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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund

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

1041 1042 1043 1044 1045 1046 1047 1048


1049

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

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


1050 - 1059 1051 1052 1053 1054 1060 - 1069 1061 1062 1063 1064 1065 1069 1070 - 1079 1071 1072 1073 1080 - 1089 1081 1082 1083 1084 1085 1086 1087 1089 RECEIVABLES FROM THIRD-PARTY PAYORS Other Receivables - Third-Party Cost Report Settlement - Medicare Other Receivables - Third-Party Cost Report Settlement - Medi-Cal Other Receivables - Third-Party Cost Report Settlement - Other Outlier Payments Due From Medicare PLEDGES AND OTHER RECEIVABLES Pledges Receivable Allowance for Uncollectible Pledges Grants and Legacies Receivable Accrued Receivables Accounts and Notes Receivable - Staff, Employees, etc. Other Receivables DUE FROM RESTRICTED FUNDS Due from Plant Replacement and Expansion Funds Due from Specific Purpose Funds Due from Endowment Funds INVENTORY Inventory - General Stores Inventory - Pharmacy Inventory - Central Supply Inventory - Dietary Inventory - Plant Operation and Maintenance Inventory - Research Inventory - Education Inventory - Other

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

Assets Whose Use is Limited


Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


1110 - 1119 1111 1112 1113 1119 LIMITED USE CASH Limited Use Checking Accounts Limited Use Savings Accounts Limited Use Certificates of Deposit Limited Use Other Cash Accounts

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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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


1262 1270 - 1279 1271 1272 1273 1274 1275 1279 Accumulated Depreciation - Other Land Improvements ACCUMULATED DEPRECIATION - BUILDINGS AND IMPROVEMENTS Accumulated Depreciation - Hospital Buildings Accumulated Depreciation - Student Housing Facilities Accumulated Depreciation - Employee Housing Facilities Accumulated Depreciation - Parking Structures Accumulated Depreciation - Fixed Equipment Accumulated Depreciation - Other Buildings and Improvements

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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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


2011 2012 2019 Notes and Loans Payable - Vendors Notes and Loans Payable - Banks Other Notes and Loans Payable

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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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


2090 - 2099 INTERCOMPANY PAYABLES 2100 - 2109 2101 2102 2103 2104 2105 2106 2107 2109 OTHER CURRENT LIABILITIES Deferred Income - Patient Deposits Deferred Income - Tuition and Fees Deferred Income - Other Dividends Payable Bank Overdrafts Construction Retention Payable Construction Contracts Payable Other Current Liabilities

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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OSHPD Chart of Accounts Balance Sheet - Unrestricted Fund


Non-Profit 2310 - 2399 2310 2320 2330 UNRESTRICTED FUND BALANCE Fund Balance Capital Outlay Donated Property, Plant, and Equipment

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

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Balance Sheet - Restricted Funds


PLANT REPLACEMENT AND EXPANSION FUND ASSETS 1410 - 1419 1411 1412 1413 1419 CASH Checking Accounts Savings Accounts Certificates of Deposit Other Cash Accounts

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

OSHPD Chart of Accounts Balance Sheet - Restricted Funds


1531 1532 1533 1534 1535 1537 1539 1540 - 1549 1541 1542 1543 Pledges Receivable Allowance for Uncollectible Pledges Grants Receivable Legacies and Bequests Receivable Accrued Interest Receivable Notes Receivable Other Receivables DUE FROM OTHER FUNDS Due from Unrestricted Fund Due from Plant Replacements and Expansion Fund Due from Endowment Fund

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

OSHPD Chart of Accounts Balance Sheet - Restricted Funds


1643 Due from Specific Purpose Fund 1650 - 1699 OTHER ASSETS PLANT REPLACEMENT AND EXPANSION FUND LIABILITIES 2410 - 2419 DUE TO UNRESTRICTED FUND 2420 - 2429 DUE TO SPECIFIC PURPOSE FUND 2430 - 2439 DUE TO ENDOWMENT FUND SPECIFIC PURPOSE FUND LIABILITIES 2510 - 2519 DUE TO UNRESTRICTED FUND 2520 - 2529 DUE TO PLANT REPLACEMENT AND EXPANSION FUND 2530 - 2539 DUE TO ENDOWMENT FUND ENDOWMENT FUND LIABILITIES Non-Current Liabilities 2610 - 2619 MORTGAGES 2620 - 2629 OTHER NON-CURRENT LIABILITIES Due to Other Funds 2630 - 2639 DUE TO UNRESTRICTED FUND 2640 - 2649 DUE TO PLANT REPLACEMENT AND EXPANSION FUND 2650 - 2659 DUE TO SPECIFIC PURPOSE FUND FUND BALANCES Plant Specific 2470 2570 2471 2571 2472 2572 2473 2573

Endowment 2670 Restricted Funds 2671 Fund Balance 2672 Capital Outlay 2673 Transfers to Unrestricted Fund for Operating Purposes

Source: OSHPD Hospital Accounting and 4/24/2014 of 65 Reporting Manual

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Daily Hospital Services Revenue 3010 3030 3031 3032 3033 3034 3039 3050 3051 3052 3053 3059 3070 3090 3110 3130 3131 3150 3170 3171 3172 3173 3174 3175 3176 3177 3178 3179 3290 3291 3292 3293 3294 3295 3296
Source: OSHPD Hospital Accounting and Reporting Manual 11 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


3297 3299 3340 3360 3380 3400 3420 3421 3422 3423 3424 3440 3470 3471 3510 3511 3512 3513 3530 3531 3532 3539 3560 3561 3569 3570 3571 3579 3580 3581 3582 3610
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


3630 3680 3681 3780 3781 3900 Ambulatory Service Revenue 4010 4011 4040 4041 4045 4060 4070 4071 4072 4073 4074 4075 4076 4077 4078 4079 4081 4082 4083 4084 4180 4200 4220 4230 4260 4261
Source: OSHPD Hospital Accounting and Reporting Manual 13 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


4262 4290 4291 4292 4293 4294 4295 4296 4297 4299 4310 4311 4320 4390 Ancillary Service Revenue 4400 4401 4402 4420 4421 4422 4423 4424 4425 4426 4427 4429 4430 4450 4470 4480 4481 4482 4500
Source: OSHPD Hospital Accounting and Reporting Manual 14 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


4501 4502 4503 4504 4509 4520 4521 4522 4523 4529 4540 4560 4570 4571 4590 4591 4592 4593 4594 4610 4620 4630 4631 4639 4640 4641 4642 4649 4650 4651 4652 4653 4654 4660
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


4670 4680 4710 4720 4730 4740 4750 4760 4761
4769

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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


4873 4874 4875 4876 4877 4878 Other Operating Revenue 5010 5220 5230 5240 5250 5260 5270 5280 5320 5321 5322 5323 5329 5340 5350 5370 5380 5390 5430 5440 5470
Source: OSHPD Hospital Accounting and Reporting Manual 17 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


5480 5520 5650 5660 5670 5680 5690 5700 5710 5720 5730 5740 5750 5760 5770 5780 5781 5782 5783 5790 Deductions From Revenue 5800 5810
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


5811* 5812*

5820 5821* 5822* 5830 5840 5841* 5842* 5850 5851* 5852* 5860 5870 5880 5890 5910 5920 5930 5940

Capitation Premium Revenue 5960


Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


5970 5980 5990 EXPENSE ACCOUNTS Daily Hospital Services Expense 6010 6030 6031 6032 6033 6034 6039 6050 6051 6052 6053 6059 6070 6090 6110 6130 6131 6150 6170 6171 6172 6173 6174 6175 6176 6177 6178 6179
Source: OSHPD Hospital Accounting and Reporting Manual 20 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


6290 6291 6292 6293 6294 6295 6296 6297 6299 6340 6360 6380 6400 6420 6421 6422 6423 6424 6440 6470 6471 6510 6511 6512 6513 6530 6531 6532 6539 6560 6561 6569 6570 6571
Source: OSHPD Hospital Accounting and Reporting Manual 21 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


6579 6580 6581 6582 6610 6630 6680 6681 6780 6781 6900 Ambulatory Service Expense 7010 7011 7040 7041 7045 7060 7070 7071 7072 7073 7074 7075 7076 7077 7078 7079 7081 7082 7083 7084 7180
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


7200 7220 7230 7260 7261 7262 7290 7291 7292 7293 7294 7295 7296 7297 7299 7310 7311 7320 7390 Ancillary Service Expense 7400 7401 7402 7420 7421 7422 7423 7424 7425 7426 7427 7429 7430 7450
Source: OSHPD Hospital Accounting and Reporting Manual 23 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


7470 7480 7481 7482 7500 7501 7502 7503 7504 7509 7520 7521 7522 7523 7529 7540 7560 7570 7571 7590 7591 7592 7593 7594 7610 7620 7630 7631 7639 7640 7641 7642 7649
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


7650 7651 7652 7653 7654 7660 7670 7680 7710 7720 7730 7740 7750 7760 7761 7769 7770 7771 7779 7780 7790 7800 7801 7802 7809 7820 7830 7840 7860
Source: OSHPD Hospital Accounting and Reporting Manual 25 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


7861 7862 7863 7869 7870 7871 7872 7873 7874 7875 7876 7877 7878 7900 7950 Research Costs 8010 Education Costs 8210 8220 8230 8240 8250 8260 8290 General Services 8310 8320

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


8330 8331 8332 8334 8339 8340 8350 8360 8370 8380 8390 8400 8410 8420 8430 8440 8450 8460 8470 8480 8490 8491 Fiscal Services 8510 8530 8550
Source: OSHPD Hospital Accounting and Reporting Manual 27 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


8560 8570 8590 Administrative Services 8610 8620 8630 8640 8650 8660 8670 8680 8690 8700 8710 8720 8730 8740 8750 8751 8752 8753 8754 8770 8790
Source: OSHPD Hospital Accounting and Reporting Manual 28 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


8791 8792 8793 Unassigned Costs 8810 8811 8812 8813 8820 8821 8822 8830 8840 8850 8860 8870 8880 8890 8891 Non-Operating Revenue and Expenses 9010 9020 9030 9040 9050 9060 9070
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


9080 9090 9100 9150 9160 9170 9180 9190 9200 9210 9220 9230 9250 9260 9270 9280 9290 9400 9510 9520 9530 9540 9550
Source: OSHPD Hospital Accounting and Reporting Manual 30 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


9800 9900 9901 9902 9903 9904 9920

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


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 PEDIATRIC ACUTE Pediatric - Medical Acute Pediatric - Surgical Acute Pediatric - Neonatal Acute Pediatric - Isolation Acute Pediatric - Rehabilitation Acute Pediatric - AIDS Acute
Source: OSHPD Hospital Accounting and Reporting Manual 32 of 65

y Hospital Services Revenue

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Pediatric - Orthopedics Acute Other Pediatric Acute PSYCHIATRIC ACUTE - ADULT PSYCHIATRIC ACUTE - ADOLESCENT AND CHILD OBSTETRICS ACUTE ALTERNATE BIRTHING CENTER CHEMICAL DEPENDENCY SERVICES Alcohol Detoxification Drug Detoxification Alcohol Rehabilitation Drug Rehabilitation PHYSICAL REHABILITATION CARE HOSPICE - INPATIENT SERVICES Respite Care - Inpatient OTHER ACUTE CARE Communicable Disease Care Pain Treatment Eating Disorder Care NURSERY ACUTE Premature Nursery Newborn Nursery Other Nursery Care SUB-ACUTE CARE Sub-Acute Ventilator Dependent Other Sub-Acute Care SUB-ACUTE CARE - PEDIATRIC Sub-Acute Care - Pediatric (Ventilator Dependent) Other Sub-Acute Care - Pediatric SKILLED NURSING CARE Rehabilitation Care Transitional Inpatient Care (SNF Beds) PSYCHIATRIC - LONG TERM CARE
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


INTERMEDIATE CARE RESIDENTIAL CARE Self-Care OTHER LONG-TERM CARE SERVICES Psychiatric Sub-Acute Care OTHER DAILY HOSPITAL SERVICES

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

OBSERVATION CARE PARTIAL HOSPITALIZATION - PSYCHIATRIC Psychiatric Day Care


Source: OSHPD Hospital Accounting and Reporting Manual 34 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Psychiatric Night Care HOME HEALTH CARE SERVICES Skilled Nursing Care - HHA Physical Therapy - HHA Occupational Therapy - HHA Speech Therapy - HHA Medical Social Services - HHA Home Health Aides Homemaker Services Other Home Health Care Services HOSPICE - OUTPATIENT Respite Care - Outpatient ADULT DAY HEALTH CARE OTHER AMBULATORY 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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Hematology Microbiology Chemistry Immunology (Serology) Other Clinical Laboratory Services PATHOLOGICAL LABORATORY SERVICES Autopsy Surgical Cytology Other Pathological Laboratory Services BLOOD BANK ECHOCARDIOLOGY CARDIAC CATHETERIZATION SERVICES Electrophysiology CARDIOLOGY SERVICES Electrocardiology Stress Testing Cardiac Rehabilitation Holter Monitoring ELECTROMYOGRAPHY ELECTROENCEPHALOGRAPHY RADIOLOGY - DIAGNOSTIC Angiocardiography Other Radiology - Diagnostic RADIOLOGY - THERAPEUTIC Chemotherapy Radiation Therapy Other Radiology - Therapeutic NUCLEAR MEDICINE Nuclear Medicine - Diagnostic Nuclear Medicine - Therapeutic Therapeutic Radioisotope Radioactive Implants MAGNETIC RESONANCE IMAGING
Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


ULTRASONOGRAPHY COMPUTED TOMOGRAPHIC SCANNER DRUGS SOLD TO PATIENTS RESPIRATORY THERAPY PULMONARY FUNCTION SERVICES RENAL DIALYSIS LITHOTRIPSY GASTRO-INTESTINAL SERVICES Endoscopy Other Gastro-Intestinal Services PHYSICAL THERAPY Sportscare Medicine Other Physical Therapy SPEECH-LANGUAGE PATHOLOGY OCCUPATIONAL THERAPY OTHER PHYSICAL MEDICINE Audiology Services Recreational Therapy Other Physical Medicine ELECTROCONVULSIVE THERAPY PSYCHIATRIC/PSYCHOLOGICAL TESTING PSYCHIATRIC INDIVIDUAL/GROUP THERAPY ORGAN ACQUISITION Heart Acquisition Kidney Acquisition Bone Marrow Acquisition Other Organ Acquisition OTHER ANCILLARY SERVICES Peripheral Vascular Laboratory Positron Emission Tomography
Source: OSHPD Hospital Accounting and Reporting Manual 37 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Treatment Room Services Sleep Laboratory Biofeedback Therapy Industrial Medicine Infertility Services Hyperbaric Chamber Services

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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


DATA PROCESSING SERVICES REVENUE FINANCE CHARGES ON PATIENT ACCOUNTS RECEIVABLE DONATED COMMODITIES CASH DISCOUNTS ON PURCHASES SALE OF SCRAP AND WASTE REBATES AND REFUNDS VENDING MACHINE COMMISSIONS MEDICAL RECORDS ABSTRACT SALES OTHER COMMISSIONS TELEVISION/RADIO RENTALS NON-PATIENT ROOM RENTALS MANAGEMENT SERVICES REVENUE DONATED BLOOD CHILD CARE SERVICES REVENUE - EMPLOYEES COMMUNITY HEALTH EDUCATION REVENUE OTHER OPERATING REVENUE * REINSURANCE RECOVERIES * WORKERS COMPENSATION REFUNDS Malpractice Insurance Refunds TRANSFERS FROM RESTRICTED FUNDS FOR OTHER OPERATING EXPENSES

uctions From Revenue PROVISION FOR BAD DEBTS


CONTRACTUAL ADJUSTMENTS - MEDICARE

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


CONTRACTUAL ADJUSTMENTS - MEDICARE - TRADITIONAL CONTRACTUAL ADJUSTMENTS - MEDICARE - MANAGED CARE CONTRACTUAL ADJUSTMENTS - MEDI-CAL CONTRACTUAL ADJUSTMENTS - MEDI-CAL - TRADITIONAL CONTRACTUAL ADJUSTMENTS - MEDI-CAL - MANAGED CARE DISPRPORTIONATE SHARE PAYMENTS FOR MEDI-CAL PATIENT DAYS (CREDIT BALANCE) CONTRACTUAL ADJUSTMENTS - COUNTY INDIGENT PROGRAMS CONTRACTUAL ADJUSTMENTS - COUNTY INDIGENT PROGRAMS - TRADITIONAL CONTRACTUAL ADJUSTMENTS - COUNTY INDIGENT PROGRAMS - MANAGED CARE CONTRACTUAL ADJUSTMENTS - OTHER THIRD PARTIES CONTRACTUAL ADJUSTMENTS - OTHER THIRD PARTIES - TRADITIONAL CONTRACTUAL ADJUSTMENTS - OTHER THIRD PARTIES - MANAGED CARE CHARITY DISCOUNTS - HILL-BURTON CHARITY DISCOUNTS - OTHER RESTRICTED DONATIONS AND SUBSIDIES FOR INDIGENT CARE (CREDIT BALANCE) TEACHING ALLOWANCES SUPPORT FOR CLINICAL TEACHING (CREDIT BALANCE) POLICY DISCOUNTS ADMINISTRATIVE ADJUSTMENTS OTHER DEDUCTIONS FROM REVENUE *Reportable even though not a zero-level account.

itation Premium Revenue


CAPITATION PREMIUM REVENUE - MEDICARE

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


CAPITATION PREMIUM REVENUE - MEDI-CAL
CAPITATION PREMIUM REVENUE - COUNTY INDIGENT PROGRAMS

CAPITATION PREMIUM REVENUE - OTHER THIRD PARTIES

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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


PEDIATRIC ACUTE Pediatric - Medical Acute Pediatric - Surgical Acute Pediatric - Neonatal Acute Pediatric - Isolation Acute Pediatric - Rehabilitation Acute Pediatric - AIDS Acute Pediatric - Orthopedics Acute Other Pediatric Acute PSYCHIATRIC ACUTE - ADULT PSYCHIATRIC ACUTE - ADOLESCENT AND CHILD OBSTETRICS ACUTE ALTERNATE BIRTHING CENTER CHEMICAL DEPENDENCY SERVICES Alcohol Detoxification Drug Detoxification Alcohol Rehabilitation Drug Rehabilitation PHYSICAL REHABILITATION CARE HOSPICE - INPATIENT SERVICES Respite Care - Inpatient OTHER ACUTE CARE Communicable Disease Care Pain Treatment Care Eating Disorder Care NURSERY ACUTE Premature Nursery Newborn Nursery Other Nursery Care SUB-ACUTE CARE Sub-Acute Ventilator Dependent Other Sub-Acute Care SUB-ACUTE CARE - PEDIATRIC Sub-Acute Care - Pediatric (Ventilator Dependent)
Source: OSHPD Hospital Accounting and Reporting Manual 42 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Other Sub-Acute Care - Pediatric SKILLED NURSING CARE Rehabilitation Care Transitional Inpatient Care (SNF Beds) PSYCHIATRIC - LONG TERM CARE INTERMEDIATE CARE RESIDENTIAL CARE Self Care OTHER LONG-TERM CARE SERVICES Psychiatric Sub-Acute Care OTHER DAILY HOSPITAL SERVICES

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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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


SATELLITE AMBULATORY SURGERY CENTER OUTPATIENT CHEMICAL DEPENDENCY SERVICES OBSERVATION CARE PARTIAL HOSPITALIZATION - PSYCHIATRIC Psychiatric Day Care Psychiatric Night Care HOME HEALTH CARE SERVICES Skilled Nursing Care - HHA Physical Therapy - HHA Occupational Therapy - HHA Speech Therapy - HHA Medical Social Services - HHA Home Health Aides Homemaker Services Other Home Health Care Services HOSPICE - OUTPATIENT Respite Care - Outpatient ADULT DAY HEALTH CARE OTHER AMBULATORY SERVICES

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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


MEDICAL SUPPLIES SOLD TO PATIENTS DURABLE MEDICAL EQUIPMENT Durable Medical Equipment - Rented Durable Medical Equipment - Sold CLINICAL LABORATORY SERVICES Hematology Microbiology Chemistry Immunology (Serology) Other Clinical Laboratory Services PATHOLOGICAL LABORATORY SERVICES Autopsy Surgical Cytology Other Pathological Laboratory Services BLOOD BANK ECHOCARDIOLOGY CARDIAC CATHETERIZATION SERVICES Electrophysiology CARDIOLOGY SERVICES Electrocardiology Stress Testing Cardiac Rehabilitation Holter Monitoring ELECTROMYOGRAPHY ELECTROENCEPHALOGRAPHY RADIOLOGY - DIAGNOSTIC Angiocardiography Other Radiology - Diagnostic RADIOLOGY - THERAPEUTIC Chemotherapy Radiation Therapy Other Radiology - Therapeutic
Source: OSHPD Hospital Accounting and Reporting Manual

45 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


NUCLEAR MEDICINE Nuclear Medicine - Diagnostic Nuclear Medicine - Therapeutic Therapeutic Radioisotope Radioactive Implants MAGNETIC RESONANCE IMAGING ULTRASONOGRAPHY COMPUTED TOMOGRAPHIC SCANNER DRUGS SOLD TO PATIENTS RESPIRATORY THERAPY PULMONARY FUNCTION SERVICES RENAL DIALYSIS LITHOTRIPSY GASTRO-INTESTINAL SERVICES Endoscopy Other Gastro-Intestinal Services PHYSICAL THERAPY Sportscare Medicine Other Physical Therapy SPEECH-LANGUAGE PATHOLOGY OCCUPATIONAL THERAPY OTHER PHYSICAL MEDICINE Audiology Services Recreational Therapy Other Physical Medicine ELECTROCONVULSIVE THERAPY PSYCHIATRIC/PSYCHOLOGICAL TESTING PSYCHIATRIC INDIVIDUAL/GROUP THERAPY ORGAN ACQUISITION
Source: OSHPD Hospital Accounting and Reporting Manual 46 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Heart Acquisition Kidney Acquisition Bone Marrow Acquisition Other Organ Acquisition OTHER ANCILLARY SERVICES Peripheral Vascular Laboratory Positron Emission Tomography Treatment Room Services Sleep Laboratory Biofeedback Therapy Industrial Medicine Infertility Services Hyperbaric Chamber Services PURCHASED INPATIENT SERVICES PURCHASED OUTPATIENT SERVICES

earch Costs RESEARCH PROJECTS AND ADMINISTRATION

cation Costs EDUCATION ADMINISTRATIVE OFFICE SCHOOL OF NURSING LICENSED VOCATIONAL NURSE PROGRAM MEDICAL POSTGRADUATE EDUCATION PARAMEDICAL EDUCATION STUDENT HOUSING OTHER HEALTH PROFESSION EDUCATION

eral Services PRINTING AND DUPLICATING KITCHEN

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


NON-PATIENT FOOD SERVICES Home Delivered Meals Guest Meals Catered Meal Services Other Non-Patient Food Services DIETARY LAUNDRY AND LINEN SOCIAL WORK SERVICES CENTRAL TRANSPORTATION CENTRAL SERVICES AND SUPPLIES PHARMACY PURCHASING AND STORES GROUNDS SECURITY PARKING HOUSEKEEPING PLANT OPERATIONS PLANT MAINTENANCE COMMUNICATIONS DATA PROCESSING OTHER GENERAL SERVICES Shuttle/Courier Services

al Services GENERAL ACCOUNTING PATIENT ACCOUNTING CREDIT AND COLLECTION


Source: OSHPD Hospital Accounting and Reporting Manual 48 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


ADMITTING OUTPATIENT REGISTRATION OTHER FISCAL SERVICES

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

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


Health Information Services Family Support Services Employee Housing

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

50 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


UNRESTRICTED INCOME FROM OTHER RESTRICTED FUNDS TERM ENDOWMENT FUNDS BECOMING UNRESTRICTED TRANSFERS FROM RESTRICTED FUNDS FOR NON-OPERATING EXPENSES ASSESSMENT REVENUE COUNTY ALLOCATION OF TAX REVENUE SPECIAL DISTRICT AUGMENTATION REVENUE DEBT SERVICE TAX REVENUE STATE HOMEOWNER'S PROPERTY TAX RELIEF STATE APPROPRIATIONS COUNTY APPROPRIATIONS - REALIGNMENT FUNDS (NON-PATIENT CARE) COUNTY APPROPRIATIONS - COUNTY GENERAL FUNDS COUNTY APPROPRIATIONS - OTHER COUNTY FUNDS PHYSICIANS' OFFICES AND OTHER RENTALS - REVENUE MEDICAL OFFICE BUILDING REVENUE CHILD CARE SERVICES REVENUE (NON-EMPLOYEES) FAMILY HOUSING REVENUE RETAIL OPERATIONS - REVENUE OTHER NON-OPERATING REVENUE PHYSICIANS' OFFICES AND OTHER RENTALS - EXPENSE MEDICAL OFFICE BUILDING EXPENSE CHILD CARE SERVICES EXPENSE (NON-EMPLOYEES) FAMILY HOUSING EXPENSE RETAIL OPERATIONS - EXPENSE
Source: OSHPD Hospital Accounting and Reporting Manual 51 of 65

OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses


OTHER NON-OPERATING EXPENSES PROVISION FOR INCOME TAXES Federal - current Federal - deferred State - current State - deferred EXTRAORDINARY ITEMS

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

Source: OSHPD Hospital Accounting and Reporting Manual

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OSHPD Chart of Accounts Revenue, Deductions from Revenue, and Expenses

ANCE)

Source: OSHPD Hospital Accounting and Reporting Manual

61 of 65

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.

Source: OSHPD Hospital Accounting Reporting Manual

OSHPD Chart of Accounts Subclassifications of Patient Service Revenue and Deductions from Revenue

on (1)

Source: OSHPD Hospital Accounting Reporting Manual

.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

OSHPD Chart of Accounts Natural Classification of Expenses

.10 .11 .12 .13 .14 .15 .16 .18 .19


.20 - .29

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

.20 .21 .22 .23 .24 .25 .26 .29


.31 - 59

.31 .32 .33 .34 .35 .36 .37 .38 .39 .40 .41 .42 .43 .44

Source: OSHPD Hospital Accounting Reporting Manual

.45 .46 .47 .48 .49 .50


.61 - .69

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

OSHPD Chart of Accounts Natural Classification of 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

Source: OSHPD Hospital Accounting Reporting Manual