSE PROGRAM TUITION MEDICAL POSTGRADUATE EDUCATION TUITION PARAMEDICAL EDUCATION TUITION STUDENT HOUSING REVENUE OTHER HEALTH PROFESSION EDUCATION REVENUE TRANSFERS FROM RESTRICTED FUNDS FOR EDUCATION EXPENSES NON-PATIENT FOOD SALES Home Delivered Meals Revenue Guest Meals Revenue Catered Meal Services Revenue Other Non-Patient Food Sales LAUNDRY AND LINEN REVENUE SOCIAL WORK SERVICES REVENUE SUPPLIES SOLD TO NON-PATIENTS REVENUE DRUGS SOLD TO NON-PATIENTS REVENUE PURCHASING SERVICES REVENUE PARKING REVENUE HOUSEKEEPING AND MAINTENANCE SERVICE REVENUE TELEPHONE AND TELEGRAPH REVENUE
Source: OSHPD Hospital Accounting and Reporting Manual 38 of 65
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ENSE ACCOUNTS
y Hospital Services Expense MEDICAL/SURGICAL INTENSIVE CARE CORONARY CARE Cardiovascular Care Myocardial Infarction Care Heart Transplant Care Cardio-Pulmonary Care Other Coronary Care PEDIATRIC INTENSIVE CARE Pediatric - Medical/Surgical Intensive Care Pediatric - Coronary Care Pediatric - Burn Care Pediatric - Other Pediatric Intensive Care NEONATAL INTENSIVE CARE PSYCHIATRIC INTENSIVE (ISOLATION) CARE BURN CARE OTHER INTENSIVE CARE Pulmonary Intensive Care DEFINITIVE OBSERVATION MEDICAL/SURGICAL ACUTE Medical Acute Surgical Acute Oncology Acute Geriatric Acute AIDS Acute Gynecology Acute Orthopedics Acute Transitional Inpatient Care (Acute Beds) Other Medical/Surgical Acute
Source: OSHPD Hospital Accounting and Reporting Manual 41 of 65
bulatory Service Expense EMERGENCY SERVICES Trauma Center MEDICAL TRANSPORTATION SERVICES Emergency Medical Transportation Non-Emergency Medical Transportation PSYCHIATRIC EMERGENCY ROOMS CLINICS Admitting Clinic Diabetic Clinic Ear, Nose, & Throat Clinic Eye Clinic Obstetrics/Gynecology Clinic Orthopedic Clinic Pediatrics Clinic Surgery Clinic Cardiology Clinic Physical Medicine Clinic Urology Clinic Urgent Care Center Psychiatric Clinic SATELLITE CLINICS
Source: OSHPD Hospital Accounting and Reporting Manual
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illary Service Expense LABOR AND DELIVERY SERVICES Birthing Room Satellite Birthing Center SURGERY AND RECOVERY SERVICES Surgery - General (Major) Surgery - Organ Transplants Surgery - Open Heart Surgery - Neurology Surgery - Orthopedic Surgery - Minor Recovery Room Service Other Surgery Services AMBULATORY SURGERY SERVICES ANESTHESIOLOGY
Source: OSHPD Hospital Accounting and Reporting Manual 44 of 65
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cation Costs EDUCATION ADMINISTRATIVE OFFICE SCHOOL OF NURSING LICENSED VOCATIONAL NURSE PROGRAM MEDICAL POSTGRADUATE EDUCATION PARAMEDICAL EDUCATION STUDENT HOUSING OTHER HEALTH PROFESSION EDUCATION
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ministrative Services HOSPITAL ADMINISTRATION GOVERNING BOARD EXPENSE PUBLIC RELATIONS MANAGEMENT ENGINEERING PERSONNEL EMPLOYEE HEALTH SERVICES AUXILIARY GROUPS CHAPLAINCY SERVICES MEDICAL LIBRARY MEDICAL RECORDS MEDICAL STAFF ADMINISTRATION NURSING ADMINISTRATION NURSING FLOAT PERSONNEL INSERVICE EDUCATION - NURSING UTILIZATION MANAGEMENT Utilization Review Quality Assurance Infection Control Risk Management COMMUNITY HEALTH EDUCATION OTHER ADMINISTRATIVE SERVICES
Source: OSHPD Hospital Accounting and Reporting Manual 49 of 65
ssigned Costs DEPRECIATION AND AMORTIZATION Depreciation and Amortization - Buildings and Improvements Depreciation and Amortization - Leasehold Improvements Depreciation and Amortization - Fixed Equipment LEASES AND RENTALS Leases and Rentals - Building Leases and Rentals - Fixed Equipment INSURANCE - HOSPITAL AND PROFESSIONAL MALPRACTICE INSURANCE - OTHER LICENSES AND TAXES (OTHER THAN ON INCOME) INTEREST - WORKING CAPITAL INTEREST - OTHER EMPLOYEE BENEFITS (NON-PAYROLL RELATED) OTHER UNASSIGNED COSTS Amortization - Intangible Assets
-Operating Revenue and Expenses GAINS ON SALE OF HOSPITAL PROPERTY LOSSES ON SALE OF HOSPITAL PROPERTY MAINTENANCE OF RESTRICTED FUNDS UNRESTRICTED CONTRIBUTIONS DONATED SERVICES INCOME, GAINS, AND LOSSES FROM UNRESTRICTED INVESTMENTS UNRESTRICTED INCOME FROM ENDOWMENT FUNDS
Source: OSHPD Hospital Accounting and Reporting Manual
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ANCE)
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OSHPD Chart of Accounts Subclassifications of Patient Service Revenue and Deductions from Revenue
Decimal Point . . . . . . . . . . (1) (2) Patient Classification (1) 1st Digit Description 0 1 2 3 4 5 6 7 8 9 Inpatient - Traditional (2) Inpatient - Managed Care (3) Not Assigned Not Assigned Outpatient - Traditional (2) Outpatient - Managed Care (3) Not Assigned Not Assigned Not Assigned Non-Patient Financial Status Classification (1) 2nd Digit Description 0 1 2 3 4 5 6 7 8 9 Self-Pay Not Assigned Private Coverage Workers' Compensation Medicare Medi-Cal Other Government County Indigent Programs Other Indigent Other
All classifications are required unless logs are maintained. Traditional patients are patients covered by the Medicare prospective payment system, indemnity plans, and fee-for-service plans. Managed care patients are patients enrolled in a managed care plan to receive health care from providers on a pre-negotiated or per diem basis, usually involving utilization review (includes Health Maintenance Organizations, Health Maintenance Organizations with Point-of-Service option (POS), Preferred Provider Organizations, Exclusive Provider Organizations, Exclusive Provider Organizations with Point-of-Service option, etc.).
(3)
Note:
Subclassification of Other Operating and Non-Operating Revenue not required, but if subclassification is used for other operating and non-operating revenue, then use .99.
OSHPD Chart of Accounts Subclassifications of Patient Service Revenue and Deductions from Revenue
on (1)
.00 - .09
.00 .01 .02 .03 .04 .05 .06 .07 .08 .09
.11 - .19
SALARIES AND WAGES MANAGEMENT AND SUPERVISION TECHNICIANS AND SPECIALISTS REGISTERED NURSES LICENSED VOCATIONAL NURSES AIDES AND ORDERLIES CLERICAL AND OTHER ADMINISTRATIVE ENVIRONMENTAL AND FOOD SERVICE PHYSICIANS NON-PHYSICIAN MEDICAL PRACTITIONERS OTHER SALARIES AND WAGES
EMPLOYEE BENEFITS FICA SUI AND FUI VACATION, HOLIDAY, AND SICK LEAVE GROUP HEALTH INSURANCE GROUP LIFE INSURANCE PENSION AND RETIREMENT WORKERS' COMPENSATION INSURANCE OTHER PAYROLL RELATED EMPLOYEE BENEFITS OTHER EMPLOYEE BENEFITS NON-PAYROLL RELATED) PROFESSIONAL FEES MEDICAL - PHYSICIANS MEDICAL - THERAPISTS AND OTHERS CONSULTING AND MANAGEMENT FEES LEGAL AUDIT REGISTRY NURSING PERSONNEL OTHER CONTRACTED SERVICES OTHER PROFESSIONAL FEES SUPPLIES PROSTHESIS SUTURES AND SURGICAL NEEDLES SURGICAL PACKS AND SHEETS SURGICAL SUPPLIES - GENERAL ANESTHETIC MATERIALS OXYGEN AND OTHER MEDICAL GASES IV SOLUTIONS PHARMACEUTICALS RADIOACTIVE MATERIALS RADIOLOGY FILMS OTHER MEDICAL CARE MATERIALS AND SUPPLIES FOOD - MEATS, FISH, AND POULTRY FOOD - OTHER LINEN AND BEDDING
.31 .32 .33 .34 .35 .36 .37 .38 .39 .40 .41 .42 .43 .44
CLEANING SUPPLIES OFFICE AND ADMINISTRATIVE SUPPLIES EMPLOYEE WEARING APPAREL INSTRUMENTS AND MINOR MEDICAL EQUIPMENT OTHER MINOR EQUIPMENT OTHER NON-MEDICAL SUPPLIES PURCHASED SERVICES MEDICAL REPAIRS AND MAINTENANCE MEDICAL SCHOOL CONTRACTS (ONLY IN EDUCATION COST CENTERS) MANAGEMENT SERVICES COLLECTION AGENCIES OTHER PURCHASED SERVICES
OTHER DIRECT EXPENSES
.61 .62 .63 .64 .65 .69 .71 - .89 .71 .72 .73 .74 .75 .76 .77 .78 .79 .80 .81 .82 .83 .84 .85 .86 .87 .88 .89 .90 .91 - .99 .91 .92 .93 .94 .95 .96 .97 .98
DEPRECIATION AND AMORTIZATION - LAND IMPROVEMENTS DEPRECIATION AND AMORTIZATION - BUILDINGS AND IMPROVEMENTS DEPRECIATION AND AMORTIZATION - LEASEHOLD IMPROVEMENTS DEPRECIATION AND AMORTIZATION - EQUIPMENT RENTAL/LEASE COSTS - BUILDINGS RENTAL/LEASE COSTS - EQUIPMENT UTILITIES - ELECTRICITY UTILITIES - GAS UTILITIES - WATER UTILITIES - OTHER INSURANCE - HOSPITAL AND PROFESSIONAL MALPRACTICE INSURANCE - OTHER LICENSES AND TAXES (OTHER THAN ON INCOME) OTHER UNASSIGNED COSTS TELEPHONE/TELEGRAPH DUES AND SUBSCRIPTIONS OUTSIDE TRAINING SESSIONS TRAVEL RECRUITING OTHER DIRECT EXPENSES TRANSFERS TRANSFERS TO OTHER COST CENTERS - SALARIES AND WAGES TRANSFERS TO OTHER COST CENTERS - EMPLOYEE BENEFITS TRANSFERS TO OTHER COST CENTERS - SUPPLIES TRANSFERS TO OTHER COST CENTERS - OTHER EXPENSES TRANSFERS FROM OTHER COST CENTERS - SALARIES AND WAGES TRANSFERS FROM OTHER COST CENTERS - EMPLOYEE BENEFITS TRANSFERS FROM OTHER COST CENTERS - SUPPLIES TRANSFERS FROM OTHER COST CENTERS - OTHER EXPENSES