Florida Regulations 59E-5.101: Definitions
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The definitions set forth in Florida Statutes § 408.032, and the following definitions shall apply to this chapter, and to the Florida Hospital Uniform Reporting System (FHURS) Manual, unless otherwise specified:
(1) “”Actual report”” is the report of a hospital’s actual financial and statistical data as required by the reporting forms contained in the FHURS Manual.
(2) “”Change in hospital ownership”” means that a majority of the ownership or the controlling interest of the hospital is transferred or assigned. A change in ownership includes, but is not limited to, the acquisition of the hospital by any person or other legal entity by any means; the leasing of the hospital when the lessee agrees to undertake or provide services at the hospital to the extent that legal liability for operation of the hospital rests with the lessee; conversion of the hospital’s type or kind of business organization; the sale, acquisition, assignment or other voluntary or involuntary transfer of a majority of the ownership or the controlling interest of the hospital; merger of the hospital corporation into a new corporation; or consolidation of the hospital corporation with one or more corporations resulting in the creation of a new corporation.
(3) “”Charity care patient”” means a medically indigent patient whose charges are, in whole or in part, classified as “”Charity/Uncompensated Care – Other”” who meets the requirements of Account 5960, Chapter III, FHURS Manual and/or “”Charity/Uncompensated Care – Hill Burton”” who meets the requirements of Account 5950, Chapter III, FHURS Manual.
(4) “”Chart of accounts”” means the list of accounts, code numbers, definitions, standard units of measure and principles and concepts included in the FHURS Manual.
(5) “”Day of admission”” means the day on which a person is admitted to a hospital or sub-acute facility for bed occupancy for purposes of receiving inpatient hospital or sub-acute services and counts as one inpatient day. If admission and discharge or death occur the same day, the day is considered a day of admission and counts as one inpatient day.
(6) “”Executive staff members”” means the Secretary, and such other staff members as designated by the Secretary.
(7) “”FHURS Manual”” means the State of Florida Hospital Uniform Reporting System Manual as adopted by the Agency and incorporated by reference in Fl. Admin. Code R. 59E-5.102
(8) “”Financial statements”” means a presentation of financial data, including accompanying notes, derived from accounting records and intended to communicate a hospital’s economic resources or obligations at a point in time, or the changes therein for a period of time, and the results of operations for a period of time in accordance with generally accepted accounting principles.
(9) “”Generally accepted accounting principles”” (GAAP) means the term as defined in Fl. Admin. Code R. 61H1-20.007, Department of Business and Professional Regulation, Board of Accountancy.
(10) “”Generally accepted auditing standards”” (GAAS) means the term as defined in Fl. Admin. Code R. 61H1-20.008, Department of Business and Professional Regulation, Board of Accountancy.
(11) “”Gross patient services revenue,”” means the sum of daily hospital service charges, ambulatory service charges, ancillary service charges; including all charges for sub-acute services.
(12) “”Gross operating revenue”” means “”Gross revenue”” as that term is defined in Florida Statutes § 408.07(22)
(13) “”Inpatient admission”” means a person who has been admitted to a hospital for bed occupancy for purposes of receiving inpatient hospital services. An inpatient is a patient as defined in subsection 59E-7.011(4), F.A.C.
(14) “”Inpatient revenue”” or “”Gross Inpatient Revenue”” means gross charges generated from the provision of hospital services to any patient admitted to the hospital as an inpatient.
(15) “”Net inpatient revenue”” means inpatient revenue minus deductions from inpatient revenue.
(16) “”Net operating revenue”” means “”Net revenue”” as that term is defined in Florida Statutes § 408.07(34)
(17) “”Net outpatient revenue”” means outpatient revenue minus deductions from outpatient revenue.
(18) “”Non-operating revenue”” means revenue not directly related to the entity’s ongoing or principle operations. Non-operating revenue may include unrestricted gifts, unrestricted income from endowment funds, gain on sale of hospital properties, and income and gains from investments of general funds.
(19) “”Other operating revenue”” means a class of revenues which are defined in Florida Statutes § 408.07(38)
(20) “”Outpatient”” means a person who receives a pre-admission assessment, a diagnostic procedure, or a therapeutic procedure at a hospital licensed under chapter 395, F.S., who is not an inpatient admission.
(21) “”Outpatient revenue”” or “”Gross Outpatient Revenue”” means total charges for hospital services rendered to outpatients.
(22) “”Patient day”” means a day which begins at midnight and ends 24 hours later. The midnight-to-midnight method must be used even if the provider uses a different definition of a patient day for its statistical or other purposes. Whenever a patient occupies a bed in more than one patient care area in one day, the inpatient day should be counted only in the patient care area in which the patient was located at the census-taking hour. The day of admission will be counted as a full day; however, the day of discharge is not counted. A full day must be counted when a patient is admitted as an inpatient with the expectation of the patient remaining overnight and occupying a bed, but is discharged on the same day.
(23) “”Prior year report”” means, collectively, the actual report and the corresponding financial statements with an audit report of an independent Florida-licensed certified public accountant or a certified public accountant that meets the requirements of Fl. Admin. Code R. 61H1-29.002, for the same reporting period and including an opinion on the audited financial statements.
(24) “”Total deductions from inpatient revenue”” means that portion of total deductions from gross revenue, as defined in Florida Statutes § 395.701(1), directly attributable to inpatient revenue.
(25) “”Total deductions from outpatient revenue”” means that portion of total deductions from gross revenue, as defined in Florida Statutes § 395.701(1), directly attributable to outpatient revenue.
(26) “”Total net revenue”” means the sum of net patient services revenue, other operating revenue, and non-operating revenue.
(27) “”Total net patient services revenue”” means gross patient service revenue minus deductions from revenue as defined in Florida Statutes § 408.07(17)
(28) “”Total revenue”” means the sum of gross patient services revenue, other operating revenue and non-operating revenue.
Rulemaking Authority Florida Statutes § 408.15(8). Law Implemented 408.032, 408.061(2), (3), 408.07 FS. History-New 6-11-92, Formerly 10N-5.101, Amended 3-16-03, 6-28-18.
Terms Used In Florida Regulations 59E-5.101
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(2) “”Change in hospital ownership”” means that a majority of the ownership or the controlling interest of the hospital is transferred or assigned. A change in ownership includes, but is not limited to, the acquisition of the hospital by any person or other legal entity by any means; the leasing of the hospital when the lessee agrees to undertake or provide services at the hospital to the extent that legal liability for operation of the hospital rests with the lessee; conversion of the hospital’s type or kind of business organization; the sale, acquisition, assignment or other voluntary or involuntary transfer of a majority of the ownership or the controlling interest of the hospital; merger of the hospital corporation into a new corporation; or consolidation of the hospital corporation with one or more corporations resulting in the creation of a new corporation.
(3) “”Charity care patient”” means a medically indigent patient whose charges are, in whole or in part, classified as “”Charity/Uncompensated Care – Other”” who meets the requirements of Account 5960, Chapter III, FHURS Manual and/or “”Charity/Uncompensated Care – Hill Burton”” who meets the requirements of Account 5950, Chapter III, FHURS Manual.
(4) “”Chart of accounts”” means the list of accounts, code numbers, definitions, standard units of measure and principles and concepts included in the FHURS Manual.
(5) “”Day of admission”” means the day on which a person is admitted to a hospital or sub-acute facility for bed occupancy for purposes of receiving inpatient hospital or sub-acute services and counts as one inpatient day. If admission and discharge or death occur the same day, the day is considered a day of admission and counts as one inpatient day.
(6) “”Executive staff members”” means the Secretary, and such other staff members as designated by the Secretary.
(7) “”FHURS Manual”” means the State of Florida Hospital Uniform Reporting System Manual as adopted by the Agency and incorporated by reference in Fl. Admin. Code R. 59E-5.102
(8) “”Financial statements”” means a presentation of financial data, including accompanying notes, derived from accounting records and intended to communicate a hospital’s economic resources or obligations at a point in time, or the changes therein for a period of time, and the results of operations for a period of time in accordance with generally accepted accounting principles.
(9) “”Generally accepted accounting principles”” (GAAP) means the term as defined in Fl. Admin. Code R. 61H1-20.007, Department of Business and Professional Regulation, Board of Accountancy.
(10) “”Generally accepted auditing standards”” (GAAS) means the term as defined in Fl. Admin. Code R. 61H1-20.008, Department of Business and Professional Regulation, Board of Accountancy.
(11) “”Gross patient services revenue,”” means the sum of daily hospital service charges, ambulatory service charges, ancillary service charges; including all charges for sub-acute services.
(12) “”Gross operating revenue”” means “”Gross revenue”” as that term is defined in Florida Statutes § 408.07(22)
(13) “”Inpatient admission”” means a person who has been admitted to a hospital for bed occupancy for purposes of receiving inpatient hospital services. An inpatient is a patient as defined in subsection 59E-7.011(4), F.A.C.
(14) “”Inpatient revenue”” or “”Gross Inpatient Revenue”” means gross charges generated from the provision of hospital services to any patient admitted to the hospital as an inpatient.
(15) “”Net inpatient revenue”” means inpatient revenue minus deductions from inpatient revenue.
(16) “”Net operating revenue”” means “”Net revenue”” as that term is defined in Florida Statutes § 408.07(34)
(17) “”Net outpatient revenue”” means outpatient revenue minus deductions from outpatient revenue.
(18) “”Non-operating revenue”” means revenue not directly related to the entity’s ongoing or principle operations. Non-operating revenue may include unrestricted gifts, unrestricted income from endowment funds, gain on sale of hospital properties, and income and gains from investments of general funds.
(19) “”Other operating revenue”” means a class of revenues which are defined in Florida Statutes § 408.07(38)
(20) “”Outpatient”” means a person who receives a pre-admission assessment, a diagnostic procedure, or a therapeutic procedure at a hospital licensed under chapter 395, F.S., who is not an inpatient admission.
(21) “”Outpatient revenue”” or “”Gross Outpatient Revenue”” means total charges for hospital services rendered to outpatients.
(22) “”Patient day”” means a day which begins at midnight and ends 24 hours later. The midnight-to-midnight method must be used even if the provider uses a different definition of a patient day for its statistical or other purposes. Whenever a patient occupies a bed in more than one patient care area in one day, the inpatient day should be counted only in the patient care area in which the patient was located at the census-taking hour. The day of admission will be counted as a full day; however, the day of discharge is not counted. A full day must be counted when a patient is admitted as an inpatient with the expectation of the patient remaining overnight and occupying a bed, but is discharged on the same day.
(23) “”Prior year report”” means, collectively, the actual report and the corresponding financial statements with an audit report of an independent Florida-licensed certified public accountant or a certified public accountant that meets the requirements of Fl. Admin. Code R. 61H1-29.002, for the same reporting period and including an opinion on the audited financial statements.
(24) “”Total deductions from inpatient revenue”” means that portion of total deductions from gross revenue, as defined in Florida Statutes § 395.701(1), directly attributable to inpatient revenue.
(25) “”Total deductions from outpatient revenue”” means that portion of total deductions from gross revenue, as defined in Florida Statutes § 395.701(1), directly attributable to outpatient revenue.
(26) “”Total net revenue”” means the sum of net patient services revenue, other operating revenue, and non-operating revenue.
(27) “”Total net patient services revenue”” means gross patient service revenue minus deductions from revenue as defined in Florida Statutes § 408.07(17)
(28) “”Total revenue”” means the sum of gross patient services revenue, other operating revenue and non-operating revenue.
Rulemaking Authority Florida Statutes § 408.15(8). Law Implemented 408.032, 408.061(2), (3), 408.07 FS. History-New 6-11-92, Formerly 10N-5.101, Amended 3-16-03, 6-28-18.