Conceptual design study of advanced acoustic composite nacelle. [for achieving reductions in community noise and operating expense

NASA Technical Reports Server (NTRS)

Goodall, R. G.; Painter, G. W.

1975-01-01

Conceptual nacelle designs for wide-bodied and for advanced-technology transports were studied with the objective of achieving significant reductions in community noise with minimum penalties in airplane weight, cost, and in operating expense by the application of advanced composite materials to nacelle structure and sound suppression elements. Nacelle concepts using advanced liners, annular splitters, radial splitters, translating centerbody inlets, and mixed-flow nozzles were evaluated and a preferred concept selected. A preliminary design study of the selected concept, a mixed flow nacelle with extended inlet and no splitters, was conducted and the effects on noise, direct operating cost, and return on investment determined.

47 CFR 32.6534 - Plant operations administration expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...

47 CFR 32.6534 - Plant operations administration expense.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...

47 CFR 32.6534 - Plant operations administration expense.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...

47 CFR 32.6534 - Plant operations administration expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Plant operations administration expense. 32....6534 Plant operations administration expense. (a) This account shall include costs incurred in the general administration of plant operations. This includes supervising plant operations (except as...

47 CFR 36.371 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Customer Operations Expenses § 36.371 General. Customer Operations Expenses are included in the following accounts: Marketing...

An Economic Model of U.S. Airline Operating Expenses

NASA Technical Reports Server (NTRS)

Harris, Franklin D.

2005-01-01

This report presents a new economic model of operating expenses for 67 airlines. The model is based on data that the airlines reported to the United States Department of Transportation in 1999. The model incorporates expense-estimating equations that capture direct and indirect expenses of both passenger and cargo airlines. The variables and business factors included in the equations are detailed enough to calculate expenses at the flight equipment reporting level. Total operating expenses for a given airline are then obtained by summation over all aircraft operated by the airline. The model's accuracy is demonstrated by correlation with the DOT Form 41 data from which it was derived. Passenger airlines are more accurately modeled than cargo airlines. An appendix presents a concise summary of the expense estimating equations with explanatory notes. The equations include many operational and aircraft variables, which accommodate any changes that airline and aircraft manufacturers might make to lower expenses in the future. In 1999, total operating expenses of the 67 airlines included in this study amounted to slightly over $100.5 billion. The economic model reported herein estimates $109.3 billion.

14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers

Code of Federal Regulations, 2014 CFR

2014-01-01

... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...

14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers

Code of Federal Regulations, 2013 CFR

2013-01-01

... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...

14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers

Code of Federal Regulations, 2010 CFR

2010-01-01

... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...

14 CFR 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

Code of Federal Regulations, 2012 CFR

2012-01-01

... Operations. (a) This function shall include expenses incurred directly in the in-flight operation of aircraft... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...

14 CFR Section 10 - Functional Classification-Operating Expenses of Group I Air Carriers

Code of Federal Regulations, 2011 CFR

2011-01-01

... expenses incurred directly in the in-flight operation of aircraft and expenses attaching to the holding of aircraft and aircraft operational personnel in readiness for assignment to an in-flight status. (b) This... personnel for flight assignment. Such expenses shall be included in function 5400 Maintenance or function...

47 CFR 36.351 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Nonspecific Operations Expenses § 36.351 General. (a) Plant nonspecific operations expenses include the following...

47 CFR 36.351 - General.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Nonspecific Operations Expenses § 36.351 General. (a) Plant nonspecific operations expenses include the following...

47 CFR 36.310 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Specific Operations Expenses § 36.310 General. (a) Plant specific operations expenses include the following accounts: Network...

47 CFR 36.310 - General.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Plant Specific Operations Expenses § 36.310 General. (a) Plant specific operations expenses include the following accounts: Network...

47 CFR 32.5999 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., network operations expenses, and depreciation and amortization expenses. Accounts in this group (except... group summary account, and subsidiary record category (if required). (2) The expense section of this system of accounts shall be comprised of four major expense groups—Plant Specific Operations, Plant...

7 CFR 3560.303 - Housing project budgets.

Code of Federal Regulations, 2013 CFR

2013-01-01

... common area systems repairs and maintenance. (F) Snow removal. (G) Elevator repairs and maintenance.... Expenses charged to project operations, whether for management agent services or other expenses, must be... operations and are necessary to carry out successful operations. (i) Housing project expenses must not...

7 CFR 3560.303 - Housing project budgets.

Code of Federal Regulations, 2012 CFR

2012-01-01

... common area systems repairs and maintenance. (F) Snow removal. (G) Elevator repairs and maintenance.... Expenses charged to project operations, whether for management agent services or other expenses, must be... operations and are necessary to carry out successful operations. (i) Housing project expenses must not...

75 FR 1269 - Dried Prunes Produced in California; Decreased Assessment Rate

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-11

... rate was possible due to significant decreases in operating expenses and contingencies, and a... and for contingencies. Most of the Committee's expenses reflect its portion of the joint..., $11,780 for operating expenses, and $15,908 for contingencies. In comparison, budgeted expenses for...

14 CFR Section 22 - General Reporting Instructions

Code of Federal Regulations, 2014 CFR

2014-01-01

... aircraft engines A X X X P-1.1 Statement of operations SA (2) NA NA P-1.2 Statement of operations Q (1) X X P-1(a) Interim operations report M X X X P-2 Notes to RSPA Form 41 report Q (1) X X P-5.1 Aircraft operating expenses Q(1), SA(2) X NA NA P-5.2 Aircraft operating expenses Q NA X X P-6 Operating expenses by...

14 CFR Section 22 - General Reporting Instructions

Code of Federal Regulations, 2011 CFR

2011-01-01

... aircraft engines A X X X P-1.1 Statement of operations SA (2) NA NA P-1.2 Statement of operations Q (1) X X P-1(a) Interim operations report M X X X P-2 Notes to RSPA Form 41 report Q (1) X X P-5.1 Aircraft operating expenses Q(1), SA(2) X NA NA P-5.2 Aircraft operating expenses Q NA X X P-6 Operating expenses by...

14 CFR Section 22 - General Reporting Instructions

Code of Federal Regulations, 2013 CFR

2013-01-01

... aircraft engines A X X X P-1.1 Statement of operations SA (2) NA NA P-1.2 Statement of operations Q (1) X X P-1(a) Interim operations report M X X X P-2 Notes to RSPA Form 41 report Q (1) X X P-5.1 Aircraft operating expenses Q(1), SA(2) X NA NA P-5.2 Aircraft operating expenses Q NA X X P-6 Operating expenses by...

14 CFR 22 - General Reporting Instructions

Code of Federal Regulations, 2012 CFR

2012-01-01

... aircraft engines A X X X P-1.1 Statement of operations SA (2) NA NA P-1.2 Statement of operations Q (1) X X P-1(a) Interim operations report M X X X P-2 Notes to RSPA Form 41 report Q (1) X X P-5.1 Aircraft operating expenses Q(1), SA(2) X NA NA P-5.2 Aircraft operating expenses Q NA X X P-6 Operating expenses by...

14 CFR Section 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

Code of Federal Regulations, 2011 CFR

2011-01-01

...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...

14 CFR Section 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

Code of Federal Regulations, 2013 CFR

2013-01-01

...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...

14 CFR Section 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

Code of Federal Regulations, 2010 CFR

2010-01-01

...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...

14 CFR Section 11 - Functional Classification-Operating Expenses of Group II and Group III Air Carriers

Code of Federal Regulations, 2014 CFR

2014-01-01

...) This function shall include expenses incurred directly in the in-flight operation of aircraft and... assignment to an in-flight status. (b) This function shall not include expenses incurred in repairing, servicing or storing aircraft, expenses incurred on the ground in protecting and controlling the in-flight...

14 CFR Appendix - Example of SIFL Adjustment

Code of Federal Regulations, 2014 CFR

2014-01-01

... expense per ASM (dollars) .05442 .05483 Year ended September 1978 Total operating expense 1 (millions) 14... nonfuel expense from April 1, 1979 to April 1, 1980 6 8.13 N.A. Estimated change in fuel cost, year ended... September 1979 Trunks Locals Trunks plus locals Total passenger/cargo 16 Total operating expense 1 (millions...

14 CFR Appendix - Example of SIFL Adjustment

Code of Federal Regulations, 2011 CFR

2011-01-01

... expense per ASM (dollars) .05442 .05483 Year ended September 1978 Total operating expense 1 (millions) 14... nonfuel expense from April 1, 1979 to April 1, 1980 6 8.13 N.A. Estimated change in fuel cost, year ended... September 1979 Trunks Locals Trunks plus locals Total passenger/cargo 16 Total operating expense 1 (millions...

Identifying Critical Manned-Unmanned Teaming Skills for Unmanned Aircraft System Operators

DTIC Science & Technology

2012-09-01

require expensive training device support, could be trained at home station on PC- based media . However, training resources was regarded simply as an...Contact 3-2 Perform BDA 3-40 Prioritize the engagement of targets 3-27 Provide accurate description of the target to support...informal BDA to firing unit. • Determine target effects requirements. • Determine risk for collateral damage. • Determine

Appropriations: State Tax Funds for Operating Expenses of Higher Education, 1979-1980.

ERIC Educational Resources Information Center

Chambers, M. M.

Information about tax assistance to public universities and colleges for 1979-1980 is provided. The report details state tax-fund appropriations alphabetically by state for operating expenses of higher education. Among findings were that the 50 states appropriated more than $19 billion for annual operating expenses in fiscal year 1979-1980, that…

47 CFR 32.6530 - Network operations expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...

47 CFR 32.6530 - Network operations expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...

47 CFR 36.379 - Message processing expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Customer Operations Expenses § 36.379 Message processing expense. (a) This classification includes the... exchange operation. (1) Effective July 1, 2001 through June 30, 2011, study areas subject to price cap...

47 CFR 36.374 - Telephone operator services.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Customer Operations Expenses § 36.374 Telephone operator services. (a) Expenses in this classification include costs incurred for operators in call completion service and number services. This includes...

18 CFR 367.80 - Supervision and engineering.

Code of Federal Regulations, 2014 CFR

2014-04-01

... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...

18 CFR 367.80 - Supervision and engineering.

Code of Federal Regulations, 2013 CFR

2013-04-01

... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...

18 CFR 367.80 - Supervision and engineering.

Code of Federal Regulations, 2011 CFR

2011-04-01

... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...

18 CFR 367.80 - Supervision and engineering.

Code of Federal Regulations, 2010 CFR

2010-04-01

... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...

18 CFR 367.80 - Supervision and engineering.

Code of Federal Regulations, 2012 CFR

2012-04-01

... engineering. 367.80 Section 367.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operating Expense Instructions § 367.80 Supervision and engineering. (a) The supervision and engineering includible in the operating expense accounts must consist of the pay and expenses of...

A strategy for enhancing financial performance: a study of general acute care hospitals in South Korea.

PubMed

Choi, Mankyu; Lee, Keon-Hyung

2008-01-01

In this study, the determinants of hospital profitability were evaluated using a sample of 142 hospitals that had undergone hospital standardization inspections by the South Korea Hospital Association over the 4-year period from 1998 to 2001. The measures of profitability used as dependent variables in this study were pretax return on assets, after-tax return on assets, basic earning power, pretax operating margin, and after-tax operating margin. Among those determinants, it was found that ownership type, teaching status, inventory turnover, and the average charge per adjusted inpatient day positively and statistically significantly affected all 5 of these profitability measures. However, the labor expenses per adjusted inpatient day and administrative expenses per adjusted inpatient day negatively and statistically significantly affected all 5 profitability measures. The debt ratio negatively and statistically significantly affected all 5 profitability measures, with the exception of basic earning power. None of the market factors assessed were shown to significantly affect profitability. In conclusion, the results of this study suggest that the profitability of hospitals can be improved despite deteriorating external environmental conditions by facilitating the formation of sound financial structures with optimal capital supplies, optimizing the management of total assets with special emphasis placed on inventory management, and introducing efficient control of fixed costs including labor and administrative expenses.

47 CFR 36.412 - Apportionment procedures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Operating Taxes § 36.412... groups as follows: (1) Operating Federal, State and local income taxes and (2) all other operating taxes...

42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

Code of Federal Regulations, 2013 CFR

2013-10-01

... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

Code of Federal Regulations, 2012 CFR

2012-10-01

... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

Code of Federal Regulations, 2014 CFR

2014-10-01

... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

Code of Federal Regulations, 2010 CFR

2010-10-01

... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

42 CFR 495.364 - Review and assessment of administrative activities and expenses of Medicaid provider health...

Code of Federal Regulations, 2011 CFR

2011-10-01

... and expenses of Medicaid provider health information technology adoption and operation. 495.364... administrative activities and expenses of Medicaid provider health information technology adoption and operation... its approved HIT planning advance planning document and health information technology implementation...

47 CFR 32.6121 - Land and building expense.

Code of Federal Regulations, 2013 CFR

2013-10-01

... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...

47 CFR 32.6121 - Land and building expense.

Code of Federal Regulations, 2012 CFR

2012-10-01

... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...

47 CFR 32.6121 - Land and building expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...

47 CFR 32.6121 - Land and building expense.

Code of Federal Regulations, 2014 CFR

2014-10-01

... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...

47 CFR 32.6121 - Land and building expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operate the telecommunications network shall be charged to Account 6531, Power Expense, and the cost of separately metered electricity used for operating specific types of equipment, such as computers, shall be... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and...

7 CFR Exhibit E to Subpart A of... - Releasing Security Sales Proceeds and Determining “Essential” Family Living and Farm Operating...

Code of Federal Regulations, 2010 CFR

2010-01-01

..., food, clothing, medical care, house repair, transportation, insurance and household appliances, i.e... deciding whether an expense is essential and when deciding how much to release, the choices we make must be...

47 CFR 36.376 - All other.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Customer Operations...

47 CFR 36.378 - Category 2-Customer services (revenue accounting).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...

24 CFR 990.110 - Operating fund formula.

Code of Federal Regulations, 2011 CFR

2011-04-01

...: Project Expense Level (PEL), Utility Expense Level (UEL), and other formula expenses (add-ons). Formula...) Certain portions of the operating fund formula (e.g., PEL) are calculated in terms of per unit per month... follows: {[(PEL multiplied by EUM) plus (UEL multiplied by EUM) plus add-ons] minus (formula income...

24 CFR 990.110 - Operating fund formula.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Project Expense Level (PEL), Utility Expense Level (UEL), and other formula expenses (add-ons). Formula...) Certain portions of the operating fund formula (e.g., PEL) are calculated in terms of per unit per month... follows: {[(PEL multiplied by EUM) plus (UEL multiplied by EUM) plus add-ons] minus (formula income...

Sources of Financing for Community Colleges.

ERIC Educational Resources Information Center

Graham, Steve; Anderson, Duane

1985-01-01

Reports on a nationwide survey of community college funding sources to determine the level of overall college budgets, the percentages of funds received from various sources for operating and capital expenses, the funding role of college foundations, administrator responsibilities, and fund-raising methods used by two-year colleges. (DMM)

49 CFR 1242.19 - Electric power systems (account XX-19-21).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common...

47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are expenses...

47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are expenses...

Scintillation Method of Analysis for Determination of Properties of Wear Particles in Lubricating Oils,

DTIC Science & Technology

1998-01-01

Scintillation Method of Analysis for Determination of Properties of Wear Particles in Lubricating Oils Andrey B. Alkhimov Applied Physics Insitute...lubricating oils; metrological properties ; scintillation spectral analysis; spectrometer; unit-to-unit diagnostics; wear particles. Introduction: In...filter. The use of air reduces the metrological properties of the method, but it saves the operators the trouble and expense of using argon and

47 CFR 36.373 - Services-Account 6620.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Customer Operations... among the operations for groups of exchanges. A group of exchanges may include all exchanges in the...

46 CFR Appendix B to Part 404 - Ratemaking Definitions and Formulas

Code of Federal Regulations, 2010 CFR

2010-10-01

... (the Interest Expense). (10) Investment Base (separately determined)—means the net recognized capital... pilotage operations, that capital is excluded from the rate base. (11) Return on Investment—means the...) Regulatory Investment (Investment Base) is the recognized capital investment in the useful assets employed by...

26 CFR 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... range. (4) Examples. The principles of this paragraph (b) are illustrated by the following examples..., marketing, advertising programs and services, (including promotional programs, rebates, and co-op... sold and operating expenses. (4) Examples. The following examples illustrate the principles of this...

43 CFR 2710.0-5 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

..., development requirements and economic capability, to provide a level of net income, after payment of expenses and taxes, which will sustain a family sized agribusiness operation above the poverty level for a... part. The determination of the practical size is an economic decision to be made on a local area basis...

7 CFR 3560.460 - Double damages.

Code of Federal Regulations, 2010 CFR

2010-01-01

... reasonable operating expense or necessary repair of the project or for which the documentation has not been... this section; and (iii) Any officer, director, or partner of an entity that borrows funds in accordance... and income of the project that the court determines to have been used in violation of the provisions...

46 CFR 252.3 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-differential subsidy (ODS) means, except as the operator and the United States government should agree upon a... contracts with the United States government under Title VI of the Act to receive ODS. (m) Reduced crew... for determining the amount of ODS that is to be paid for an item of subsidizable expense. (q...

Revenue and Expenses of Ontario Universities, 1981-82. Volume IV, Physical Plant Operating Expenses.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto. Research Div.

Results of an annual survey provide an analysis of physical plant costs by major functional area and object of expense, as reported in each university's operating fund. The principles observed in reporting, definitions, and explanatory comments on the cost categories and their scopes precede a series of summary tables for: total and percentage…

47 CFR 36.382 - Category 3-All other customer services expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 3-All other customer services expense. 36.382 Section 36.382 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... Expenses and Taxes Customer Operations Expenses § 36.382 Category 3—All other customer services expense. (a...

[The effectiveness of a system using re-useable linens to reduce the expense of surgical operations].

PubMed

Nagano, Kazuko; Morita, Saori; Shinoda, Maiko; Kawana, Yuki; Satou, Yuu; Yokozuka, Makito

2013-10-01

We introduced a system that uses re-useable linens for surgical operations in 2008. After 3 years from introduction we were able to reduce the expense of about yen 4,340,000 per year and CO2 production of 9,548 kg CO2 x m(-2) per year. We were convinced of the effect on reducing the expense of surgical operations and of decreasing the level of CO2 production that leads to global warming.

49 CFR 1242.66 - Administration (account XX-52-01).

Code of Federal Regulations, 2010 CFR

2010-10-01

... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses...) Locomotive Fuel (XX-52-67) Servicing Locomotives (XX-52-69) Electric Power Purchased/Produced for Motive...

49 CFR 1242.55 - Administration (account XX-51-01).

Code of Federal Regulations, 2010 CFR

2010-10-01

... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses...) Electric Power Purchased/Produced for Motive Power (XX-51-68) Servicing Locomotives (XX-51-69) Clearing...

Net one, net two: the primary care network income statement.

PubMed

Halley, M D; Little, A W

1999-10-01

Although hospital-owned primary care practices have been unprofitable for most hospitals, some hospitals are achieving competitive advantage and sustainable practice operations. A key to the success of some has been a net income reporting tool that separates practice operating expenses from the costs of creating and operating a network of practices to help healthcare organization managers, physicians, and staff to identify opportunities to improve the network's financial performance. This "Net One, Net Two" reporting allows operations leadership to be held accountable for Net One expenses and strategic leadership to be held accountable for Net Two expenses.

47 CFR 36.380 - Other billing and collecting expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Customer Operations Expenses § 36.380 Other billing and collecting expense. (a) This classification...

Financial performance among adult day centers: results of a national demonstration program.

PubMed

Reifler, B V; Henry, R S; Rushing, J; Yates, M K; Cox, N J; Bradham, D D; McFarlane, M

1997-02-01

This paper describes the financial performance (defined as percent of total expenses covered by net operating revenue) of 16 adult day centers participating in a national demonstration program on day services for people with dementia, including examination of possible predictors of financial performance. Participating sites submitted quarterly financial and utilization reports to the National Program Office. Descriptive statistics summarize the factors believed to influence financial performance. Sites averaged meeting 35% of expenses from self-pay and 29% from government (mainly Medicaid) revenue, totaling 64% of all (cash plus in-kind) expenses met by operating revenue. Examination of center characteristics suggests that factors related to meeting consumer needs, such as being open a full day (i.e., 7:30 am to 6:00 pm) rather than shorter hours, and providing transportation, may be related to improved utilization and, thus, improved financial performance. Higher fees were not related to lower enrollment, census, or revenue. Adult day centers are able to achieve financial viability through a combination of operating (i.e., fee-for-service) and non-operating revenue. Operating revenue is enhanced by placing emphasis on consumer responsiveness, such as being open a full day. Because higher fees were not related to lower utilization, centers should set fees to reflect actual costs. The figure of 64% of expenses met by operating revenue is conservative inasmuch as sites included in-kind revenue as expenses in their budgeting calculations, and percent of cash expenses met by operating revenue would be higher (approximately 75% for this group of centers).

30 CFR 1206.354 - How do I determine generating deductions?

Code of Federal Regulations, 2014 CFR

2014-07-01

... the power plant was placed into service or at a time concurrent with the beginning of your annual... power plant costs during the reporting period, including: (i) Operating and maintenance expenses under... purchase of real estate for a power plant site if: (A) The purchase is necessary; and, (B) The surface is...

30 CFR 1206.354 - How do I determine generating deductions?

Code of Federal Regulations, 2013 CFR

2013-07-01

... the power plant was placed into service or at a time concurrent with the beginning of your annual... power plant costs during the reporting period, including: (i) Operating and maintenance expenses under... purchase of real estate for a power plant site if: (A) The purchase is necessary; and, (B) The surface is...

47 CFR 32.6531 - Power expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Power expense. 32.6531 Section 32.6531... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6531 Power expense. This account shall include the cost of electrical power used to operate the telecommunications network. ...

47 CFR 32.6531 - Power expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Power expense. 32.6531 Section 32.6531... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6531 Power expense. This account shall include the cost of electrical power used to operate the telecommunications network. ...

47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...

47 CFR 36.341 - Cable and wire facilities expenses-Account 6410 (Class B telephone companies); Accounts 6411...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cable and wire facilities expenses-Account 6410... Operating Expenses and Taxes Cable and Wire Facilities Expenses § 36.341 Cable and wire facilities expenses... network cable, aerial wire, and conduit systems. (b) The general method of separating cable and wire...

12 CFR 995.8 - Non-administrative expenses; assessments.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Section 995.8 Banks and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES FINANCING CORPORATION OPERATIONS § 995.8 Non-administrative expenses; assessments. (a) Interest expenses. The Financing...-administrative expenses of the Financing Corporation approved under § 995.6, the Financing Corporation shall...

49 CFR 1242.25 - Locomotive servicing facilities (account XX-19-27).

Code of Federal Regulations, 2010 CFR

2010-10-01

... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and...) Electric Power Purchased or Produced for Motive Power (XX-51-68 and XX-52-68) Servicing Locomotives (XX-51...

48 CFR 9905.506-60 - Illustrations.

Code of Federal Regulations, 2013 CFR

2013-10-01

..., installs a computer service center to begin operations on May 1. The operating expense related to the new... operating expenses of the computer service center for the 8-month part of the cost accounting period may be... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Illustrations. 9905.506-60...

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed

Ellwein, L B; Thulasiraj, R D; Boulter, A R; Dhittal, S P

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed Central

Ellwein, L. B.; Thulasiraj, R. D.; Boulter, A. R.; Dhittal, S. P.

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization. PMID:9868836

47 CFR 36.301 - Section arrangement.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Expenses—Account 6560 36.361. Customer Operations Expenses: General 36.371. Marketing—Account 6610 (Class B.... Category 1—Local Bus. Office Expense 36.377. Category 2—Customer Services (Revenue Accounting) 36.378... Billing and Collecting Expense 36.381. Category 3—All other Customer Service Expense 36.382. Corporate...

48 CFR 970.3102-3-70 - Home office expenses.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

48 CFR 970.3102-3-70 - Home office expenses.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

48 CFR 970.3102-3-70 - Home office expenses.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

48 CFR 970.3102-3-70 - Home office expenses.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

48 CFR 970.3102-3-70 - Home office expenses.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Home office expenses. 970....3102-3-70 Home office expenses. (a) For on-site work, DOE's fee for management and operating contracts... compensation for home or corporate office general and administrative expenses incurred in the general...

24 CFR 990.160 - Overview of calculating formula expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...

24 CFR 990.160 - Overview of calculating formula expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...

24 CFR 990.160 - Overview of calculating formula expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...

24 CFR 990.160 - Overview of calculating formula expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...

24 CFR 990.160 - Overview of calculating formula expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... formula expense. The formula expense of any one project is the sum of the project's PEL and the UEL... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Overview of calculating formula... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Calculating Formula Expenses § 990.160...

13 CFR 107.520 - Management Expenses of a Licensee.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Management Expenses of a Licensee... INVESTMENT COMPANIES Managing the Operations of a Licensee Management and Compensation § 107.520 Management Expenses of a Licensee. SBA must approve any increases in your Management Expenses if you have outstanding...

47 CFR 36.112 - Apportionment procedure.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... accounts: Plant Specific Expenses Central Office Switching Expenses—Accounts 6211 and 6212 Operators...—Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 Plant Non-Specific Expenses Network Operations...

47 CFR 36.112 - Apportionment procedure.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... accounts: Plant Specific Expenses Central Office Switching Expenses—Accounts 6211 and 6212 Operators...—Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 Plant Non-Specific Expenses Network Operations...

Operations Expenditures: Historical Trends and Continuing Challenges (Presentation)

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lantz, E.

2013-05-01

In this presentation for the American Wind Energy Association 2013 conference, NREL's Eric Lantz examines historical trends and continuing challenges of wind power operating expenses. Lowering such expenses could increase profitability and contribute to lowering the cost of energy.

Rising breakeven load factors threaten airline finances

DOT National Transportation Integrated Search

2003-10-01

Since 2000, most large passenger airlines suffered a sharp increase in their Breakeven Load Factor the number of seats they have to sell to cover operating expenses. Some carriers could not cover operating expenses even if they sold 100% of their...

41 CFR 301-10.220 - What requirements must I meet to operate a Government automobile for official travel?

Code of Federal Regulations, 2010 CFR

2010-07-01

... meet to operate a Government automobile for official travel? 301-10.220 Section 301-10.220 Public... ALLOWABLE TRAVEL EXPENSES 10-TRANSPORTATION EXPENSES Government Vehicle Government Automobiles § 301-10.220 What requirements must I meet to operate a Government automobile for official travel? You must possess...

41 CFR 301-10.220 - What requirements must I meet to operate a Government automobile for official travel?

Code of Federal Regulations, 2013 CFR

2013-07-01

... meet to operate a Government automobile for official travel? 301-10.220 Section 301-10.220 Public... ALLOWABLE TRAVEL EXPENSES 10-TRANSPORTATION EXPENSES Government Vehicle Government Automobiles § 301-10.220 What requirements must I meet to operate a Government automobile for official travel? You must possess...

41 CFR 301-10.220 - What requirements must I meet to operate a Government automobile for official travel?

Code of Federal Regulations, 2012 CFR

2012-07-01

... meet to operate a Government automobile for official travel? 301-10.220 Section 301-10.220 Public... ALLOWABLE TRAVEL EXPENSES 10-TRANSPORTATION EXPENSES Government Vehicle Government Automobiles § 301-10.220 What requirements must I meet to operate a Government automobile for official travel? You must possess...

41 CFR 301-10.220 - What requirements must I meet to operate a Government automobile for official travel?

Code of Federal Regulations, 2014 CFR

2014-07-01

... meet to operate a Government automobile for official travel? 301-10.220 Section 301-10.220 Public... ALLOWABLE TRAVEL EXPENSES 10-TRANSPORTATION EXPENSES Government Vehicle Government Automobiles § 301-10.220 What requirements must I meet to operate a Government automobile for official travel? You must possess...

41 CFR 301-10.220 - What requirements must I meet to operate a Government automobile for official travel?

Code of Federal Regulations, 2011 CFR

2011-07-01

... meet to operate a Government automobile for official travel? 301-10.220 Section 301-10.220 Public... ALLOWABLE TRAVEL EXPENSES 10-TRANSPORTATION EXPENSES Government Vehicle Government Automobiles § 301-10.220 What requirements must I meet to operate a Government automobile for official travel? You must possess...

Optimizing Anesthesia-Related Waste Disposal in the Operating Room: A Brief Report.

PubMed

Hubbard, Richard M; Hayanga, Jeremiah A; Quinlan, Joseph J; Soltez, Anita K; Hayanga, Heather K

2017-10-01

Misappropriation of noncontaminated waste into regulated medical waste (RMW) containers is a source of added expense to health care facilities. The operating room is a significant contributor to RMW waste production. This study sought to determine whether disposing of anesthesia-related waste in standard waste receptacles before patient entry into the operating room would produce a reduction in RMW. A median of 0.35 kg of waste was collected from 51 cases sampled, with a potential annual reduction of 13,800 kg of RMW to the host institution, and a cost savings of $2200.

48 CFR 9904.410-60 - Illustrations.

Code of Federal Regulations, 2012 CFR

2012-10-01

... budgets for the other segment should be removed from B's G&A expense pool and transferred to the other...; all home office expenses allocated to Segment H are included in Segment H's G&A expense pool. (2) This... cost of scientific computer operations in its G&A expense pool. The scientific computer is used...

48 CFR 9904.410-60 - Illustrations.

Code of Federal Regulations, 2014 CFR

2014-10-01

... budgets for the other segment should be removed from B's G&A expense pool and transferred to the other...; all home office expenses allocated to Segment H are included in Segment H's G&A expense pool. (2) This... cost of scientific computer operations in its G&A expense pool. The scientific computer is used...

[Cost analysis for navigation in knee endoprosthetics].

PubMed

Cerha, O; Kirschner, S; Günther, K-P; Lützner, J

2009-12-01

Total knee arthroplasty (TKA) is one of the most frequent procedures in orthopaedic surgery. The outcome depends on a range of factors including alignment of the leg and the positioning of the implant in addition to patient-associated factors. Computer-assisted navigation systems can improve the restoration of a neutral leg alignment. This procedure has been established especially in Europe and North America. The additional expenses are not reimbursed in the German DRG system (Diagnosis Related Groups). In the present study a cost analysis of computer-assisted TKA compared to the conventional technique was performed. The acquisition expenses of various navigation systems (5 and 10 year depreciation), annual costs for maintenance and software updates as well as the accompanying costs per operation (consumables, additional operating time) were considered. The additional operating time was determined on the basis of a meta-analysis according to the current literature. Situations with 25, 50, 100, 200 and 500 computer-assisted TKAs per year were simulated. The amount of the incremental costs of the computer-assisted TKA depends mainly on the annual volume and the additional operating time. A relevant decrease of the incremental costs was detected between 50 and 100 procedures per year. In a model with 100 computer-assisted TKAs per year an additional operating time of 14 mins and a 10 year depreciation of the investment costs, the incremental expenses amount to 300-395 depending on the navigation system. Computer-assisted TKA is associated with additional costs. From an economical point of view an amount of more than 50 procedures per year appears to be favourable. The cost-effectiveness could be estimated if long-term results will show a reduction of revisions or a better clinical outcome.

Severely Disabled Elderly Persons with Financially Catastrophic Health Care Expenses: Sources and Determinants.

ERIC Educational Resources Information Center

Coughlin, Teresa A.; And Others

1992-01-01

Using data from 1981-82 Channeling Demonstration project, examined types of health care costs (hospital, physician and ancillary care, nursing home, and prescription medicine) that contributed to overall expenses to determine sources of financially catastrophic health care expenses among disabled elderly persons. Found expenses for prescription…

47 CFR 32.6124 - General purpose computers expense.

Code of Federal Regulations, 2013 CFR

2013-10-01

... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

47 CFR 32.6124 - General purpose computers expense.

Code of Federal Regulations, 2014 CFR

2014-10-01

... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

47 CFR 32.6124 - General purpose computers expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

47 CFR 32.6124 - General purpose computers expense.

Code of Federal Regulations, 2012 CFR

2012-10-01

... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

47 CFR 32.6124 - General purpose computers expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

47 CFR 69.409 - Corporate operations expenses (included in Account 6720).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Corporate operations expenses (included in Account 6720). 69.409 Section 69.409 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED... the interexchange category, the billing and collection category and all access elements in accordance...

A description of morbidly obese state employees requesting a bariatric operation.

PubMed

Martin, Louis F; Lundberg, Anna Paone; Juneau, Francine; Raum, William J; Hartman, Sandra J

2005-10-01

The federal government, the medical insurance industry, and the academic medical community have disagreed over what treatments are appropriate and cost effective for morbid obesity. This debate is hindered by inadequate data regarding the true costs of diseases and who chooses an operation as a treatment option. The purpose of this study was to obtain these costs and to describe this population. Louisiana's managed medical insurance program created primarily for its civil service employees contracted to offer a small random group of morbidly obese employees the option of a bariatric operation. This observational study examined the subpopulation who requested consideration for the operation. We present historic cost data from all medical expenses paid by the insurance company, a telephone survey of the volunteers in the study to determine their medical problems, and diagnostic evaluation data on those employees randomized to proceed for possible bariatric operation. A total of 911 of 189,398 adult members of the insurance plan wanted to be considered for this study. Only 397, however, completed the informed-consent process. Of the 248 employees who met the age requirement, body mass index criteria, and health criteria to be considered for a bariatric operation and were randomized, 20 withdrew before obtaining 40 committed operative candidates. The 773 morbidly obese female members had used a mean of dollar 11,145 in medical insurance expenses in the year 2003 versus a mean of dollar 8,096 for the other 106,908 adult women. Similar values for the men were dollar 16,720 for the 138 morbidly obese men versus dollar 5,943 for the other 82,490 men. The morbidly obese members of this medical insurance plan who requested a bariatric operation are costing their plan 1.4 to 2.8 times the yearly amount of the other adult members in medical expenses. The yearly mean amount the insurance plan spends on these members suggests that operative treatment would pay for itself in a relatively few number of years if it could significantly reduce these costs. Even in those who consider bariatric operation, many withdraw, further limiting the costs of operative therapy.

The relative importance of factors that determine log-hauling costs

Treesearch

A. Jeff Martin; A. Jeff Martin

1971-01-01

Hauling costs are a major expense to lumbermen, but little is known about which factors affect hauling costs the most. A recent Forest Service study of hauling costs on 34 logging operations sheds light on whmich factors of cost are important and which might require less attention. These results should help lumbermen adopt a cost accounting procedure and help them with...

24 CFR 904.109 - Monthly operating expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Monthly operating expense. 904.109 Section 904.109 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN...

47 CFR 32.6113 - Aircraft expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...

47 CFR 32.6113 - Aircraft expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...

7 CFR 4290.520 - Management Expenses of a RBIC.

Code of Federal Regulations, 2011 CFR

2011-01-01

.... Cash Management by a RBIC ... 7 Agriculture 15 2011-01-01 2011-01-01 false Management Expenses of a RBIC. 4290.520 Section 4290...) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a...

49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).

Code of Federal Regulations, 2012 CFR

2012-10-01

... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2012-10-01 2012-10-01 false Computers and data processing equipment (account...

49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).

Code of Federal Regulations, 2013 CFR

2013-10-01

... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2013-10-01 2013-10-01 false Computers and data processing equipment (account...

49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).

Code of Federal Regulations, 2011 CFR

2011-10-01

... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2011-10-01 2011-10-01 false Computers and data processing equipment (account...

49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).

Code of Federal Regulations, 2014 CFR

2014-10-01

... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2014-10-01 2014-10-01 false Computers and data processing equipment (account...

49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).

Code of Federal Regulations, 2010 CFR

2010-10-01

... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2010-10-01 2010-10-01 false Computers and data processing equipment (account...

20 CFR 416.1133 - What is a pro rata share of household operating expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... operating expenses. 416.1133 Section 416.1133 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Income In-Kind Support and Maintenance § 416... receiving in-kind support and maintenance from anyone else in the household. The one-third reduction...

24 CFR 92.208 - Eligible community housing development organization (CHDO) operating expense and capacity...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Eligible community housing development organization (CHDO) operating expense and capacity building costs. 92.208 Section 92.208 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME...

24 CFR 990.115 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Definitions. The following definitions apply to the Operating Fund program: 1937 Act means the United States... this part. Other operating costs (add-ons) means PHA expenses that are recognized as formula expenses...) expressed as a PUM cost. Project units means all dwelling units in all of a PHA's projects under an ACC...

24 CFR 990.115 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Definitions. The following definitions apply to the Operating Fund program: 1937 Act means the United States... this part. Other operating costs (add-ons) means PHA expenses that are recognized as formula expenses...) expressed as a PUM cost. Project units means all dwelling units in all of a PHA's projects under an ACC...

24 CFR 990.115 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Definitions. The following definitions apply to the Operating Fund program: 1937 Act means the United States... this part. Other operating costs (add-ons) means PHA expenses that are recognized as formula expenses...) expressed as a PUM cost. Project units means all dwelling units in all of a PHA's projects under an ACC...

24 CFR 990.115 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Definitions. The following definitions apply to the Operating Fund program: 1937 Act means the United States... this part. Other operating costs (add-ons) means PHA expenses that are recognized as formula expenses...) expressed as a PUM cost. Project units means all dwelling units in all of a PHA's projects under an ACC...

24 CFR 990.115 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Definitions. The following definitions apply to the Operating Fund program: 1937 Act means the United States... this part. Other operating costs (add-ons) means PHA expenses that are recognized as formula expenses...) expressed as a PUM cost. Project units means all dwelling units in all of a PHA's projects under an ACC...

47 CFR 32.6112 - Motor vehicle expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Motor vehicle expense. 32.6112 Section 32.6112 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS.../or to other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis...

Reducing the Variations in Per Pupil Operating Expense Among New York State School Districts by Enlarging the Tax Base: A Regional Tax Base Model.

ERIC Educational Resources Information Center

New York State Div. of the Budget, Albany.

Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

Cost analysis in the toxicology laboratory.

PubMed

Travers, E M

1990-09-01

The process of determining laboratory sectional and departmental costs and test costs for instrument-generated and manually generated reportable results for toxicology laboratories has been outlined in this article. It is hoped that the basic principles outlined in the preceding text will clarify and elucidate one of the most important areas needed for laboratory fiscal integrity and its survival in these difficult times for health care providers. The following general principles derived from this article are helpful aids for managers of toxicology laboratories. 1. To manage a cost-effective, efficient toxicology laboratory, several factors must be considered: the laboratory's instrument configuration, test turnaround time needs, the test menu offered, the analytic methods used, the cost of labor based on time expended and the experience and educational level of the staff, and logistics that determine specimen delivery time and costs. 2. There is a wide variation in costs for toxicologic methods, which requires that an analysis of capital (equipment) purchase and operational (test performance) costs be performed to avoid waste, purchase wisely, and determine which tests consume the majority of the laboratory's resources. 3. Toxicologic analysis is composed of many complex steps. Each step must be individually cost-accounted. Screening test results must be confirmed, and the cost for both steps must be included in the cost per reportable result. 4. Total costs will vary in the same laboratory and between laboratories based on differences in salaries paid to technical staff, differences in reagent/supply costs, the number of technical staff needed to operate the analyzer or perform the method, and the inefficient use of highly paid staff to operate the analyzer or perform the method. 5. Since direct test costs vary directly with the type and number of analyzers or methods and are dependent on the operational mode designed by the manufacturer, laboratory managers should construct an actual test-cost data base for instrument or method in use to accurately compare costs using the "bottom-up" approach. 6. Laboratory expenses can be examined from three perspectives: total laboratory, laboratory section, and subsection workstation. The objective is to track all laboratory expenses through each of these levels. 7. In the final analysis, a portion of total laboratory expenses must be allocated to each unit of laboratory output--the billable procedure or, in laboratories where tests are not billed, the tests produced.(ABSTRACT TRUNCATED AT 400 WORDS)

A study of the suitability of ferrite for use in low-field insertion devices

DOE Office of Scientific and Technical Information (OSTI.GOV)

Johnson, K.; Hassenzahl, W.V.

1995-02-01

Most insertion devices built to date use rare-earth permanent-magnet materials, which have a high remanent field and are more expensive than many other permanent-magnet materials. Low-field insertion devices could use less-expensive, lower performance magnetic materials if they had suitable magnetic characteristics. These materials must be resistant to demagnetization during construction and operation of the insertion device, have uniform magnetization, possess low minor-axis magnetic moments, and have small minor field components on the surfaces. This paper describes an investigation to determine if ferrite possesses magnetic qualities suitable for insertion device applications. The type of ferrite investigated, MMPA Ceramic 8 from Stackpolemore » Inc., was found to be acceptable for insertion device applications.« less

13 CFR 107.520 - Management Expenses of a Licensee.

Code of Federal Regulations, 2010 CFR

2010-01-01

... INVESTMENT COMPANIES Managing the Operations of a Licensee Management and Compensation § 107.520 Management...) Bookkeeping; and (7) Expenses related to developing, investigating and monitoring investments. (b) Management... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a Licensee...

50 CFR 600.757 - Operational protocols.

Code of Federal Regulations, 2011 CFR

2011-10-01

... contracts for the services of an individual or organization to serve as a convener or facilitator for an FNP... facilitator for such an FNP. (b) Councils. For an FNP proposed and established by one or more Councils approved expenses shall be paid out of the Council's operating budget. (c) Expenses of FNP members. Members...

49 CFR 1242.82 - Other and casualties and insurance (accounts XX-55-99 and 50-55-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Other and casualties and insurance (accounts XX-55... RAILROADS 1 Operating Expenses-Transportation § 1242.82 Other and casualties and insurance (accounts XX-55... separation of administration (account XX-55-01). Operating Expenses general and administration ...

30 CFR 250.133 - Will MMS reimburse me for my expenses related to inspections?

Code of Federal Regulations, 2010 CFR

2010-07-01

... to inspections? 250.133 Section 250.133 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE OIL AND GAS AND SULPHUR OPERATIONS IN THE OUTER CONTINENTAL SHELF General Inspection of Operations § 250.133 Will MMS reimburse me for my expenses related to inspections? Upon request...

78 FR 6067 - BE-37: Survey of U.S. Airline Operators' Foreign Revenues and Expenses

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-29

... DEPARTMENT OF COMMERCE Bureau of Economic Analysis [Docket Number 130114042-3042-01] XRIN 0691-XC006 BE-37: Survey of U.S. Airline Operators' Foreign Revenues and Expenses AGENCY: Bureau of Economic... Economic Analysis (BEA), Department of Commerce, is informing the public that it is conducting a mandatory...

49 CFR 1242.60 - Locomotive fuel, electric power purchased/produced for motive power and servicing locomotives...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Locomotive fuel, electric power purchased/produced... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Transportation § 1242.60 Locomotive fuel, electric power purchased/produced for motive power and servicing...

20 CFR 416.1498 - What travel expenses are reimbursable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...

20 CFR 416.1498 - What travel expenses are reimbursable.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...

20 CFR 416.1498 - What travel expenses are reimbursable.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What travel expenses are reimbursable. 416... Determinations and Decisions Payment of Certain Travel Expenses § 416.1498 What travel expenses are reimbursable. Reimbursable travel expenses include the ordinary expenses of public or private transportation as well as...

7 CFR 4290.520 - Management Expenses of a RBIC.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Management Expenses of a RBIC. 4290.520 Section 4290... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Managing the Operations of a RBIC Management and Compensation § 4290.520 Management Expenses of a...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9130 - Account 913, Advertising expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...

18 CFR 367.9020 - Account 902, Meter reading expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter reading expenses. 367.9020 Section 367.9020 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading...

26 CFR 1.556-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of deductions for trade or business expenses and depreciation which are allocable to the operation... computed without the deduction of the amount disallowed under section 556(b)(5), relating to expenses and... disallowed under section 556(b)(5), relating to expenses and depreciation applicable to property of the...

47 CFR 36.354 - Access expenses-Account 6540.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Network Operations Expenses § 36.354 Access expenses—Account 6540. (a) This account includes access...

Financial Report of Ontario Universities 1991-92, Volume III-Physical Plant Operating Expenses.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…

Financial Report of Ontario Universities 1990-91, Volume III: Physical Plant Operating Expenses.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…

14 CFR 298.63 - Reporting of aircraft operating expenses and related statistics by small certificated air carriers.

Code of Federal Regulations, 2011 CFR

2011-01-01

... and related statistics by small certificated air carriers. 298.63 Section 298.63 Aeronautics and Space... aircraft operating expenses and related statistics by small certificated air carriers. (a) Each small... Related Statistics.” This schedule shall be filed quarterly as prescribed in § 298.60. Data reported on...

14 CFR 298.63 - Reporting of aircraft operating expenses and related statistics by small certificated air carriers.

Code of Federal Regulations, 2010 CFR

2010-01-01

... and related statistics by small certificated air carriers. 298.63 Section 298.63 Aeronautics and Space... aircraft operating expenses and related statistics by small certificated air carriers. (a) Each small... Related Statistics.” This schedule shall be filed quarterly as prescribed in § 298.60. Data reported on...

Example of cost calculations for an operating room and a post-anaesthesia care unit.

PubMed

Raft, J; Millet, F; Meistelman, C

2015-08-01

The aim of this study was to evaluate the cost of an operating room using data from our hospital. Using an accounting-based method helped us. Over the year 2012, the sum of direct and indirect expenses with cost sharing expenses allowed us to calculate the cost of the operating room (OR) and of the post-anaesthesia care unit (PACU). The cost of the OR and PACU was €10.8 per minute of time offered. Two thirds of the direct expenses were allocated to surgery and one third to anaesthesia. Indirect expenses were 25% of the direct expenses. The cost of medications and single use medical devises was €111.45 per anaesthesia. The total cost of anaesthesia (taking into account wages and indirect expenses) was €753.14 per anaesthesia as compared to the total cost of the anaesthesia. The part of medications and single use devices for anaesthesia was 14.8% of the total cost. Despite the difficulties facing cost evaluation, this model of calculation, assisted by the cost accounting controller, helped us to have a concrete financial vision. It also shows that a global reflexion is necessary during financial decision-making. Copyright © 2015 Société française d’anesthésie et de réanimation (Sfar). Published by Elsevier Masson SAS. All rights reserved.

Establishing a community pharmacy residency at an independent pharmacy: Time allocation and valuation.

PubMed

Shugart, Katherine; Bryant, Jason; Kress, Dean; Ziegler, Bryan; Connelly, Lynn; Brittain, Kristy

2015-12-01

The value of a first-year community pharmacy residency program (CPRP) at an independent pharmacy was estimated based on time allocation for resident responsibilities. Predefined time allocation categories for the pharmacy resident were used to consistently classify and document time completing residency activities. Benefit-to-cost ratio was determined by tabulating total costs and total benefits of the residency program. A retrospective-prospective comparison of overall change in revenue, operating expense, and prescription volume was performed between the preresident time period (July 2012 to June 2013) and the postresident time period (July 2013 to June 2014). This comparison accounted for resident activities that did not directly generate revenue. Time allocations for the resident out of 2,221 total hours logged were dispensing (40%), clinical setup (16%), research (8%), professional meetings (7%), clinical activities (5%), resident education (5%), site precepting (4%), residency meetings (4%), didactic teaching (3%), miscellaneous (3%), marketing (2%), training (2%), and public health promotion (1%). Total costs were $77,422, and total benefits were $118,410. The benefit-to-cost ratio was 1.53. The postresident time interval had $172,451 more revenue and $6,622 more in operating expenses than the preresident time interval, and prescription volume decreased by 2,000 prescriptions compared to the previous year. The benefit-to-cost analysis indicated a $1.53 return for every $1.00 invested into a CPRP. An increase in revenue and operating expenses for the pharmacy was observed after implementation of the CPRP compared to the previous year. Copyright © 2015 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-13

... Request; Ocean Freight Revenues and Foreign Expenses of United States Carriers (Form BE-30) and U.S. Airline Operators' Foreign Revenues and Expenses (Form BE-37) ACTION: Notice. SUMMARY: The Department of...:00 p.m. September 11, 2012. ADDRESSES: Direct all written comments to Jennifer Jessup, Departmental...

30 CFR 250.133 - Will BSEE reimburse me for my expenses related to inspections?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 30 Mineral Resources 2 2014-07-01 2014-07-01 false Will BSEE reimburse me for my expenses related to inspections? 250.133 Section 250.133 Mineral Resources BUREAU OF SAFETY AND ENVIRONMENTAL... SHELF General Inspections of Operations § 250.133 Will BSEE reimburse me for my expenses related to...

30 CFR 250.133 - Will BSEE reimburse me for my expenses related to inspections?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 30 Mineral Resources 2 2012-07-01 2012-07-01 false Will BSEE reimburse me for my expenses related to inspections? 250.133 Section 250.133 Mineral Resources BUREAU OF SAFETY AND ENVIRONMENTAL... SHELF General Inspections of Operations § 250.133 Will BSEE reimburse me for my expenses related to...

47 CFR 32.6123 - Office equipment expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... equipment expense. This account shall be charged only with costs incurred in connection with the office equipment itself. The costs of operators of this equipment shall be charged to accounts appropriate for the...

Providing more than health care: the dynamics of humanitarian surgery efforts on the local microeconomy.

PubMed

Nagengast, Eric S; Caterson, E J; Magee, William P; Hatcher, Kristin; Ramos, Margarita S; Campbell, Alex

2014-09-01

Humanitarian cleft surgery has long been provided by teams from resource-rich countries traveling for short-term missions to resource-poor countries. After identifying an area of durable unmet need through surgical missions, Operation Smile constructed a permanent center for cleft care in Northeast India. The Operation Smile Guwahati Comprehensive Cleft Care Center (GCCCC) uses a high-volume subspecialized institution to provide safe, quality, comprehensive, and cost-effective cleft care to a highly vulnerable patient population in Assam, India. The purpose of this study was to profile the expenses of several cleft missions carried out in Assam and to compare these to the expenditures of the permanent comprehensive cleft care center. We reviewed financial data from 4 Operation Smile missions in Assam between December 2009 and February 2011 and from the GCCCC for the 2012-2013 fiscal year. Expenses from the 2 models were categorized and compared. In the studied period, 33% of the mission expenses were spent locally compared to 94% of those of the center. The largest expenses in the mission model were air travel (48.8%) and hotel expenses (21.6%) for the team, whereas salaries (46.3%) and infrastructure costs (19.8%) made up the largest fractions of expenses in the center model. The evolution from mission-based care to a specialty hospital model in Guwahati incorporated a transition from vertical inputs to investments in infrastructure and human capital to create a sustainable local care delivery system.

[Cost analysis of home care with activity-based costing (ABC)].

PubMed

Lee, Su-Jeong

2004-10-01

This study was carried out to substantiate the application process of activity-based costing on the current cost of hospital home care (HHC) service. The study materials were documents, 120 client charts, health insurance demand bills, salary of 215 HHC nurses, operating expense, 6 HHC agencies, and 31 HHC nurses. The research was carried out by analyzing the HHC activities and then collecting labor and operating expenses. For resource drivers, HHC activity performance time and workload were studied. For activity drivers, the number of HHC activity performances and the activity number of visits were studied. The HHC activities were classified into 70 activities. In resource, the labor cost was 245 won per minute, operating cost was 9,570 won per visit and traffic expense was an average of 12,750 won. In resource drivers, education and training had the longest time of 67 minutes. Average length of performance for activities was 13.7 minutes. The workload was applied as a relative value. The average cost of HHC was 62,741 won and the cost ranged from 55,560 won to 74,016 won. The fixed base rate for a visit in the current HHC medical fee should be increased. Exclusion from the current fee structure or flexible operation of traveling expenses should be reviewed.

76 FR 58567 - Proposed Information Collection (Request for Transportation Expense Reimbursement) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-21

... (Request for Transportation Expense Reimbursement) Activity; Comment Request AGENCY: Veterans Benefits... needed to determine children with spina bifida eligibility for reimbursement of transportation expenses...: Request for Transportation Expense Reimbursement (38 CFR 21.8370). OMB Control Number: 2900-0580. Type of...

47 CFR 36.603 - Calculation of rural incumbent local exchange carrier portion of nationwide loop cost expense...

Code of Federal Regulations, 2010 CFR

2010-10-01

... FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... to § 36.601(c) and the corporate operations expense limitation calculated pursuant to § 36.621 had...

Weather forecasts, users' economic expenses and decision strategies

NASA Technical Reports Server (NTRS)

Carter, G. M.

1972-01-01

Differing decision models and operational characteristics affecting the economic expenses (i.e., the costs of protection and losses suffered if no protective measures have been taken) associated with the use of predictive weather information have been examined.

Acoustic systems for the measurement of streamflow

USGS Publications Warehouse

Laenen, Antonius; Smith, Winchell

1983-01-01

The acoustic velocity meter (AVM), also referred to as an ultrasonic flowmeter, has been an operational tool for the measurement of streamflow since 1965. Very little information is available concerning AVM operation, performance, and limitations. The purpose of this report is to consolidate information in such a manner as to provide a better understanding about the application of this instrumentation to streamflow measurement. AVM instrumentation is highly accurate and nonmechanical. Most commercial AVM systems that measure streamflow use the time-of-travel method to determine a velocity between two points. The systems operate on the principle that point-to-point upstream travel-time of sound is longer than the downstream travel-time, and this difference can be monitored and measured accurately by electronics. AVM equipment has no practical upper limit of measurable velocity if sonic transducers are securely placed and adequately protected. AVM systems used in streamflow measurement generally operate with a resolution of ?0.01 meter per second but this is dependent on system frequency, path length, and signal attenuation. In some applications the performance of AVM equipment may be degraded by multipath interference, signal bending, signal attenuation, and variable streamline orientation. Presently used minicomputer systems, although expensive to purchase and maintain, perform well. Increased use of AVM systems probably will be realized as smaller, less expensive, and more conveniently operable microprocessor-based systems become readily available. Available AVM equipment should be capable of flow measurement in a wide variety of situations heretofore untried. New signal-detection techniques and communication linkages can provide additional flexibility to the systems so that operation is possible in more river and estuary situations.

5 CFR 572.101 - Agency authority.

Code of Federal Regulations, 2010 CFR

2010-01-01

... EXPENSES; NEW APPOINTEES AND INTERVIEWS § 572.101 Agency authority. (a) An agency may determine which...-employment interview travel expenses. Payment of these travel expenses will be in accordance with the FTR...

Preoperative localization strategies for primary hyperparathyroidism: an economic analysis.

PubMed

Lubitz, Carrie C; Stephen, Antonia E; Hodin, Richard A; Pandharipande, Pari

2012-12-01

Strategies for localizing parathyroid pathology preoperatively vary in cost and accuracy. Our purpose was to compute and compare comprehensive costs associated with common localization strategies. A decision-analytic model was developed to evaluate comprehensive, short-term costs of parathyroid localization strategies for patients with primary hyperparathyroidism. Eight strategies were compared. Probabilities of accurate localization were extracted from the literature, and costs associated with each strategy were based on 2011 Medicare reimbursement schedules. Differential cost considerations included outpatient versus inpatient surgeries, operative time, and costs of imaging. Sensitivity analyses were performed to determine effects of variability in key model parameters upon model results. Ultrasound (US) followed by 4D-CT was the least expensive strategy ($5,901), followed by US alone ($6,028), and 4D-CT alone ($6,110). Strategies including sestamibi (SM) were more expensive, with associated expenditures of up to $6,329 for contemporaneous US and SM. Four-gland, bilateral neck exploration (BNE) was the most expensive strategy ($6,824). Differences in cost were dependent upon differences in the sensitivity of each strategy for detecting single-gland disease, which determined the proportion of patients able to undergo outpatient minimally invasive parathyroidectomy. In sensitivity analysis, US alone was preferred over US followed by 4D-CT only when both the sensitivity of US alone for detecting an adenoma was ≥ 94 %, and the sensitivity of 4D-CT following negative US was ≤ 39 %. 4D-CT alone was the least costly strategy when US sensitivity was ≤ 31 %. Among commonly used strategies for preoperative localization of parathyroid pathology, US followed by selective 4D-CT is the least expensive.

47 CFR 36.371 - General.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false General. 36.371 Section 36.371 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... Expenses § 36.371 General. Customer Operations Expenses are included in the following accounts: Marketing...

Allocating Practice Expense Under the Medicare Fee Schedule

PubMed Central

Pope, Gregory C.; Burge, Russel T.

1993-01-01

Currently, relative value units for practice expense are determined under the Medicare fee schedule (MFS) using historical physician charges. This seems inconsistent with the goal of a resource-based fee schedule. A specialty resource-based method of determining practice expense payments is presented and simulated here. The method assumes that, for each service, the payment for practice expense should be the same proportion of the total payment as actual physician practice expenses are of total practice revenues. A comparison with the approach developed by the Physician Payment Review Commission (PPRC) shows similar fees, but the specialty-based method proposed here requires no data beyond what is already employed in the MFS. PMID:10130574

New Ways Of Doing Business (NWODB) cost quantification analysis

NASA Technical Reports Server (NTRS)

Hamaker, Joseph W.; Rosmait, Russell L.

1992-01-01

The cost of designing, producing, and operating typical aerospace flight hardware is necessarily more expensive than most other human endeavors. Because of the more stringent environment of space, hardware designed to operate there will probably always be more expensive than similar hardware which is designed for less taxing environments. It is the thesis of this study that there are very significant improvements that can be made in the cost of aerospace flight hardware.

14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-cargo expenses 2 269 269 269 Belly offset 3 952 153 1,105 1,153 Nonscheduled 4 141 46 187 205 Transport... expenses 2 282 282 282 Belly offset 3 869 152 1,021 1,065 Nonscheduled 4 193 53 246 256 Transport related 5... Nonscheduled 4 220 35 225 266 Transport related 5 427 111 538 554 Passenger operating expense 10,112 1,348 11...

24 CFR 92.205 - Eligible activities: General.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., reconstruction, or rehabilitation of non-luxury housing with suitable amenities, including real property..., relocation expenses of any displaced persons, families, businesses, or organizations; to provide tenant-based... planning costs; and to provide for the payment of operating expenses of community housing development...

24 CFR 92.205 - Eligible activities: General.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., reconstruction, or rehabilitation of non-luxury housing with suitable amenities, including real property..., relocation expenses of any displaced persons, families, businesses, or organizations; to provide tenant-based... planning costs; and to provide for the payment of operating expenses of community housing development...

7 CFR 762.121 - Loan purposes.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., processing or marketing purposes; (iii) Payment of annual farm operating expenses, examples of which include feed, seed, fertilizer, pesticides, farm supplies, repairs and improvements which are to be expensed... or OL purposes. (v) Purchase of cooperative stock for credit, production, processing or marketing...

47 CFR 36.375 - Published directory listing.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Published directory listing. 36.375 Section 36... Customer Operations Expenses § 36.375 Published directory listing. (a) This classification includes expenses for preparing or purchasing, compiling and disseminating directory listings. (b) Published...

Hospital economics of primary total knee arthroplasty at a teaching hospital.

PubMed

Healy, William L; Rana, Adam J; Iorio, Richard

2011-01-01

The hospital cost of total knee arthroplasty (TKA) in the United States is a major growing expense for the Centers for Medicare & Medicaid Services (CMS). Many hospitals are unable to deliver TKA with profitable or breakeven economics under the current Diagnosis-Related Group (DRG) hospital reimbursement system. The purposes of the current study were to (1) determine revenue, expenses, and profitability (loss) for TKA for all patients and for different payors; (2) define changes in utilization and unit costs associated with this operation; and (3) describe TKA cost control strategies to provide insight for hospitals to improve their economic results for TKA. From 1991 to 2009, Lahey Clinic converted a $2172 loss per case on primary TKA in 1991 to a $2986 profit per case in 2008. The improved economics was associated with decreasing revenue in inflation-adjusted dollars and implementation of hospital cost control programs that reduced hospital expenses for TKA. Reduction of hospital length of stay and reduction of knee implant costs were the major drivers of hospital expense reduction. During the last 25 years, our economic experience with TKA is concerning. Hospital revenues have lagged behind inflation, hospital expenses have been reduced, and our institution is earning a profit. However, the margin for TKA is decreasing and Managed Medicare patients do not generate a profit. The erosion of hospital revenue for TKA will become a critical issue if it leads to economic losses for hospitals or reduced access to TKA. Level III, Economic and Decision Analyses. See Guidelines for Authors for a complete description of levels of evidence.

Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

PubMed

Sistrom, Christopher Lee; McKay, Niccie L

2005-06-01

This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

13 CFR 108.520 - Management Expenses of a NMVC Company.

Code of Federal Regulations, 2011 CFR

2011-01-01

... capital company. Cash Management by a NMVC Company ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Management Expenses of a NMVC... VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company Management and Compensation...

The Use of Human Factors Simulation to Conserve Operations Expense

NASA Technical Reports Server (NTRS)

Hamilton, George S.; Dischinger, H. Charles, Jr.; Wu, Hsin-I.

1999-01-01

In preparation for on-orbit operations, NASA performs experiments aboard a KC-135 which performs parabolic maneuvers, resulting in short periods of microgravity. While considerably less expensive than space operations, the use of this aircraft is costly. Simulation of tasks to be performed during the flight can allow the participants to optimize hardware configuration and crew interaction prior to flight. This presentation will demonstrate the utility of such simulation. The experiment simulated is the fluid dynamics of epoxy components which may be used in a patch kit in the event of meteoroid damage to the International Space Station. Improved configuration and operational efficiencies were reflected in early and increased data collection.

Minimum nurse staffing legislation and the financial performance of California hospitals.

PubMed

Reiter, Kristin L; Harless, David W; Pink, George H; Mark, Barbara A

2012-06-01

To estimate the effect of minimum nurse staffing ratios on California acute care hospitals' financial performance. Secondary data from Medicare cost reports, the American Hospital Association's (AHA) Annual Survey, and the California Office of Statewide Health Planning and Development (OSHPD) are combined from 2000 to 2006 for 203 hospitals in California and 407 hospitals in 12 comparison states. The study employs a difference-in-difference analytical approach. Hospitals are grouped into quartiles based on pre-regulation nurse staffing levels in adult medical-surgical and pediatric units (quartile 1=lowest staffing). Differences in operating margin, operating expenses per day, and inpatient operating expenses per discharge for California hospitals within a staffing quartile during the period of regulation are compared to differences at hospitals in comparison states during the same period. Hospital data from Medicare cost reports are merged with nurse staffing measures obtained from AHA and from OSPHD. Relative to hospitals in comparison states, operating margins declined significantly for California hospitals in quartiles 2 and 3. Operating expenses increased significantly in quartiles 1, 2, and 3. Implementation of minimum nurse staffing legislation in California put substantial financial pressure on some hospitals. © Health Research and Educational Trust.

Technology assessment for the anesthesiologist.

PubMed

Abenstein, J P

2006-12-01

The expense associated with modern heath care in the United States is very high, in excess of 15% of the GDP, continues to grow and has become a significant public policy issue. New technologies, defined as all drugs, devices, procedures, and organizational systems, are major contributors to rising health care costs. The use of health technology assessment tools can assist those in leadership positions in making rational decisions as to which new technologies to adopt. The classical approach is to use data from prospective, randomized, clinical trials that compare the outcomes of those treated with the new technology and the accepted therapy. Using this information and detailed economic data, the cost-effectiveness ratio can be determined. The accepted metrics are either dollars per life year saved or dollars per quality-adjusted life year saved. If the new medical intervention costs less than $50,000 to 80,000 dollars per life year saved, it is considered to be cost-effective and worthy of adoption. This kind of analysis is complex and expensive. In addition, the required information is not always available, limiting the applicability of this approach. Finally, the economic analysis often includes down-stream expense and benefit not relevant from a medical center perspective. Another approach is to focus the analysis to what impacts the medical center. This includes determining whether the technology has received the necessary approvals and has been shown to be effective, to improve health outcomes, to be at least as effective as standard therapy, and to be achievable outside the investigative setting. A fiscal analysis also must be done to determine what will it cost to acquire and operate the technology, what are the anticipated patient volumes and payer mix, and what will be the down-stream consequences to the medical center. If the process concludes that the technology works, makes a positive difference to patient care, and is fiscally and operationally acceptable, it should be purchased. After the technology has been installed and has been used, a postimplementation review should be done. This review should go over the same attributes that led to the decision to purchase. It should be determined whether the expected patient volumes, outcomes, income, and expenses were seen. If not, the technology assessment process should be refined to make better decisions in the future. Finally, if the results are at a substantial negative variance from what was anticipated, abandoning the technology should be considered. Anesthesiology either directly controls or indirectly influences a significant portion of medical technology in every medical center. Therefore, the processes that have been discussed in this article should be used by the department of anesthesiology to assure optimal patient care and the fiscal stability of the organization.

Accelerometer method and apparatus for integral display and control functions

NASA Astrophysics Data System (ADS)

Bozeman, Richard J., Jr.

1992-06-01

Vibration analysis has been used for years to provide a determination of the proper functioning of different types of machinery, including rotating machinery and rocket engines. A determination of a malfunction, if detected at a relatively early stage in its development, will allow changes in operating mode or a sequenced shutdown of the machinery prior to a total failure. Such preventative measures result in less extensive and/or less expensive repairs, and can also prevent a sometimes catastrophic failure of equipment. Standard vibration analyzers are generally rather complex, expensive, and of limited portability. They also usually result in displays and controls being located remotely from the machinery being monitored. Consequently, a need exists for improvements in accelerometer electronic display and control functions which are more suitable for operation directly on machines and which are not so expensive and complex. The invention includes methods and apparatus for detecting mechanical vibrations and outputting a signal in response thereto. The apparatus includes an accelerometer package having integral display and control functions. The accelerometer package is suitable for mounting upon the machinery to be monitored. Display circuitry provides signals to a bar graph display which may be used to monitor machine condition over a period of time. Control switches may be set which correspond to elements in the bar graph to provide an alert if vibration signals increase over the selected trip point. The circuitry is shock mounted within the accelerometer housing. The method provides for outputting a broadband analog accelerometer signal, integrating this signal to produce a velocity signal, integrating and calibrating the velocity signal before application to a display driver, and selecting a trip point at which a digitally compatible output signal is generated. The benefits of a vibration recording and monitoring system with controls and displays readily mountable on the machinery being monitored and having capabilities described will be appreciated by those working in the art.

Accelerometer method and apparatus for integral display and control functions

NASA Technical Reports Server (NTRS)

Bozeman, Richard J., Jr. (Inventor)

1992-01-01

Vibration analysis has been used for years to provide a determination of the proper functioning of different types of machinery, including rotating machinery and rocket engines. A determination of a malfunction, if detected at a relatively early stage in its development, will allow changes in operating mode or a sequenced shutdown of the machinery prior to a total failure. Such preventative measures result in less extensive and/or less expensive repairs, and can also prevent a sometimes catastrophic failure of equipment. Standard vibration analyzers are generally rather complex, expensive, and of limited portability. They also usually result in displays and controls being located remotely from the machinery being monitored. Consequently, a need exists for improvements in accelerometer electronic display and control functions which are more suitable for operation directly on machines and which are not so expensive and complex. The invention includes methods and apparatus for detecting mechanical vibrations and outputting a signal in response thereto. The apparatus includes an accelerometer package having integral display and control functions. The accelerometer package is suitable for mounting upon the machinery to be monitored. Display circuitry provides signals to a bar graph display which may be used to monitor machine condition over a period of time. Control switches may be set which correspond to elements in the bar graph to provide an alert if vibration signals increase over the selected trip point. The circuitry is shock mounted within the accelerometer housing. The method provides for outputting a broadband analog accelerometer signal, integrating this signal to produce a velocity signal, integrating and calibrating the velocity signal before application to a display driver, and selecting a trip point at which a digitally compatible output signal is generated. The benefits of a vibration recording and monitoring system with controls and displays readily mountable on the machinery being monitored and having capabilities described will be appreciated by those working in the art.

Jennifer N. Markham | NREL

Science.gov Websites

-economic analysis Algae cultivation and separation Biomass conversion to fuels and higher values products economic modeling Discounted cash flow rate of return (DCFROR) Capital expenses Operating expense Education ;Techno-Economic Analysis for Upgrading Normal-Butanol to Jet and Hydrocarbon Fuel," presented at

Cost analysis of objective resident cataract surgery assessments.

PubMed

Nandigam, Kiran; Soh, Jonathan; Gensheimer, William G; Ghazi, Ahmed; Khalifa, Yousuf M

2015-05-01

To compare 8 ophthalmology resident surgical training tools to determine which is most cost effective. University of Rochester Medical Center, Rochester, New York, USA. Retrospective evaluation of technology. A cost-analysis model was created to compile all relevant costs in running each tool in a medium-sized ophthalmology program. Quantitative cost estimates were obtained based on cost of tools, cost of time in evaluations, and supply and maintenance costs. For wet laboratory simulation, Eyesi was the least expensive cataract surgery simulation method; however, it is only capable of evaluating simulated cataract surgery rehearsal and requires supplementation with other evaluative methods for operating room performance and for noncataract wet lab training and evaluation. The most expensive training tool was the Eye Surgical Skills Assessment Test (ESSAT). The 2 most affordable methods for resident evaluation in operating room performance were the Objective Assessment of Skills in Intraocular Surgery (OASIS) and Global Rating Assessment of Skills in Intraocular Surgery (GRASIS). Cost-based analysis of ophthalmology resident surgical training tools are needed so residency programs can implement tools that are valid, reliable, objective, and cost effective. There is no perfect training system at this time. Copyright © 2015 ASCRS and ESCRS. Published by Elsevier Inc. All rights reserved.

Medicaid program; deduction of incurred medical expenses (spenddown)--HCFA. Final rule with comment period.

PubMed

1994-01-12

This final rule with comment period permits States flexibility to revise the process by which incurred medical expenses are considered to reduce an individual's or family's income to become Medicaid eligible. This process is commonly referred to as "spenddown." Only States which cover the medically needy, and States which use more restrictive criteria to determine eligibility of the aged, blind, and disabled, than the criteria used to determine eligibility for Supplemental Security Income (SSI) benefits (section 1902(f) States) have a spenddown. These revisions permit States to: Consider as incurred medical expenses projected institutional expenses at the Medicaid reimbursement rate, and deduct those projected expenses from income in determining eligibility; combine the retroactive and prospective medically needy budget periods; either include or exclude medical expenses incurred earlier than the third month before the month of application (States must, however, deduct current payments on old bills not previously deducted in any budget period); and deduct incurred medical expenses from income in the order in which the services were provided, in the order each bill is submitted to the agency, by type of service. All States with medically needy programs using the criteria of the SS program may implement any of the provisions. States using more restrict criteria than the SSI program under section 1902(f) of the Social Security Act may implement all of these provisions except for the option to exclude medical expenses incurred earlier than the third month before the month of application.

Household catastrophic medical expenses in eastern China: determinants and policy implications

PubMed Central

2013-01-01

Background Much of research on household catastrophic medical expenses in China has focused on less developed areas and little is known about this problem in more developed areas. This study aimed to analyse the incidence and determinants of catastrophic medical expenses in eastern China. Methods Data were obtained from a health care utilization and expense survey of 11,577 households conducted in eastern China in 2008. The incidence of household catastrophic medical expenses was calculated using the method introduced by the World Health Organization. A multi-level logistic regression model was used to identify the determinants. Results The incidence of household catastrophic medical expenses in eastern China ranged from 9.24% to 24.79%. Incidence of household catastrophic medical expenses was lower if the head of household had a higher level of education, labor insurance coverage, while the incidence was higher if they lived in rural areas, had a family member with chronic diseases, had a child younger than 5 years old, had a person at home who was at least 65 years old, and had a household member who was hospitalized. Moreover, the impact of the economic level on catastrophic medical expenses was non-linear. The poorest group had a lower incidence than that of the second lowest income group and the group with the highest income had a higher incidence than that of the second highest income group. In addition, region was a significant determinant. Conclusions Reducing the incidence of household catastrophic medical expenses should be one of the priorities of health policy. It can be achieved by improving residents’ health status to reduce avoidable health services such as hospitalization. It is also important to design more targeted health insurance in order to increase financial support for such vulnerable groups as the poor, chronically ill, children, and senior populations. PMID:24308317

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

18 CFR 367.4030 - Account 403, Depreciation expense.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 403, Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY... equipment, tools, work equipment, power operated equipment and other general equipment may be charged to...

47 CFR 69.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... part. (e) Big Three Expenses are the combined expense groups comprising: Plant Specific Operations... company or group of affiliated telephone companies with fewer than 300,000 access lines and less than $150... balance) to the association Common Line pool in 1988. (w) Level II Receivers. A telephone company or group...

18 CFR 367.4 - Numbering system.

Code of Federal Regulations, 2010 CFR

2010-04-01

... expenses. (8) 800-894, Gas operating expenses. (9) 900-949, Customer accounts, customer service and... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF... be considered as parts of the titles. Each service company, however, may adopt for its own purposes a...

18 CFR 367.9010 - Account 901, Supervision.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., Supervision. 367.9010 Section 367.9010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9010 Account 901, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9110 - Account 911, Supervision.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Supervision. 367.9110 Section 367.9110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9110 Account 911, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9110 - Account 911, Supervision.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., Supervision. 367.9110 Section 367.9110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9110 Account 911, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9010 - Account 901, Supervision.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., Supervision. 367.9010 Section 367.9010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9010 Account 901, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9010 - Account 901, Supervision.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., Supervision. 367.9010 Section 367.9010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9010 Account 901, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9070 - Account 907, Supervision.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., Supervision. 367.9070 Section 367.9070 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9070 Account 907, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9110 - Account 911, Supervision.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., Supervision. 367.9110 Section 367.9110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9110 Account 911, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9110 - Account 911, Supervision.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., Supervision. 367.9110 Section 367.9110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9110 Account 911, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9070 - Account 907, Supervision.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., Supervision. 367.9070 Section 367.9070 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9070 Account 907, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9070 - Account 907, Supervision.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., Supervision. 367.9070 Section 367.9070 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9070 Account 907, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9010 - Account 901, Supervision.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., Supervision. 367.9010 Section 367.9010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9010 Account 901, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9110 - Account 911, Supervision.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., Supervision. 367.9110 Section 367.9110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9110 Account 911, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

18 CFR 367.9070 - Account 907, Supervision.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., Supervision. 367.9070 Section 367.9070 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9070 Account 907, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

Inching toward an Operating Measure.

ERIC Educational Resources Information Center

Fischer, Mary; Gordon, Teresa P.

2002-01-01

Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the…

25 CFR 502.10 - Gaming operation.

Code of Federal Regulations, 2010 CFR

2010-04-01

....10 Gaming operation. Gaming operation means each economic entity that is licensed by a tribe, operates the games, receives the revenues, issues the prizes, and pays the expenses. A gaming operation may... 25 Indians 2 2010-04-01 2010-04-01 false Gaming operation. 502.10 Section 502.10 Indians NATIONAL...

Clinical laboratory as an economic model for business performance analysis

PubMed Central

Buljanović, Vikica; Patajac, Hrvoje; Petrovečki, Mladen

2011-01-01

Aim To perform SWOT (strengths, weaknesses, opportunities, and threats) analysis of a clinical laboratory as an economic model that may be used to improve business performance of laboratories by removing weaknesses, minimizing threats, and using external opportunities and internal strengths. Methods Impact of possible threats to and weaknesses of the Clinical Laboratory at Našice General County Hospital business performance and use of strengths and opportunities to improve operating profit were simulated using models created on the basis of SWOT analysis results. The operating profit as a measure of profitability of the clinical laboratory was defined as total revenue minus total expenses and presented using a profit and loss account. Changes in the input parameters in the profit and loss account for 2008 were determined using opportunities and potential threats, and economic sensitivity analysis was made by using changes in the key parameters. The profit and loss account and economic sensitivity analysis were tools for quantifying the impact of changes in the revenues and expenses on the business operations of clinical laboratory. Results Results of simulation models showed that operational profit of €470 723 in 2008 could be reduced to only €21 542 if all possible threats became a reality and current weaknesses remained the same. Also, operational gain could be increased to €535 804 if laboratory strengths and opportunities were utilized. If both the opportunities and threats became a reality, the operational profit would decrease by €384 465. Conclusion The operational profit of the clinical laboratory could be significantly reduced if all threats became a reality and the current weaknesses remained the same. The operational profit could be increased by utilizing strengths and opportunities as much as possible. This type of modeling may be used to monitor business operations of any clinical laboratory and improve its financial situation by implementing changes in the next fiscal period. PMID:21853546

Clinical laboratory as an economic model for business performance analysis.

PubMed

Buljanović, Vikica; Patajac, Hrvoje; Petrovecki, Mladen

2011-08-15

To perform SWOT (strengths, weaknesses, opportunities, and threats) analysis of a clinical laboratory as an economic model that may be used to improve business performance of laboratories by removing weaknesses, minimizing threats, and using external opportunities and internal strengths. Impact of possible threats to and weaknesses of the Clinical Laboratory at Našice General County Hospital business performance and use of strengths and opportunities to improve operating profit were simulated using models created on the basis of SWOT analysis results. The operating profit as a measure of profitability of the clinical laboratory was defined as total revenue minus total expenses and presented using a profit and loss account. Changes in the input parameters in the profit and loss account for 2008 were determined using opportunities and potential threats, and economic sensitivity analysis was made by using changes in the key parameters. The profit and loss account and economic sensitivity analysis were tools for quantifying the impact of changes in the revenues and expenses on the business operations of clinical laboratory. Results of simulation models showed that operational profit of €470 723 in 2008 could be reduced to only €21 542 if all possible threats became a reality and current weaknesses remained the same. Also, operational gain could be increased to €535 804 if laboratory strengths and opportunities were utilized. If both the opportunities and threats became a reality, the operational profit would decrease by €384 465. The operational profit of the clinical laboratory could be significantly reduced if all threats became a reality and the current weaknesses remained the same. The operational profit could be increased by utilizing strengths and opportunities as much as possible. This type of modeling may be used to monitor business operations of any clinical laboratory and improve its financial situation by implementing changes in the next fiscal period.

Resource allocation in academic health centers: creating common metrics.

PubMed

Joiner, Keith A; Castellanos, Nathan; Wartman, Steven A

2011-09-01

Optimizing resource allocation is essential for effective academic health center (AHC) management, yet guidelines and principles for doing so in the research and educational arenas remain limited. To address this issue, the authors analyzed responses to the 2007-2008 Association of Academic Health Centers census using ratio analysis. The concept was to normalize data from an individual institution to that same institution, by creating a ratio of two separate values from the institution (e.g., total faculty FTEs/total FTEs). The ratios were then compared across institutions. Generally, this strategy minimizes the effect of institution size on the responses, size being the predominant limitation of using absolute values for developing meaningful metrics. In so doing, ratio analysis provides a range of responses that can be displayed in graphical form to determine the range and distribution of values. The data can then be readily scrutinized to determine where any given institution falls within the distribution. Staffing ratios and operating ratios from up to 54 institutions are reported. For ratios including faculty numbers in the numerator or denominator, the range of values is wide and minimally discriminatory, reflecting heterogeneity across institutions in faculty definitions. Values for financial ratios, in particular total payroll expense/total operating expense, are more tightly clustered, reflecting in part the use of units with a uniform definition (i.e., dollars), and emphasizing the utility of such ratios in decision guidelines. The authors describe how to apply these insights to develop metrics for resource allocation in the research and educational arenas.

Relative performance of for-profit psychiatric hospitals in investor-owned systems and nonprofit psychiatric hospitals.

PubMed

McCue, M J; Clement, J P

1993-01-01

The authors analyzed the differences in operational and financial performance between 42 matched pairs of for-profit psychiatric hospitals belonging to multifacility organizations and nonprofit psychiatric hospitals for the fiscal years ending in 1986 through 1990. The pairs of short-term hospitals were matched according to location, standard metropolitan statistical area, or wage index. Analyses were based on data on these hospitals from the Health Care Financing Administration. The groups of variables studied included the hospitals' operational performance and productivity, profitability and payer mix, revenue and expenses, and capital structure. Differences in the mean values of the variables for the for-profit hospitals and the nonprofit hospitals were analyzed by pairwise t tests. The for-profit organization hospitals had significantly higher net revenue, lower salary expenses, and higher profits than the nonprofit hospitals. Patients in the for-profit hospitals had longer stays, and these hospitals had fewer full-time employees per adjusted inpatient day and per adjusted discharge. The higher prices and operating margins of the for-profit hospitals belonging to investor-owned systems reflect the profit-maximizing goal of these facilities. The ability of for-profit organization hospitals to achieve economies of scale in expenses, however, was not evident except in the case of salary expenses.

49 CFR 1242.11 - Administration-bridges and buildings (account XX-19-03).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 9 2011-10-01 2011-10-01 false Administration-bridges and buildings (account XX... RAILROADS 1 Operating Expenses-Way and Structures § 1242.11 Administration—bridges and buildings (account XX-19-03). Separate common administration—bridges and buildings expenses between freight and passenger...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2012 CFR

2012-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2013 CFR

2013-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2011 CFR

2011-01-01

... the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007, as amended...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2014 CFR

2014-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

46 CFR 272.41 - Requirements for examination and allocation of M&R expenses.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Requirements for examination and allocation of M&R... AFFECTING SUBSIDIZED VESSELS AND OPERATORS REQUIREMENTS AND PROCEDURES FOR CONDUCTING CONDITION SURVEYS AND... Requirements for examination and allocation of M&R expenses. (a) Examination requirement. Pursuant to the...

Australian Vocational Education and Training Statistics: Financial Information 2007

ERIC Educational Resources Information Center

National Centre for Vocational Education Research (NCVER), 2008

2008-01-01

This publication details the financial operations of Australia's public vocational education and training (VET) system for 2007. The information presented covers revenues and expenses; assets, liabilities and equities; cash flows; and trends in total revenues and expenses. The scope of the financial data collection covers all transactions that…

18 CFR 367.9302 - Account 930.2, Miscellaneous general expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9302 Account 930.2...) Contributions for conventions and meetings of the industry. (3) Research, development, and demonstration...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2013 CFR

2013-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2014 CFR

2014-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2012 CFR

2012-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2011 CFR

2011-10-01

... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

13 CFR 108.520 - Management Expenses of a NMVC Company.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a NMVC Company. 108.520 Section 108.520 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company Management and Compensation...

49 CFR 1242.11 - Administration-bridges and buildings (account XX-19-03).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Administration-bridges and buildings (account XX... RAILROADS 1 Operating Expenses-Way and Structures § 1242.11 Administration—bridges and buildings (account XX-19-03). Separate common administration—bridges and buildings expenses between freight and passenger...

Electric plant cost and power production expenses 1989. [Glossary included

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1991-03-29

This publication presents electric utility statistics on power production expenses and construction costs of electric generating plants. Data presented here are intended to provide information to the electric utility industry, educational institutions, federal, state, and local governments, and the general public. This report primarily presents aggregate operation, maintenance, and fuel expense data about all power plants owned and operated by the major investor-owned electric utilities in the United States. The power production expenses for the major investor-owned electric utilities are summarized. Plant-specific data are presented for a selection of both investor-owned and publicly owned plants. Summary statistics for each plantmore » type (prime mover), as reported by the electric utilities, are presented in the separate chapters as follows: Hydroelectric Plants; Fossil-Fueled Steam-Electric Plants; Nuclear Steam-Electric Plants; and Gas Turbine and Small Scale Electric Plants. These chapters contain plant level data for 50 conventional hydroelectric plants and 22 pumped storage hydroelectric plants, 50 fossil-fueled steam-electric plants, 71 nuclear steam-electric plants, and 50 gas turbine electric plants. Among the operating characteristics of each plant are the capacity, capability, generation and demand on the plant. Physical characteristics comprise the number of units in the plant, the average number of employees, and other information relative to the plant's operation. The Glossary section will enable the reader to understand clearly the terms used in this report. 4 figs., 18 tabs.« less

7 CFR 1207.344 - Operating reserve.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.344 Operating reserve. The...

7 CFR 1207.344 - Operating reserve.

Code of Federal Regulations, 2014 CFR

2014-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.344 Operating reserve. The...

7 CFR 1207.344 - Operating reserve.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.344 Operating reserve. The...

7 CFR 1207.344 - Operating reserve.

Code of Federal Regulations, 2012 CFR

2012-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.344 Operating reserve. The...

7 CFR 1207.344 - Operating reserve.

Code of Federal Regulations, 2013 CFR

2013-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE POTATO RESEARCH AND PROMOTION PLAN Potato Research and Promotion Plan Expenses and Assessments § 1207.344 Operating reserve. The...

7 CFR 764.251 - Operating loan uses.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., quotas and bases, and cooperative stock for credit, production, processing or marketing purposes; (3) Farm operating expenses, including, but not limited to, feed, seed, fertilizer, pesticides, farm...

7 CFR 764.251 - Operating loan uses.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., quotas and bases, and cooperative stock for credit, production, processing or marketing purposes; (3) Farm operating expenses, including, but not limited to, feed, seed, fertilizer, pesticides, farm...

7 CFR 764.251 - Operating loan uses.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., quotas and bases, and cooperative stock for credit, production, processing or marketing purposes; (3) Farm operating expenses, including, but not limited to, feed, seed, fertilizer, pesticides, farm...

7 CFR 764.251 - Operating loan uses.

Code of Federal Regulations, 2011 CFR

2011-01-01

..., quotas and bases, and cooperative stock for credit, production, processing or marketing purposes; (3) Farm operating expenses, including, but not limited to, feed, seed, fertilizer, pesticides, farm...

7 CFR 764.251 - Operating loan uses.

Code of Federal Regulations, 2014 CFR

2014-01-01

..., quotas and bases, and cooperative stock for credit, production, processing or marketing purposes; (3) Farm operating expenses, including, but not limited to, feed, seed, fertilizer, pesticides, farm...

49 CFR 1242.67 - Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 49 Transportation 9 2012-10-01 2012-10-01 false Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches... SERVICE FOR RAILROADS 1 Operating Expenses-Transportation § 1242.67 Switch crews; controlling operations...

49 CFR 1242.67 - Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 9 2011-10-01 2011-10-01 false Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches... SERVICE FOR RAILROADS 1 Operating Expenses-Transportation § 1242.67 Switch crews; controlling operations...

49 CFR 1242.67 - Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 49 Transportation 9 2013-10-01 2013-10-01 false Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches... SERVICE FOR RAILROADS 1 Operating Expenses-Transportation § 1242.67 Switch crews; controlling operations...

49 CFR 1242.67 - Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power...

Code of Federal Regulations, 2014 CFR

2014-10-01

... 49 Transportation 9 2014-10-01 2014-10-01 false Switch crews; controlling operations; yard and terminal clerical; locomotive fuel; electric power purchased/produced for motive power; operating switches... SERVICE FOR RAILROADS 1 Operating Expenses-Transportation § 1242.67 Switch crews; controlling operations...

Case studies from Oman for coiled tubing deployed completion techniques

DOE Office of Scientific and Technical Information (OSTI.GOV)

Taylor, R.W.; Conrad, B.

1996-09-01

Although the use of ultra-large coiled tubing to complete wells is relatively new, it is gaining widespread industry application. This paper will detail the equipment necessary to perform an operation of this type and will present information from several case studies in Oman in which an operator has successfully deployed completion equipment on 3-1/2-inch-OD coiled tubing. In addition to a discussion of the equipment required to perform the necessary operations, the trial parameters that were established by this operator will be given. The information presented has been selected to allow an initial evaluation to be made of coiled tubing completionsmore » in general and will help to determine whether this method can prove to be less expensive than traditional rig-based completions. The topics presented have been chosen to provide the reader with a thorough understanding of the techniques and preparation needed to execute a coiled tubing completion. The summary of experiences will conclude that this innovative completion technique can be a viable method for completing wells. Although long-term advantages regarding production and well maintenance cannot yet be determined, the operator`s experiences to date have confirmed his initial belief that use of coiled tubing in ultra-large continuous-pipe applications can be cost effective.« less

Minimum Nurse Staffing Legislation and the Financial Performance of California Hospitals

PubMed Central

Reiter, Kristin L; Harless, David W; Pink, George H; Mark, Barbara A

2012-01-01

Objective To estimate the effect of minimum nurse staffing ratios on California acute care hospitals’ financial performance. Data Sources/Study Setting Secondary data from Medicare cost reports, the American Hospital Association's (AHA) Annual Survey, and the California Office of Statewide Health Planning and Development (OSHPD) are combined from 2000 to 2006 for 203 hospitals in California and 407 hospitals in 12 comparison states. Study Design The study employs a difference-in-difference analytical approach. Hospitals are grouped into quartiles based on pre-regulation nurse staffing levels in adult medical-surgical and pediatric units (quartile 1 = lowest staffing). Differences in operating margin, operating expenses per day, and inpatient operating expenses per discharge for California hospitals within a staffing quartile during the period of regulation are compared to differences at hospitals in comparison states during the same period. Data Collection/Extraction Methods Hospital data from Medicare cost reports are merged with nurse staffing measures obtained from AHA and from OSPHD. Principal Findings Relative to hospitals in comparison states, operating margins declined significantly for California hospitals in quartiles 2 and 3. Operating expenses increased significantly in quartiles 1, 2, and 3. Conclusions Implementation of minimum nurse staffing legislation in California put substantial financial pressure on some hospitals. PMID:22150627

Can efficient supply management in the operating room save millions?

PubMed

Park, Kyung W; Dickerson, Cheryl

2009-04-01

Supply expenses occupy an ever-increasing portion of the expense budget in today's increasingly technologically complex operating rooms. Yet, little has been studied and published in the anesthesia literature. This review attempts to bring the topic of supply management to anesthesiologists, who play a significant role in operating room management. Little investigative work has been performed on supply management. Anecdotal reports suggest the benefits of a perpetual inventory system over a periodic inventory system. A perpetual inventory system uses utilization data to update inventory on hand continually and this information is linked to purchasing and restocking, whereas a periodic inventory system counts inventory at some regular intervals (such as annually) and uses average utilization to set par levels. On the basis of application of operational management concepts, ways of taking advantage of a perpetual inventory system to achieve savings in supply expenses are outlined. These include linking the operating room scheduling and supply order system, distributor-driven just-in-time delivery of case carts, continual updating of preference lists based on utilization patterns, increasing inventory turnovers, standardizing surgical practices, and vendor consignment of high unit-cost items such as implants. In addition, Lean principles of visual management and elimination of eight wastes may be applicable to supply management.

38 CFR 21.3105 - Travel expenses.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.3105...) VOCATIONAL REHABILITATION AND EDUCATION Survivors' and Dependents' Educational Assistance Under 38 U.S.C. Chapter 35 Counseling § 21.3105 Travel expenses. (a) General. VA shall determine and pay the necessary...

Financial impact of emergency department ultrasound.

PubMed

Soremekun, Olanrewaju A; Noble, Vicki E; Liteplo, Andrew S; Brown, David F M; Zane, Richard D

2009-07-01

There is limited information on the financial implications of an emergency department ultrasound (ED US) program. The authors sought to perform a fiscal analysis of an integrated ED US program. A retrospective review of billing data was performed for fiscal year (FY) 2007 for an urban academic ED with an ED US program. The ED had an annual census of 80,000 visits and 1,101 ED trauma activations. The ED is a core teaching site for a 4-year emergency medicine (EM) residency, has 35 faculty members, and has 24-hour availability of all radiology services including formal US. ED US is utilized as part of evaluation of all trauma activations and for ED procedures. As actual billing charges and reimbursement rates are institution-specific and proprietary information, relative value units (RVUs) and reimbursement based on the Centers for Medicare & Medicaid Services (CMS) 2007 fee schedule (adjusted for fixed diagnosis-related group [DRG] payments and bad debt) was used to determine revenue generated from ED US. To estimate potential volume, assumptions were made on improvement in documentation rate for diagnostic scans (current documentation rates based on billed volume versus diagnostic studies in diagnostic image database), with no improvements assumed for procedural ED US. Expenses consist of three components-capital costs, training costs, and ongoing operational costs-and were determined by institutional experience. Training costs were considered sunken expenses by this institution and were thus not included in the original return on investment (ROI) calculation, although for this article a second ROI calculation was done with training cost estimates included. For the purposes of analysis, certain key assumptions were made. We utilized a collection rate of 45% and hospitalization rates (used to adjust for fixed DRG payments) of 33% for all diagnostic scans, 100% for vascular access, and 10% for needle placement. An optimal documentation rate of 95% was used to estimate potential revenue. In FY 2007, 486 limited echo exams of abdomen (current procedural terminology [CPT] 76705) and 480 limited echo cardiac exams were performed (CPT 93308) while there were 78 exams for US-guided vascular access (CPT 76937) and 36 US-guided needle placements when performing paracentesis, thoracentesis, or location of abscess for drainage (CPT 76492). Applying the 2007 CMS fee schedule and above assumptions, the revenue generated was 578 RVUs and $35,541 ($12,934 in professional physician fees and $22,607 in facility fees). Assuming optimal documentation rates for diagnostic ED US scans, ED US could have generated 1,487 RVUs and $94,593 ($33,953 in professional physician fees and $60,640 in facility fees). Program expenses include an initial capital expense (estimated at $120,000 for two US machines) and ongoing operational costs ($68,640 per year to cover image quality assurance review, continuing education, and program maintenance). Based on current revenue, there would be an annual operating loss, and thus an ROI cannot be calculated. However, if potential revenue is achieved, the annual operating income will be $22,846 per year with an ROI of 4.9 years to break even with initial investment. Determining an ROI is a required procedure for any business plan for establishing an ED US program. Our analysis demonstrates that an ED US program that captures charges for trauma and procedural US and achieves the potential billing volume breaks even in less than 5 years, at which point it would generate a positive margin.

49 CFR 24.305 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2010 CFR

2010-10-01

... displacement and for which an expense would be incurred in such move and, the business vacates or relocates from its displacement site; (2) The business cannot be relocated without a substantial loss of its...) The business is not operated at a displacement dwelling solely for the purpose of renting such...

49 CFR 24.305 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2011 CFR

2011-10-01

... displacement and for which an expense would be incurred in such move and, the business vacates or relocates from its displacement site; (2) The business cannot be relocated without a substantial loss of its...) The business is not operated at a displacement dwelling solely for the purpose of renting such...

49 CFR 24.305 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2013 CFR

2013-10-01

... displacement and for which an expense would be incurred in such move and, the business vacates or relocates from its displacement site; (2) The business cannot be relocated without a substantial loss of its...) The business is not operated at a displacement dwelling solely for the purpose of renting such...

49 CFR 24.305 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2014 CFR

2014-10-01

... displacement and for which an expense would be incurred in such move and, the business vacates or relocates from its displacement site; (2) The business cannot be relocated without a substantial loss of its...) The business is not operated at a displacement dwelling solely for the purpose of renting such...

49 CFR 24.305 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2012 CFR

2012-10-01

... displacement and for which an expense would be incurred in such move and, the business vacates or relocates from its displacement site; (2) The business cannot be relocated without a substantial loss of its...) The business is not operated at a displacement dwelling solely for the purpose of renting such...

12 CFR 1510.3 - How does the Funding Corporation pay administrative expenses?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false How does the Funding Corporation pay administrative expenses? 1510.3 Section 1510.3 Banks and Banking DEPARTMENT OF THE TREASURY RESOLUTION FUNDING CORPORATION RESOLUTION FUNDING CORPORATION OPERATIONS § 1510.3 How does the Funding Corporation pay...

25 CFR 700.171 - Fixed payment for moving expenses-nonresidential moves.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a substantial loss of its existing patronage. (2) The business is not part of a commercial... expenses of a displaced business or farm operation that meets applicable requirements under this section is... requirements under this section is entitled to a payment of $2,500. (b) Business. A business qualifies for...

HMO penetration: has it hurt public hospitals?

PubMed

Clement, J P; Grazier, K L

2001-01-01

The purpose of this study is to determine the extent to which health maintenance organization (HMO) penetration within the public hospitals' market area affects the financial performance and viability of these institutions, relative to private hospitals. Hospital- and market-specific measures are examined in a fully interacted model of over 2,300 hospitals in 321 metropolitan statistical areas (MSAs) in 1995. Although hospitals located in markets with higher HMO penetration have lower financial performance as reflected in revenues, expenses and operating margin, public hospitals are not more disadvantaged than other hospitals by managed care.

Lithium Battery Transient Response as a Diagnostic Tool

NASA Astrophysics Data System (ADS)

Denisov, E.; Nigmatullin, R.; Evdokimov, Y.; Timergalina, G.

2018-05-01

Lithium batteries are currently used as the main energy storage for electronic devices. Progress in the field of portable electronic devices is significantly determined by the improvement of their weight/dimensional characteristics and specific capacity. In addition to the high reliability required of lithium batteries, in some critical applications proper diagnostics are required. Corresponding techniques allow prediction and prevention of operation interruption and avoidance of expensive battery replacement, and also provide additional benefits. Many effective diagnostic methods have been suggested; however, most of them require expensive experimental equipment, as well as interruption or strong perturbation of the operating mode. In the framework of this investigation, a simple diagnostic method based on analysis of transient processes is proposed. The transient response is considered as a reaction to an applied load variation that typically corresponds to normal operating conditions for most real applications. The transient response contains the same information as the impedance characteristic for the system operating in linear mode. Taking into account the large number of publications describing the impedance response associated with diagnostic methods, it can be assumed that the transient response contains a sufficient amount of information for creation of effective diagnostic systems. The proposed experimental installation is based on a controlled load, providing current variation, measuring equipment, and data processing electronics. It is proposed to use the second exponent parameters U 2 and β to estimate the state of charge for secondary lithium batteries. The proposed method improves the accuracy and reliability of a set of quantitative parameters associated with electrochemical energy sources.

Application Of A Potentiometric Electronic Tongue For The Determination Of Free SO2 And Other Analytical Parameters In White Wines From New Zealand

NASA Astrophysics Data System (ADS)

Mednova, Olga; Kirsanov, Dmitry; Rudnitskaya, Alisa; Kilmartin, Paul; Legin, Andrey

2009-05-01

The present study deals with a potentiometric electronic tongue (ET) multisensor system applied for the simultaneous determination of several chemical parameters for white wines produced in New Zealand. Methods in use for wine quality control are often expensive and require considerable time and skilled operation. The ET approach usually offers a simple and fast measurement protocol and allows automation for on-line analysis under industrial conditions. The ET device developed in this research is capable of quantifying the free and total SO2 content, total acids and some polyphenolic compounds in white wines with acceptable analytical errors.

38 CFR 21.5103 - Travel expenses.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Travel expenses. 21.5103...) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under 38 U.S.C. Chapter 32 Counseling § 21.5103 Travel expenses. (a) General. VA shall determine and pay the necessary...

Strategies for success among OPOs: a study of three organ procurement organizations.

PubMed

Shafer, T J; Kappel, D F; Heinrichs, D F

1997-03-01

Productivity among organ procurement organizations varies widely in the US, and the pressure to determine critical success factors increases as the organ pool shrinks and managed care expands. This study compared three successful organ procurement organizations, identified commonalities among them in cost of doing business, and examined direct and indirect expenses, staffing, specialized requestor programs, and professional and public education programs. The three organ procurement organizations were chosen because of their performance in terms of donors per million population, complexity, and size. The following key indicators were compared and analyzed: annual operating budget, size and composition of staff, funds and resources invested in professional education versus public education, tissue recovery operations, results of minority initiatives, and employee compensation programs.

42 CFR 435.831 - Income eligibility.

Code of Federal Regulations, 2011 CFR

2011-10-01

... be deducted in determining eligibility, under § 435.121, of the categorically needy. (c) Eligibility..., copayments, or deductibles imposed under § 447.51 or § 447.53 of this subchapter; (2) Expenses incurred by... of bills. Subject to the provisions of paragraph (g), in determining incurred medical expenses to be...

42 CFR 435.831 - Income eligibility.

Code of Federal Regulations, 2010 CFR

2010-10-01

... be deducted in determining eligibility, under § 435.121, of the categorically needy. (c) Eligibility..., copayments, or deductibles imposed under § 447.51 or § 447.53 of this subchapter; (2) Expenses incurred by... of bills. Subject to the provisions of paragraph (g), in determining incurred medical expenses to be...

42 CFR 435.831 - Income eligibility.

Code of Federal Regulations, 2013 CFR

2013-10-01

... be deducted in determining eligibility, under § 435.121, of the categorically needy. (c) Eligibility..., copayments, or deductibles imposed under § 447.51 or § 447.53 of this subchapter; (2) Expenses incurred by... of bills. Subject to the provisions of paragraph (g), in determining incurred medical expenses to be...

42 CFR 435.831 - Income eligibility.

Code of Federal Regulations, 2014 CFR

2014-10-01

... be deducted in determining eligibility, under § 435.121, of the categorically needy. (c) Eligibility..., copayments, or deductibles imposed under § 447.51 or § 447.53 of this subchapter; (2) Expenses incurred by... of bills. Subject to the provisions of paragraph (g), in determining incurred medical expenses to be...

42 CFR 435.831 - Income eligibility.

Code of Federal Regulations, 2012 CFR

2012-10-01

... be deducted in determining eligibility, under § 435.121, of the categorically needy. (c) Eligibility..., copayments, or deductibles imposed under § 447.51 or § 447.53 of this subchapter; (2) Expenses incurred by... of bills. Subject to the provisions of paragraph (g), in determining incurred medical expenses to be...

Reimbursement and costs of pediatric ambulatory diabetes care by using the resource-based relative value scale: is multidisciplinary care financially viable?

PubMed

Melzer, Sanford M; Richards, Gail E; Covington, Maxine L

2004-09-01

The ambulatory care for children with diabetes mellitus (DM) within an endocrinology specialty practice typically includes services provided by a multidisciplinary team. The resource-based relative value scale (RBRVS) is increasingly used to determine payments for ambulatory services in pediatrics. It is not known to what extent resource-based practice expenses and physician work values as allocated through the RBRVS for physician and non-physician practice expenses cover the actual costs of multidisciplinary ambulatory care for children with DM. A pediatric endocrinology and diabetes clinic staffed by faculty physicians and hospital support staff in a children's hospital. Data from a faculty practice plan billing records and income and expense reports during the period from 1 July 2000 to 30 June 2001 were used to determine endocrinologist physician ambulatory productivity, revenue collection, and direct expenses (salary, benefits, billing, and professional liability (PLI)). Using the RBRVS, ambulatory care revenue was allocated between physician, PLI, and practice expenses. Applying the activity-based costing (ABC) method, activity logs were used to determine non-physician and facility practice expenses associated with endocrine (ENDO) or diabetes visits. Of the 4735 ambulatory endocrinology visits, 1420 (30%) were for DM care. Physicians generated $866,582 in gross charges. Cash collections of 52% of gross charges provided revenue of $96 per visit. Using the actual Current Procedural Terminology (CPT)-4 codes reported for these services and the RBRVS system, the revenue associated with the 13,007 total relative value units (TRVUs) produced was allocated, with 58% going to cover physician work expenses and 42% to cover non-physician practice salary, facility, and PLI costs. Allocated revenue of $40.60 per visit covered 16 and 31% of non-physician and facility practice expenses per DM and general ENDO visit, respectively. RBRVS payments ($35/RVU) covered 46% of all expenses ($76.74/RVU), including 132% of physician expenses for the time worked in the clinic ($27/RVU), and only 23% of actual incurred practice expenses ($152/TRVU). Clinical revenues in a pediatric endocrinology practice, allocated by using the RBRVS system, do cover physician expenses for the time spent working in a hospital ENDO and DM clinic, but do not closely approximate non-physician and facility practice expenses while delivering multidisciplinary care to children with DM. Using payment based on the RBRVS system, and without additional payments to compensate for increased practice expenses incurred in the delivery of multidisciplinary care, this care model may not be financially viable.

41 CFR 302-5.14 - What transportation expenses will my agency pay?

Code of Federal Regulations, 2011 CFR

2011-07-01

... authorize you to travel by the transportation mode(s) (e.g., airline, train, or privately owned automobile... mode(s) (e.g., common carrier or POV) that it determines to be advantageous to the Government. Your... SUBSISTENCE AND TRANSPORTATION EXPENSES 5-ALLOWANCE FOR HOUSEHUNTING TRIP EXPENSES Employee's Allowance For...

14 CFR Appendix to Part 331 - Application Form for Reimbursement Under Section 185 of Public Law 109-115

Code of Federal Regulations, 2010 CFR

2010-01-01

... for the use of management, for the periods 1999 through 2005, that show your actual financial results... expenses, or special expenses (as described in the section captioned “What information must operators or... above information and all attached documents as true and accurate under penalty of law, and acknowledge...

49 CFR 1242.05 - Operating expense account number notation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52-XX-XX, 53-XX-XX...

49 CFR 1242.20 - Highway grade crossings (accounts XX-17-22 and XX-18-22).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Highway grade crossings (accounts XX-17-22 and XX... RAILROADS 1 Operating Expenses-Way and Structures § 1242.20 Highway grade crossings (accounts XX-17-22 and XX-18-22). Separate running and switching common expenses according to distribution of the running...

18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9350 Account 935, Maintenance of structures and equipment. This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§ 367.3900 through...

39 CFR 3.7 - Information furnished to Board-program review.

Code of Federal Regulations, 2010 CFR

2010-07-01

... visibility or the operating budget (including increases in expense amounts) or the capital investment budget...; (2) Five-year plans, annual operating and investment plans, and significant departures from estimates...

7 CFR 1767.27 - Operation and maintenance expenses.

Code of Federal Regulations, 2012 CFR

2012-01-01

... turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other... prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries... in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other...

7 CFR 1767.27 - Operation and maintenance expenses.

Code of Federal Regulations, 2011 CFR

2011-01-01

... turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other... prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries... in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other...

7 CFR 1767.27 - Operation and maintenance expenses.

Code of Federal Regulations, 2010 CFR

2010-01-01

... turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other... prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries... in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other...

7 CFR 1767.27 - Operation and maintenance expenses.

Code of Federal Regulations, 2013 CFR

2013-01-01

... turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other... prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries... in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other...

7 CFR 1767.27 - Operation and maintenance expenses.

Code of Federal Regulations, 2014 CFR

2014-01-01

... turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other... prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries... in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other...

7 CFR 1210.344 - Operating reserve.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Operating reserve. 1210.344 Section 1210.344 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... PROMOTION PLAN Watermelon Research and Promotion Plan Expenses and Assessments § 1210.344 Operating reserve...

7 CFR 762.121 - Loan purposes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... associated with reorganizing a farm to improve its profitability; (ii) Purchase of livestock, including... purposes: (i) Payment of annual operating expenses, family subsistence, and purchase of feeder animals; (ii... circumstances can carry-over operating debts from a previous operating cycle be refinanced); (iii) Purchase of...

A budget model to determine the financial health of nursing education programs in academic institutions.

PubMed

Donnelly, Gloria

2005-01-01

In the allocation of resources in academic settings, hierarchies of tradition and status often supersede documented need. Nursing programs sometimes have difficulty in getting what they need to maintain quality programs and to grow. The budget is the crucial tool in documenting nursing program needs and its contributions to the entire academic enterprise. Most nursing programs administrators see only an operating expense budget that may grow or shrink by a rubric that may not fit the reality of the situation. A budget is a quantitative expression of how well a unit is managed. Educational administrators should be paying as much attention to analyzing financial outcomes as they do curricular outcomes. This article describes the development of a model for tracking revenue and expense and a simple rubric for analyzing the relationship between the two. It also discusses how to use financial data to improve the fiscal performance of nursing units and to leverage support during times of growth.

A comparison of the costs of laparoscopic myomectomy and open myomectomy at a teaching hospital in southern Taiwan.

PubMed

Chang, Chi-Chang

2013-06-01

To compare the costs of traditional open myomectomy (OM) with laparoscopic myomectomy (LM). A retrospective review was conducted of the medical records of 155 women who underwent traditional open myomectomy (OM) or laparoscopic myomectomy (LM) in a teaching hospital in Taiwan. The total medical service expense and the patient out-of-pocket expense were significantly higher for women who received LM than for women who received OM. However, the operative time and blood loss during surgery were significantly less in women who received LM than in women who received OM. The overall expense is higher for LM than for OM; however, the laparoscopic approach has numerous advantages for patients, including shorter operative time, less blood loss, and a more rapid recovery time. No difference existed in the rate of complications or in the recurrence of disease for the two procedures. Copyright © 2013. Published by Elsevier B.V.

A market, operation, and mission assessment of large rural for-profit hospitals with positive cash flow.

PubMed

McCue, Michael J

2007-01-01

National benchmark data for 2002 indicate that large rural for-profit hospitals have a median cash flow margin of 19.5% compared to 9.2% for their nonprofit counterparts. This study aims to gain insight regarding the driving factors behind the high cash flow performance of large rural for-profit hospitals. Using 3 annual periods of Centers for Medicare and Medicaid cost report data with the last fiscal year ending between September 30, 2002, and August 30, 2003, the study found a cash flow margin of 21.5% for the large rural for-profit hospitals. All these facilities were owned by hospital management companies. To assess their underlying market, operational, and mission factors, these hospitals were compared to a similar comparison group of large rural nonprofit hospitals that are system owned and have positive cash flows. Using logistic regression analysis, the study found lower operating expense per adjusted discharge and salary expense as a percentage of total operating expense among large rural for-profit, system-owned hospitals with positive cash flows relative to nonprofits with similar traits. Overall, the findings of this study reflect how these for-profit hospitals, which are owned by hospital management companies, focus on controlling their labor costs as well as operating costs per discharge in order to achieve a greater positive cash flow position.

47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which have...

41 CFR 302-11.404 - What controls must we establish for paying allowances for expenses incurred in connection with...

Code of Federal Regulations, 2010 CFR

2010-07-01

... residence transactions expenses on the employee's travel authorization; (b) Determine who will review... beyond the 2-year limitation for completing sales and purchase or lease termination transactions, under... support his/her payment of the expenses claimed, which must include as a minimum; (1) The sales agreement...

75 FR 56564 - Prohibited Transaction Exemptions and Grant of Individual Exemptions Involving: 2010-26, PNC...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-16

... all of its operational expenses; and (g) The Plan does not pay any fees or other expenses in... Applicant), D-11456; and 2010-27, The Finishing Trades Institute of the Mid-Atlantic Region (the Plan), L..., effective December 31, 1978, section 102 of Reorganization Plan No. 4 of 1978, 5 U.S.C. App. 1 (1996...

49 CFR 1242.17 - Signals and interlockers (accounts XX-17-19 and XX-18-19).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Signals and interlockers (accounts XX-17-19 and XX... RAILROADS 1 Operating Expenses-Way and Structures § 1242.17 Signals and interlockers (accounts XX-17-19 and XX-18-19). Separate common expenses on the basis of the total train-hours in running service, and/or...

26 CFR 1.612-4 - Charges to capital and to expense in case of oil and gas wells.

Code of Federal Regulations, 2014 CFR

2014-04-01

... expense. This option applies to all expenditures made by an operator for wages, fuel, repairs, hauling... applies are, all amounts paid for labor, fuel, repairs, hauling, and supplies, or any of them, which are... themselves do not have a salvage value. For the purpose of this option, labor, fuel, repairs, hauling...

26 CFR 1.612-4 - Charges to capital and to expense in case of oil and gas wells.

Code of Federal Regulations, 2012 CFR

2012-04-01

... expense. This option applies to all expenditures made by an operator for wages, fuel, repairs, hauling... applies are, all amounts paid for labor, fuel, repairs, hauling, and supplies, or any of them, which are... themselves do not have a salvage value. For the purpose of this option, labor, fuel, repairs, hauling...

26 CFR 1.612-4 - Charges to capital and to expense in case of oil and gas wells.

Code of Federal Regulations, 2013 CFR

2013-04-01

... expense. This option applies to all expenditures made by an operator for wages, fuel, repairs, hauling... applies are, all amounts paid for labor, fuel, repairs, hauling, and supplies, or any of them, which are... themselves do not have a salvage value. For the purpose of this option, labor, fuel, repairs, hauling...

14 CFR 24 - Profit and Loss Elements

Code of Federal Regulations, 2012 CFR

2012-01-01

... aircraft operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall... total operating expenses from the total operating revenues. (g) “Nonoperating Income and Expense” shall... a hotel or motel would be reported under this category. This category shall also include the total...

Why do airlines want and use thrust reversers? A compilation of airline industry responses to a survey regarding the use of thrust reversers on commercial transport airplanes

NASA Technical Reports Server (NTRS)

Yetter, Jeffrey A.

1995-01-01

Although thrust reversers are used for only a fraction of the airplane operating time, their impact on nacelle design, weight, airplane cruise performance, and overall airplane operating and maintenance expenses is significant. Why then do the airlines want and use thrust reversers? In an effort to understand the airlines need for thrust reversers, a survey of the airline industry was made to determine why and under what situations thrust reversers are currently used or thought to be needed. The survey was intended to help establish the cost/benefits trades for the use of thrust reversers and airline opinion regarding alternative deceleration devices. A compilation and summary of the responses given to the survey questionnaire is presented.

ATTDES: An Expert System for Satellite Attitude Determination and Control. 2

NASA Technical Reports Server (NTRS)

Mackison, Donald L.; Gifford, Kevin

1996-01-01

The design, analysis, and flight operations of satellite attitude determintion and attitude control systems require extensive mathematical formulations, optimization studies, and computer simulation. This is best done by an analyst with extensive education and experience. The development of programs such as ATTDES permit the use of advanced techniques by those with less experience. Typical tasks include the mission analysis to select stabilization and damping schemes, attitude determination sensors and algorithms, and control system designs to meet program requirements. ATTDES is a system that includes all of these activities, including high fidelity orbit environment models that can be used for preliminary analysis, parameter selection, stabilization schemes, the development of estimators covariance analyses, and optimization, and can support ongoing orbit activities. The modification of existing simulations to model new configurations for these purposes can be an expensive, time consuming activity that becomes a pacing item in the development and operation of such new systems. The use of an integrated tool such as ATTDES significantly reduces the effort and time required for these tasks.

Launch and Landing Effects Ground Operations (LLEGO) Model

NASA Technical Reports Server (NTRS)

2008-01-01

LLEGO is a model for understanding recurring launch and landing operations costs at Kennedy Space Center for human space flight. Launch and landing operations are often referred to as ground processing, or ground operations. Currently, this function is specific to the ground operations for the Space Shuttle Space Transportation System within the Space Shuttle Program. The Constellation system to follow the Space Shuttle consists of the crewed Orion spacecraft atop an Ares I launch vehicle and the uncrewed Ares V cargo launch vehicle. The Constellation flight and ground systems build upon many elements of the existing Shuttle flight and ground hardware, as well as upon existing organizations and processes. In turn, the LLEGO model builds upon past ground operations research, modeling, data, and experience in estimating for future programs. Rather than to simply provide estimates, the LLEGO model s main purpose is to improve expenses by relating complex relationships among functions (ground operations contractor, subcontractors, civil service technical, center management, operations, etc.) to tangible drivers. Drivers include flight system complexity and reliability, as well as operations and supply chain management processes and technology. Together these factors define the operability and potential improvements for any future system, from the most direct to the least direct expenses.

Intercity passenger rail : financial performance of Amtrak's routes

DOT National Transportation Integrated Search

1998-05-14

Since it began operations in 1971, the National Railroad Passenger Corporation : (Amtrak) has never been profitable and has received about $21 billion in federal : subsidies for operating and capital expenses. In December 1994, at the : direction of ...

7 CFR 1212.54 - Operating reserve.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... RESEARCH, PROMOTION, CONSUMER EDUCATION AND INDUSTRY INFORMATION ORDER Honey Packers and Importers Research, Promotion, Consumer Education, and Industry Information Order Expenses and Assessments § 1212.54 Operating...

Intercity passenger rail : prospects for Amtrak's financial viability

DOT National Transportation Integrated Search

1998-06-01

Since it began operations in 1971, the National Railroad Passenger Corporation (AmtraK0 has never been profitable and has received about $21 billion in federal subsidies for operating and capital expenses. Amtrak currently provides intercity passenge...

ELOPTA: a novel microcontroller-based operant device.

PubMed

Hoffman, Adam M; Song, Jianjian; Tuttle, Elaina M

2007-11-01

Operant devices have been used for many years in animal behavior research, yet such devices a regenerally highly specialized and quite expensive. Although commercial models are somewhat adaptable and resilient, they are also extremely expensive and are controlled by difficult to learn proprietary software. As an alternative to commercial devices, we have designed and produced a fully functional, programmable operant device, using a PICmicro microcontroller (Microchip Technology, Inc.). The electronic operant testing apparatus (ELOPTA) is designed to deliver food when a study animal, in this case a bird, successfully depresses the correct sequence of illuminated keys. The device logs each keypress and can detect and log whenever a test animal i spositioned at the device. Data can be easily transferred to a computer and imported into any statistical analysis software. At about 3% the cost of a commercial device, ELOPTA will advance behavioral sciences, including behavioral ecology, animal learning and cognition, and ethology.

A Performance Analysis of Long-term Acute-Care Hospitals Owned by Large, Multistate Investor-Owned Companies.

PubMed

Nayar, Preethy; Liu, Xinliang; McCue, Michael J

2016-01-01

This study provides a descriptive assessment of the operating performance of for-profit long-term acute-care hospitals owned by multistate, investor-owned companies (large FP LTCHs) compared with FP LTCHs owned by smaller FP companies (small FP LTCHs) and nonprofit LTCHs (NP LTCHs). The study used the Centers for Medicare & Medicaid Services cost report data for 290 LTCHs from 2010 through 2012 to compare the financial performance of large and small FP LTCHs and NP LTCHs. The study found that the median operating profit margin for large FP LTCHs was 8.06%, which was twice as high as that of the small FP LTCHs and NP LTCHs (4.78% and 2.80%, respectively). Larger size, serving a greater proportion of private pay and more complex patients and incurring lower operating expenses, including salary expenses, may account for the higher operating margin of the large FP LTCHs.

7 CFR 4280.108 - Project eligibility.

Code of Federal Regulations, 2010 CFR

2010-01-01

... operation and maintenance. A third-party under contract to the owner may be used to control revenues and expenses and manage the operation and/or maintenance of the project. (f) Sites must be controlled by the... guarantees. (g) Satisfactory sources of revenue in an amount sufficient to provide for the operation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

18 CFR 346.2 - Material in support of initial rates or change in rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... This statement must summarize the total cost of service for a carrier (operating and maintenance... in paragraphs (c) (2) through (7) of this section. (2) Statement B—operation and maintenance expense. This statement must set forth the operation, maintenance, administration and general, and depreciation...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

49 CFR 1242.58 - Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts...

Code of Federal Regulations, 2010 CFR

2010-10-01

... drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61). 1242.58 Section 1242.58... Operating signals and interlockers, operating drawbridges, highway crossing protection (accounts XX-51-59, XX-51-60 and XX-51-61). Separate common expenses on the basis of total train hours (including train...

38 CFR 14.637 - Payment of the expenses of agents and attorneys in proceedings before Agencies of Original...

Code of Federal Regulations, 2010 CFR

2010-07-01

...; Rules of Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.637 Payment of the expenses... particular claim, the cost of copies of medical records or other documents obtained from an outside source... obtaining or operating office equipment or a legal library, salaries of the representative and his or her...

49 CFR 1242.29 - Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Fringe benefits (accounts 12-17-00, 12-18-00, and... RAILROADS 1 Operating Expenses-Way and Structures § 1242.29 Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00). Separate common expenses in the running subactivity in the same proportion as the...

SUNY Health Science Center at Syracuse: Controls over Some Hospital Expenses Could Be Improved. Report 92-S-50.

ERIC Educational Resources Information Center

Walsh, John T.; And Others

An audit was done of the Health Science Center, a teaching hospital in the State University of New York (SUNY) system at Syracuse. The audit addressed whether Syracuse has effective controls over selected payroll, equipment and inventory expenses. Syracuse reported an operating loss for 1990 of over $21 million dollars. The audit found that…

Robotic and endoscopic transaxillary thyroidectomies may be cost prohibitive when compared to standard cervical thyroidectomy: a cost analysis.

PubMed

Cabot, Jennifer C; Lee, Cho Rok; Brunaud, Laurent; Kleiman, David A; Chung, Woong Youn; Fahey, Thomas J; Zarnegar, Rasa

2012-12-01

This study presents a cost analysis of the standard cervical, gasless transaxillary endoscopic, and gasless transaxillary robotic thyroidectomy approaches based on medical costs in the United States. A retrospective review of 140 patients who underwent standard cervical, transaxillary endoscopic, or transaxillary robotic thyroidectomy at 2 tertiary centers was conducted. The cost model included operating room charges, anesthesia fee, consumables cost, equipment depreciation, and maintenance cost. Sensitivity analyses assessed individual cost variables. The mean operative times for the standard cervical, transaxillary endoscopic, and transaxillary robotic approaches were 121 ± 18.9, 185 ± 26.0, and 166 ± 29.4 minutes, respectively. The total cost for the standard cervical, transaxillary endoscopic, and transaxillary robotic approaches were $9,028 ± $891, $12,505 ± $1,222, and $13,670 ± $1,384, respectively. Transaxillary approaches were significantly more expensive than the standard cervical technique (standard cervical/transaxillary endoscopic, P < .0001; standard cervical/transaxillary robotic, P < .0001; and transaxillary endoscopic/transaxillary robotic, P = .001). The transaxillary and standard cervical techniques became equivalent in cost when transaxillary endoscopic operative time decreased to 111 minutes and transaxillary robotic operative time decreased to 68 minutes. Increasing the case load did not resolve the cost difference. Transaxillary endoscopic and transaxillary robotic thyroidectomies are significantly more expensive than the standard cervical approach. Decreasing operative times reduces this cost difference. The greater expense may be prohibitive in countries with a flat reimbursement schedule. Copyright © 2012 Mosby, Inc. All rights reserved.

Sensitivity of chemistry-transport model simulations to the duration of chemical and transport operators: a case study with GEOS-Chem v10-01

NASA Astrophysics Data System (ADS)

Philip, Sajeev; Martin, Randall V.; Keller, Christoph A.

2016-05-01

Chemistry-transport models involve considerable computational expense. Fine temporal resolution offers accuracy at the expense of computation time. Assessment is needed of the sensitivity of simulation accuracy to the duration of chemical and transport operators. We conduct a series of simulations with the GEOS-Chem chemistry-transport model at different temporal and spatial resolutions to examine the sensitivity of simulated atmospheric composition to operator duration. Subsequently, we compare the species simulated with operator durations from 10 to 60 min as typically used by global chemistry-transport models, and identify the operator durations that optimize both computational expense and simulation accuracy. We find that longer continuous transport operator duration increases concentrations of emitted species such as nitrogen oxides and carbon monoxide since a more homogeneous distribution reduces loss through chemical reactions and dry deposition. The increased concentrations of ozone precursors increase ozone production with longer transport operator duration. Longer chemical operator duration decreases sulfate and ammonium but increases nitrate due to feedbacks with in-cloud sulfur dioxide oxidation and aerosol thermodynamics. The simulation duration decreases by up to a factor of 5 from fine (5 min) to coarse (60 min) operator duration. We assess the change in simulation accuracy with resolution by comparing the root mean square difference in ground-level concentrations of nitrogen oxides, secondary inorganic aerosols, ozone and carbon monoxide with a finer temporal or spatial resolution taken as "truth". Relative simulation error for these species increases by more than a factor of 5 from the shortest (5 min) to longest (60 min) operator duration. Chemical operator duration twice that of the transport operator duration offers more simulation accuracy per unit computation. However, the relative simulation error from coarser spatial resolution generally exceeds that from longer operator duration; e.g., degrading from 2° × 2.5° to 4° × 5° increases error by an order of magnitude. We recommend prioritizing fine spatial resolution before considering different operator durations in offline chemistry-transport models. We encourage chemistry-transport model users to specify in publications the durations of operators due to their effects on simulation accuracy.

Operating Room Delays: Meaningful Use in Electronic Health Record.

PubMed

Van Winkle, Rachelle A; Champagne, Mary T; Gilman-Mays, Meri; Aucoin, Julia

2016-06-01

Perioperative areas are the most costly to operate and account for more than 40% of expenses. The high costs prompted one organization to analyze surgical delays through a retrospective review of their new electronic health record. Electronic health records have made it easier to access and aggregate clinical data; 2123 operating room cases were analyzed. Implementing a new electronic health record system is complex; inaccurate data and poor implementation can introduce new problems. Validating the electronic health record development processes determines the ease of use and the user interface, specifically related to user compliance with the intent of the electronic health record development. The revalidation process after implementation determines if the intent of the design was fulfilled and data can be meaningfully used. In this organization, the data fields completed through automation provided quantifiable, meaningful data. However, data fields completed by staff that required subjective decision making resulted in incomplete data nearly 24% of the time. The ease of use was further complicated by 490 permutations (combinations of delay types and reasons) that were built into the electronic health record. Operating room delay themes emerged notwithstanding the significant complexity of the electronic health record build; however, improved accuracy could improve meaningful data collection and a more accurate root cause analysis of operating room delays. Accurate and meaningful use of data affords a more reliable approach in quality, safety, and cost-effective initiatives.

49 CFR 1242.54 - Other and casualties and insurance (accounts XX-27-99 and 50-27-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Other and casualties and insurance (accounts XX-27... RAILROADS 1 Operating Expenses-Equipment § 1242.54 Other and casualties and insurance (accounts XX-27-99 and... administration (account XX-27-01). Operating Expenses—Transportation train operations ...

49 CFR 1242.79 - Communication systems operations (account XX-55-77).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...

Overhead and operations: cutting where it counts.

PubMed

Shorr, Jay A

2014-01-01

To remain a profitable entity, whether a retail operation, manufacturing plant, or a medical practice, the common denominator is the same: where can you cut your costs, increase your revenue, and maintain additional profitability? Learning where to cut your operational expenses is as important to your business's profit-ability as bringing in additional dollars.

Differences Between S/X and VLBI2010 Operation

NASA Technical Reports Server (NTRS)

Hase, Hayo; Himwich, Ed; Neidhardt, Alexander

2010-01-01

The intended VLBI2010 operation has some significant differences to the current S/X operation. The presentation focuses on the problem of extending the operation of a global VLBI network to continuous operation within the frame of the same given amount of human resources. Remote control operation is a suitable solution to minimize operational expenses. The implementation of remote control operation requires more site specific information. A concept of a distributed-centralized remote control of the operation and its implications is presented.

Preparing your organization's training program for ICD-10.

PubMed

Carolan, Katie; Reitzel, David

2011-10-01

Training for ICD-10 is going to be expensive, though predictions of how expensive vary widely. Healthcare finance executives should create a flexible, multiyear capital and operating budget to prepare for ICD-10 conversion and the training and support that will be required. Healthcare organizations also should assess staff knowledge in the critical ICD-10 areas and begin training now to be ready for go-live by early 2013.

[Costs of operation of an urban reinforced community health post (Senegal)].

PubMed

Guèye, Dramé B; Gueye, A S; Wone, I; Sall, F L; Tal, Dia A

2007-01-01

In Senegal, the public funding in community health post is low. Resources are mainly obtained from the sale of services. The aim of this study is to analyse the operating cost of a community health post and to propose a relevant tariffing that would assure sustainable activities. We used the method of complete costs. It comes out from our study that the total cost is 20 870 920F. Wages represent 70% of total expenses, operating costs represent 27% and 4% are investment. The public funding represents a value of 12 257 325F (60% of the total) in which 88% correspond to expenses induced by civil servant wages. The health committee participates for 33% and the other participants (7%). At the end of our study, a sustainable and social tariffing, was proposed.

7 CFR 3560.303 - Housing project budgets.

Code of Federal Regulations, 2014 CFR

2014-01-01

... history, current circumstances, and market conditions. (3) Borrowers must document that the operating expenses included in the budget accurately reflect reasonable and necessary costs to operate the housing... personnel costs of permanent and part-time staff assigned directly to the project site. This includes...

Cost Analysis of an Office-based Surgical Suite

PubMed Central

LaBove, Gabrielle

2016-01-01

Introduction: Operating costs are a significant part of delivering surgical care. Having a system to analyze these costs is imperative for decision making and efficiency. We present an analysis of surgical supply, labor and administrative costs, and remuneration of procedures as a means for a practice to analyze their cost effectiveness; this affects the quality of care based on the ability to provide services. The costs of surgical care cannot be estimated blindly as reconstructive and cosmetic procedures have different percentages of overhead. Methods: A detailed financial analysis of office-based surgical suite costs for surgical procedures was determined based on company contract prices and average use of supplies. The average time spent on scheduling, prepping, and doing the surgery was factored using employee rates. Results: The most expensive, minor procedure supplies are suture needles. The 4 most common procedures from the most expensive to the least are abdominoplasty, breast augmentation, facelift, and lipectomy. Conclusions: Reconstructive procedures require a greater portion of collection to cover costs. Without the adjustment of both patient and insurance remuneration in the practice, the ability to provide quality care will be increasingly difficult. PMID:27536482

Role of Pumped Storage Hydro Resources in Electricity Markets and System Operation: Preprint

DOE Office of Scientific and Technical Information (OSTI.GOV)

Ela, E.; Kirby, B.; Botterud, A.

2013-05-01

The most common form of utility- sized energy storage system is the pumped storage hydro system. Originally, these types of storage systems were economically viable simply because they displace more expensive generating units. However, over time, as those expensive units became more efficient and costs declined, pumped hydro storage units no longer have the operational edge. As a result, in the current electricity market environment, pumped storage hydro plants are struggling. To offset this phenomenon, certain market modifications should be addressed. This paper will introduce some of the challenges faced by pumped storage hydro plants in today's markets and purposemore » some solutions to those problems.« less

Utilization and cost of log production from animal loging operations

Treesearch

Suraj P. Shrestha; Bobby L. Lanford; Robert B. Rummer; Mark Dubois

2006-01-01

Forest harvesting with animals is a labor-intensive operation. It is expensive to use machines on smaller woodlots, which require frequent moves if mechanically logged. So, small logging systems using animals may be more cost effective. In this study, work sampling was used for five animal logging operations in Alabama to measure productive and non-productive time...

76 FR 31279 - Regulatory Guidance: Applicability of the Federal Motor Carrier Safety Regulations to Operators...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-31

... expenses to run the farming operations. The tenant agrees to use the land for agricultural purposes only, and to farm the land in accordance with proper farming practices. The parties will share in the decision making and management of the farming operations to the extent set out in the lease. The landlord...

49 CFR 1242.33 - Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50...

Code of Federal Regulations, 2010 CFR

2010-10-01

... (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50-18-00, and 50-19-00). 1242.33 Section 1242.33....33 Other expenses and casualties and insurance (accounts XX-17-99, XX-18-99, XX-19-99, 50-17-00, 50... separation of administrative—other (account XX-19-06). Operating Expenses—Equipment locomotives ...

A case for change: disruption in academic medicine.

PubMed

Kahn, Marc J; Maurer, Ralph; Wartman, Steven A; Sachs, Benjamin P

2014-09-01

Disruptive technologies allow less expensive and more efficient processes to eventually dominate a market sector. The academic health center's tripartite mission of education, clinical care, and research is threatened by decreasing revenues and increasing expenses and is, as a result, ripe for disruption. The authors describe current disruptive technologies that threaten traditional operations at academic health centers and provide a prescription not only to survive, but also to prosper, in the face of disruptive forces.

An Evaluation of the Navy Resale System’s Operating and Financial Statements.

DTIC Science & Technology

1984-03-01

Property and equipment 100 Company management 200 Accounting and management information 300 Credit and accounts receivable 400 Sales promotion 500 Services...For example it would be difficult to establish a productivity measurement for the Property and Equipment, the Company Management ,and the Sales ... Promotion expense centers, since it would be difficult to define a transaction in relation to these expense centers. However, it is easy to define trans

48 CFR 970.2201-1-2 - Policies.

Code of Federal Regulations, 2010 CFR

2010-10-01

... REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Application of Labor Policies 970.2201-1-2 Policies. (a... expenses under management and operating contracts as a part of its responsibility for assuring judicious...-management relations that are essential to the proper development of the energy program. The following...

The State of Sensor Technology and Air Quality Monitoring

EPA Science Inventory

Produces data of known value and highly reliableStationary- cannot be easily relocatedInstruments are often large and require a building to support their operationExpensive to purchase and operate (typically > $20K each)Requires frequent visits by highly trained staff to check on...

36 CFR 1120.2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... FOIA request. Such copies can take the form of paper copy, microform, audio-visual materials, or... research. (n) Non-Commercial Scientific Institution refers to an institution that is not operated on a...

36 CFR 1120.2 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... FOIA request. Such copies can take the form of paper copy, microform, audio-visual materials, or... research. (n) Non-Commercial Scientific Institution refers to an institution that is not operated on a...

47 CFR 32.7240 - Operating other taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... of the cost of the items to which the taxes relate. (g) Taxes on rented telecommunications plant... shall be charged by the lessee to the appropriate Plant Specific Operations Expense account. [51 FR...

41 CFR 300-3.1 - What do the following terms mean?

Code of Federal Regulations, 2014 CFR

2014-07-01

... to the operation of the aircraft (e.g., as pilots, co-pilots, flight engineers, navigators) or duties assisting in operation of the aircraft (e.g., as flight directors, crew chiefs, electronics technicians... official travel, including travel planning, authorization, reservations, ticketing, expense reimbursement...

41 CFR 300-3.1 - What do the following terms mean?

Code of Federal Regulations, 2012 CFR

2012-07-01

... to the operation of the aircraft (e.g., as pilots, co-pilots, flight engineers, navigators) or duties assisting in operation of the aircraft (e.g., as flight directors, crew chiefs, electronics technicians... official travel, including travel planning, authorization, reservations, ticketing, expense reimbursement...

41 CFR 300-3.1 - What do the following terms mean?

Code of Federal Regulations, 2013 CFR

2013-07-01

... to the operation of the aircraft (e.g., as pilots, co-pilots, flight engineers, navigators) or duties assisting in operation of the aircraft (e.g., as flight directors, crew chiefs, electronics technicians... official travel, including travel planning, authorization, reservations, ticketing, expense reimbursement...

19 CFR 147.14 - Articles not to be immediately entered and delivered to a fair.

Code of Federal Regulations, 2010 CFR

2010-04-01

... fair operator should request the port director, in writing, to cause such articles to be placed in a bonded warehouse under a “general order permit” at the risk and expense of the fair operator. If no...

Bimodal Nuclear Thermal Rocket Sizing and Trade Matrix for Lunar, Near Earth Asteroid and Mars Missions

NASA Astrophysics Data System (ADS)

McCurdy, David R.; Krivanek, Thomas M.; Roche, Joseph M.; Zinolabedini, Reza

2006-01-01

The concept of a human rated transport vehicle for various near earth missions is evaluated using a liquid hydrogen fueled Bimodal Nuclear Thermal Propulsion (BNTP) approach. In an effort to determine the preliminary sizing and optimal propulsion system configuration, as well as the key operating design points, an initial investigation into the main system level parameters was conducted. This assessment considered not only the performance variables but also the more subjective reliability, operability, and maintainability attributes. The SIZER preliminary sizing tool was used to facilitate rapid modeling of the trade studies, which included tank materials, propulsive versus an aero-capture trajectory, use of artificial gravity, reactor chamber operating pressure and temperature, fuel element scaling, engine thrust rating, engine thrust augmentation by adding oxygen to the flow in the nozzle for supersonic combustion, and the baseline turbopump configuration to address mission redundancy and safety requirements. A high level system perspective was maintained to avoid focusing solely on individual component optimization at the expense of system level performance, operability, and development cost.

Chemical usage in production agriculture: do crop insurance and off-farm work play a part?

PubMed

Chang, Hung-Hao; Mishra, Ashok K

2012-08-30

In recent years a growing body of literature in the agricultural policy arena has examined the association between crop insurance and off-farm employment. However, little is known about the extent to which these two activities may be related to environmental quality, in particular their impacts on fertilizer/chemical use of the farm. To fill this gap, this paper examines the effect of crop insurance and off-farm work on fertilizer/chemical expenses within the farm household framework. Quantile regression results from a national representative farm-level data show that off-farm work by the farm operator tends to decrease fertilizer/chemical expenses, and the effect is more pronounced at the higher percentiles of the distribution of fertilizer/chemical expense. In contrast, a positive effect of crop insurance on fertilizer/chemical expenses is evident, and the effect is robust across the entire distribution. Copyright © 2012 Elsevier Ltd. All rights reserved.

Evaluation of the effectiveness of two support surfaces following myocutaneous flap surgery.

PubMed

Economides, N G; Skoutakis, V A; Carter, C A; Smith, V H

1995-01-01

Recurrence of pressure ulcers is a serious problem following myocutaneous flap surgery and can lead to prolonged and expensive hospitalization. One of the most important aspects of patient care after surgery is the monitoring of reduced pressure in the area of the flap. Usually reducing pressure requires an expensive high-tech support surface. The purpose of this study was to evaluate the effectiveness of a less expensive support surface. There were 12 patients involved in a clinical trial that lasted 14 days and compared the effectiveness of the ROHO dry-floatation mattress to that of the Clinitron bed. Findings indicated that post-operative patients were effectively treated on either support surface.

Economic analysis of linking operating room scheduling and hospital material management information systems for just-in-time inventory control.

PubMed

Epstein, R H; Dexter, F

2000-08-01

Operating room (OR) scheduling information systems can decrease perioperative labor costs. Material management information systems can decrease perioperative inventory costs. We used computer simulation to investigate whether using the OR schedule to trigger purchasing of perioperative supplies is likely to further decrease perioperative inventory costs, as compared with using sophisticated, stand-alone material management inventory control. Although we designed the simulations to favor financially linking the information systems, we found that this strategy would be expected to decrease inventory costs substantively only for items of high price ($1000 each) and volume (>1000 used each year). Because expensive items typically have different models and sizes, each of which is used by a hospital less often than this, for almost all items there will be no benefit to making daily adjustments to the order volume based on booked cases. We conclude that, in a hospital with a sophisticated material management information system, OR managers will probably achieve greater cost reductions from focusing on negotiating less expensive purchase prices for items than on trying to link the OR information system with the hospital's material management information system to achieve just-in-time inventory control. In a hospital with a sophisticated material management information system, operating room managers will probably achieve greater cost reductions from focusing on negotiating less expensive purchase prices for items than on trying to link the operating room information system with the hospital's material management information system to achieve just-in-time inventory control.

Hard permanent magnet development trends and their application to A.C. machines

NASA Technical Reports Server (NTRS)

Mildrum, H. F.

1981-01-01

The physical and magnetic properties of Mn-Al-C, Fe-Cr-Co, and RE-TM (rare earth-transition metal intermetallics) in polymer and soft metal bonded or sintered form are considered for ac circuit machine usage. The manufacturing processes for the magnetic materials are reviewed, and the mechanical and electrical properties of the magnetic materials are compared, with consideration given to the reference Alnico magnet. The Mn-Al-C magnets have the same magnetic properties and costs as Alnico units, operate well at low temperatures, but have poor high temperature performance. Fe-Cr-Co magnets also have comparable cost to Alnico magnets, and operate at high or low temperature, but are brittle, expensive, and contain Co. RE-Co magnets possess a high energy density, operate well in a wide temperature range, and are expensive. Recommendation for exploring the rare-earth alternatives are offered.

Syn-Fuel reciprocating charge pump improvement program. Quarterly technical project report, April-June 1984

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1984-01-01

Major accomplishments during the second quarter of 1984 were completion of the Diaphragm Separation Seal clear liquid testing, and initiation of Phase III Field Testing. Diaphragm operational testing was conducted on a clear water test loop. The test goals were to ensure; mechanical reliability of the Diaphragm Seal, safe operation with simulated component failure, and proper operation of the Diaphragm Buffer Volume Control System. This latter system is essential in controlling the phasing of the diaphragm with its driving plunger. These tests were completed successfully. All operational problems were solved. However, it must be emphasized that the Diaphragm Seal wouldmore » be damaged by allowing the pump to operate in a cavitating condition for an extended period of time. A change in the Field Test phase of the program was made regarding choice of field test site. There is no operating Syn-Fuel pilot plant capable of inexpensively producing the slurry stream required for the reciprocating pump testing. The Field Tests will now be conducted by first testing the prototype pump and separation seals in an ambient temperature sand water slurry. This will determine resistence to abrasive wear and determine any operation problems at pressure over a lengthy period of time. After successful conclusion of these tests the pump and seals will be operated with a high temperature oil, but without solids, to identify any problems associated with thermal gradients, thermal shock and differential growth. After successful completion of the high temperature clean oil tests the pump will be deemed ready for in-line installation at a designated Syn-Fuel pilot plant. The above approach avoids the expense and complications of a separate hot slurry test loop. It also reduces risk of operational problems while in-line at the pilot plant. 5 figs.« less

46 CFR 272.42 - Audit requirements and procedures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...

36 CFR § 1120.2 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... FOIA request. Such copies can take the form of paper copy, microform, audio-visual materials, or... research. (n) Non-Commercial Scientific Institution refers to an institution that is not operated on a...

42 CFR 413.153 - Interest expense.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 false Interest expense. 413.153 Section 413.153 Public... PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Capital-Related Costs § 413.153 Interest...

42 CFR 413.153 - Interest expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 2 2011-10-01 2011-10-01 false Interest expense. 413.153 Section 413.153 Public... PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Capital-Related Costs § 413.153 Interest...

42 CFR 413.153 - Interest expense.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 2 2014-10-01 2014-10-01 false Interest expense. 413.153 Section 413.153 Public... PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Capital-Related Costs § 413.153 Interest...

42 CFR 413.153 - Interest expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Interest expense. 413.153 Section 413.153 Public... PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Capital-Related Costs § 413.153 Interest...

42 CFR 413.153 - Interest expense.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Interest expense. 413.153 Section 413.153 Public... PRINCIPLES OF REASONABLE COST REIMBURSEMENT; PAYMENT FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED NURSING FACILITIES Capital-Related Costs § 413.153 Interest...

47 CFR 32.6533 - Testing expense.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Testing expense. 32.6533 Section 32.6533 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... (test desk or other testing system) to determine the condition of plant on either a routine basis or...

47 CFR 27.5 - Frequencies.

Code of Federal Regulations, 2013 CFR

2013-10-01

... the expenses of the migration. Suitability of spectrum will be determined on a case-by-base basis; at... be moved. The initiating party will be responsible for all costs connected with the migration... equipment, administrative costs, legal and engineering expenses necessary to prepare and file the migration...

20 CFR 404.1517 - Consultative examination at our expense.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Consultative examination at our expense. 404.1517 Section 404.1517 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determining Disability and Blindness Evidence § 404.1517 Consultative...

47 CFR 32.6533 - Testing expense.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Testing expense. 32.6533 Section 32.6533 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... (test desk or other testing system) to determine the condition of plant on either a routine basis or...

Revenue and Expenses of Ontario Universities, 1980-81. Volume III--Operating Fund Net Change in Appropriated Reserves and Unappropriated Funds.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto. Research Div.

The 1980-81 data for 43 provincially assisted universities and affiliated institutions in Ontario regarding appropriated reserves and unappropriated funds arising from university operating accounts are presented. Opening and closing fund balances are shown for the beginning and end of the 1980-81 fiscal year, and operating fund activity during the…

Operation and cost of a small dehumidification dry kiln

Treesearch

Richard D. Bergman

2008-01-01

Obtaining small quantities of custom kiln-dried lumber can be an expensive process for an individual woodworker. Building and operating a small kiln capable of drying custom cuts of lumber (such as slabs, bowl blanks) gives woodworkers another option. Our approach was to build and operate a small dehumidification dry kiln. The four charges of lumber ranged from 600 to...

The cost effectiveness of laparoscopic versus open gastric bypass surgery.

PubMed

Paxton, James H; Matthews, Jeffrey B

2005-01-01

Over the last decade, laparoscopic gastric bypass (LGBP) has been proven to be a safe and well-tolerated approach to the Roux-en-Y gastric bypass, despite its increased cost when compared to the open approach (OGBP). This increased expense has led many to question whether LGBP is a cost effective alternative to OGBP. The aim of this study is to determine which approach is most cost effective, considering costs associated with the operation itself, perioperative complications, and income lost during convalescence. A PubMed search of the National Library of Medicine online journal database was conducted. Studies that met predetermined criteria for selection were included in the analyses of patient demographics, perioperative complications, length of hospital stay, excess weight loss, and time to recovery. Data on 6,425 OGBP and 5,867 LGBP patients were used to compare the outcomes associated with each approach. Significant differences were found in the perioperative complication profiles, time to recovery, and overall expense of the two approaches. OGBP was associated with an increased incidence of major perioperative complications, especially extraintestinal complications, and greater perioperative mortality. LGBP was associated with shorter hospital stays, increased incidence of intestinal complications, and a 2.25% incidence of conversion to OGBP. Patient demographics and percent excess weight loss (%EWL) at 3 years follow-up were found to be similar with both OGBP and LGBP. LGBP is a cost effective alternative to OGBP for surgical weight loss. Despite the increased cost of LGBP, patients suffer fewer expensive and lifethreatening perioperative complications.

FASB's ASU 2011-7 changes financial statement reporting requirements.

PubMed

Reinstein, Alan; Churyk, Natalie Tatiana

2012-02-01

FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

7 CFR 1216.54 - Operating reserve.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE PEANUT PROMOTION, RESEARCH, AND INFORMATION ORDER Peanut Promotion, Research, and Information Order Expenses and Assessments § 1216.54...

7 CFR 1216.54 - Operating reserve.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE PEANUT PROMOTION, RESEARCH, AND INFORMATION ORDER Peanut Promotion, Research, and Information Order Expenses and Assessments § 1216.54...

Developing Control System of Electrical Devices with Operational Expense Prediction

NASA Astrophysics Data System (ADS)

Sendari, Siti; Wahyu Herwanto, Heru; Rahmawati, Yuni; Mukti Putranto, Dendi; Fitri, Shofiana

2017-04-01

The purpose of this research is to develop a system that can monitor and record home electrical device’s electricity usage. This system has an ability to control electrical devices in distance and predict the operational expense. The system was developed using micro-controllers and WiFi modules connected to PC server. The communication between modules is arranged by server via WiFi. Beside of reading home electrical devices electricity usage, the unique point of the proposed-system is the ability of micro-controllers to send electricity data to server for recording the usage of electrical devices. The testing of this research was done by Black-box method to test the functionality of system. Testing system run well with 0% error.

Scheduling Software for Complex Scenarios

NASA Technical Reports Server (NTRS)

2006-01-01

Preparing a vehicle and its payload for a single launch is a complex process that involves thousands of operations. Because the equipment and facilities required to carry out these operations are extremely expensive and limited in number, optimal assignment and efficient use are critically important. Overlapping missions that compete for the same resources, ground rules, safety requirements, and the unique needs of processing vehicles and payloads destined for space impose numerous constraints that, when combined, require advanced scheduling. Traditional scheduling systems use simple algorithms and criteria when selecting activities and assigning resources and times to each activity. Schedules generated by these simple decision rules are, however, frequently far from optimal. To resolve mission-critical scheduling issues and predict possible problem areas, NASA historically relied upon expert human schedulers who used their judgment and experience to determine where things should happen, whether they will happen on time, and whether the requested resources are truly necessary.

14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

Code of Federal Regulations, 2010 CFR

2010-01-01

... for premium services and other similar charges. Revenue from airline employees, officers and directors... use of an aircraft at either published tariff or other contractual rates and the remuneration paid by... for flight facilities furnished or operated by the accounting air carrier where the remuneration paid...

47 CFR 36.221 - Other operating income and expenses-Account 7100.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 7100. 36.221 Section 36.221 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... to the interstate operations. (b) All other amounts are apportioned based on Telecommunications Plant in Service, Account 2001, if plant related, or on the nature of the item reflected in the account, if...

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2014 CFR

2014-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2013 CFR

2013-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2011 CFR

2011-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

47 CFR 74.113 - Supplementary reports with application for renewal of license.

Code of Federal Regulations, 2010 CFR

2010-10-01

... data on research and experimentation conducted including the types of transmitting and studio equipment used and their mode of operation. (3) Data on expense of research and operation during the period covered. (4) Power employed, field intensity measurements and visual and aural observations and the types...

29 CFR 4901.31 - Charges for services.

Code of Federal Regulations, 2014 CFR

2014-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... this part, in a form that is reasonably usable by the requester. Copies can take the form of paper copy... scholarly research. (ii) Noncommercial scientific institution means an institution that is not operated on a...

29 CFR 4901.31 - Charges for services.

Code of Federal Regulations, 2013 CFR

2013-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... this part, in a form that is reasonably usable by the requester. Copies can take the form of paper copy... scholarly research. (ii) Noncommercial scientific institution means an institution that is not operated on a...

29 CFR 4901.31 - Charges for services.

Code of Federal Regulations, 2012 CFR

2012-07-01

... operating duplicating machinery. Not included in direct costs are overhead expenses such as costs of space... this part, in a form that is reasonably usable by the requester. Copies can take the form of paper copy... scholarly research. (ii) Noncommercial scientific institution means an institution that is not operated on a...

46 CFR Sec. 3 - Terminal operating contract.

Code of Federal Regulations, 2014 CFR

2014-10-01

... in all respects and seek to avoid any delay, loss or damage whatsoever to United States shipping. The... additional amount in payment or credit for any service, loss, cost of expense, whether or not specifically... the operator. (d) No payment will be made for handling ship stores or providing services properly...

46 CFR Sec. 3 - Terminal operating contract.

Code of Federal Regulations, 2013 CFR

2013-10-01

... in all respects and seek to avoid any delay, loss or damage whatsoever to United States shipping. The... additional amount in payment or credit for any service, loss, cost of expense, whether or not specifically... the operator. (d) No payment will be made for handling ship stores or providing services properly...

47 CFR 36.221 - Other operating income and expenses-Account 7100.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 7100. 36.221 Section 36.221 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... to the interstate operations. (b) All other amounts are apportioned based on Telecommunications Plant in Service, Account 2001, if plant related, or on the nature of the item reflected in the account, if...

25 CFR 700.157 - Actual reasonable moving and related expenses-nonresidential moves.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of § 700.151(c) a certified eligible business, farm operation or nonprofit organization is entitled...-moves his business, farm operation, or nonprofit organization, the Commission may approve a payment for... and modifications necessary to adapt such property to the replacement structure or to the utilities or...

Enough to Go 'Round? Thinking Smart about Total Cost of Ownership

ERIC Educational Resources Information Center

McIntire, Todd

2006-01-01

Total cost of ownership or TCO refers to the life cycle of costs for technology, including both direct and indirect expenses. TCO includes costs incurred by capital (hardware, software, and facilities); administration and operation (planning, upgrade, replacement, and technical support); and end-user operation (staff development and user…

24 CFR 904.305 - Funding of HBA.

Code of Federal Regulations, 2010 CFR

2010-04-01

... services, the LHA shall make cash contributions for operating expenses of the HBA, in the amount provided for in paragraph (b) of this section. Until the project goes into management, these contributions...). Thereafter, these contributions shall be provided for in the annual operating budgets of the LHA. (b) The...

43 CFR 13.5 - Protection from competition.

Code of Federal Regulations, 2012 CFR

2012-10-01

... BLIND PERSONS § 13.5 Protection from competition. (a) The head of the Interior bureau or office shall protect the blind operator of the vending facility against direct competition from other vendors or... expense of their operators to locations elsewhere on the property which are noncompetitive with a blind...

43 CFR 13.5 - Protection from competition.

Code of Federal Regulations, 2013 CFR

2013-10-01

... BLIND PERSONS § 13.5 Protection from competition. (a) The head of the Interior bureau or office shall protect the blind operator of the vending facility against direct competition from other vendors or... expense of their operators to locations elsewhere on the property which are noncompetitive with a blind...

43 CFR 13.5 - Protection from competition.

Code of Federal Regulations, 2014 CFR

2014-10-01

... BLIND PERSONS § 13.5 Protection from competition. (a) The head of the Interior bureau or office shall protect the blind operator of the vending facility against direct competition from other vendors or... expense of their operators to locations elsewhere on the property which are noncompetitive with a blind...

Quick-Fit Trailer Coupling For A Grader

NASA Technical Reports Server (NTRS)

Soper, Terry A.; Moulton, Calvin T.

1992-01-01

Ripper attachment on grading tractor adapted to lift tongue of trailer tow bar hydraulically. Unnecessary for tractor operator to use jack or fork, lift to raise tongue. Enables tractor operator, acting alone, to hitch trailer to tractor, without expense and complication of dedicated hydraulic lifting mechanism for trailer hitch.

7 CFR 3560.453 - Workout agreements.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., such as cash flow concerns, budget revisions, deferred maintenance, vacancies, or violations of...: (1) Prior lienholder, if any; (2) Critical operating and maintenance expenses, including taxes and...

7 CFR 3560.453 - Workout agreements.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., such as cash flow concerns, budget revisions, deferred maintenance, vacancies, or violations of...: (1) Prior lienholder, if any; (2) Critical operating and maintenance expenses, including taxes and...

The number of operations required for completing breast reconstruction.

PubMed

Eom, Jin Sup; Kobayashi, Mark Robert; Paydar, Keyianoosh; Wirth, Garrett A; Evans, Gregory R D

2014-10-01

Breast reconstruction often requires multiple surgeries, which demands additional expense and time and is often contrary to the patient's expectation. The aim of this study was to review the number of operations that were needed for completion of breast reconstruction and to determine patient and clinical factors that influenced this number. We retrospectively reviewed the medical records of 254 cases of breast reconstructions (in 185 patients) that were performed between February 2005 and August 2009. We investigated the numbers of operations that were performed for individual case of breast reconstruction and analyzed the influence of variable factors. The purpose of the additional operations was also analyzed. The mean number of operations per breast was 2.37 (range, 1-9). The mean number of operations for mound creation was 2.24. Factors associated with an increased number of operation were use of an implant, contralateral symmetrization, complications, and nipple reconstruction. Considering the reconstruction method, either the use of a primary implant or the use of free abdominal tissue transfer demonstrated fewer surgeries than the use of an expander implant, and the number of operations using free transverse rectus abdominis musculocutaneous or deep inferior epigastric perforator flaps was less than the number of operations using pedicled transverse rectus abdominis musculocutaneous flaps. These data will aid in planning breast reconstruction surgery and will enable patients to be more informed regarding the likelihood of multiple surgeries.

Can price controls reduce pharmaceutical expenses? A case study of antibacterial expenditures in 12 Chinese hospitals from 1996 to 2005.

PubMed

Han, Sheng; Liang, Huigang; Su, Weiping; Xue, Yajiong; Shi, Luwen

2013-01-01

The objective of this article is to investigate whether the Chinese government's pricing policies have reduced pharmaceutical expenses. The purchasing records for systemic antibacterial drugs of 12 hospitals in Beijing from 1996 to 2005 were analyzed by separating the expenditure growth into three components: the price change, the volume change, and the structure change. Our results reveal that the structure change is the dominant determinant of drug expenditure growth. Despite lowered prices, the antibacterial drug expenditure was raised because more expensive drugs in the same therapeutic category were prescribed. It is insufficient to rely only on pricing policies to reduce drug expenses, given that physicians could circumvent the policy by prescribing more expensive drugs. In addition, physician behaviors need to be regulated to eliminate unnecessary overprescribing.

44 CFR 204.42 - Eligible costs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... operations center expenses, evacuations and sheltering, search and rescue, arson investigation teams, public... firefighting activities such as fences, buildings, bridges, roads, etc. All temporary repair work must be...

44 CFR 204.42 - Eligible costs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... operations center expenses, evacuations and sheltering, search and rescue, arson investigation teams, public... firefighting activities such as fences, buildings, bridges, roads, etc. All temporary repair work must be...

44 CFR 204.42 - Eligible costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operations center expenses, evacuations and sheltering, search and rescue, arson investigation teams, public... firefighting activities such as fences, buildings, bridges, roads, etc. All temporary repair work must be...

44 CFR 204.42 - Eligible costs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... operations center expenses, evacuations and sheltering, search and rescue, arson investigation teams, public... firefighting activities such as fences, buildings, bridges, roads, etc. All temporary repair work must be...

44 CFR 204.42 - Eligible costs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... operations center expenses, evacuations and sheltering, search and rescue, arson investigation teams, public... firefighting activities such as fences, buildings, bridges, roads, etc. All temporary repair work must be...

7 CFR 273.21 - Monthly Reporting and Retrospective Budgeting (MRRB).

Code of Federal Regulations, 2012 CFR

2012-01-01

... submits a monthly report and how it will verify it; (5) A telephone number (toll-free number or a number... participating within the State, the new member's income, deductible expenses, and resources from the issuance... use the individual's income, deductible expenses, and resources from the budget month in determining...

7 CFR 273.21 - Monthly Reporting and Retrospective Budgeting (MRRB).

Code of Federal Regulations, 2014 CFR

2014-01-01

... submits a monthly report and how it will verify it; (5) A telephone number (toll-free number or a number... participating within the State, the new member's income, deductible expenses, and resources from the issuance... use the individual's income, deductible expenses, and resources from the budget month in determining...

7 CFR 273.21 - Monthly Reporting and Retrospective Budgeting (MRRB).

Code of Federal Regulations, 2013 CFR

2013-01-01

... submits a monthly report and how it will verify it; (5) A telephone number (toll-free number or a number... participating within the State, the new member's income, deductible expenses, and resources from the issuance... use the individual's income, deductible expenses, and resources from the budget month in determining...

30 CFR 206.180 - How do I determine an actual processing allowance?

Code of Federal Regulations, 2010 CFR

2010-07-01

... maintenance expenses, overhead, and either depreciation and a return on undepreciated capital investment (in... allowable expenses. (iv) You may use either depreciation with a return on undepreciable capital investment or a return on depreciable capital investment. After you elect to use either method for a processing...

20 CFR 220.145 - Impairment-related work expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ACT DETERMINING DISABILITY Substantial Gainful Activity § 220.145 Impairment-related work expenses. (a... gainful activity, the Board will subtract the reasonable costs to the claimant of certain items and... adverse impact on the claimant's ability to function in his or her work activity. In this situation, the...

20 CFR 220.145 - Impairment-related work expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ACT DETERMINING DISABILITY Substantial Gainful Activity § 220.145 Impairment-related work expenses. (a... gainful activity, the Board will subtract the reasonable costs to the claimant of certain items and... adverse impact on the claimant's ability to function in his or her work activity. In this situation, the...

20 CFR 220.145 - Impairment-related work expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ACT DETERMINING DISABILITY Substantial Gainful Activity § 220.145 Impairment-related work expenses. (a... gainful activity, the Board will subtract the reasonable costs to the claimant of certain items and... adverse impact on the claimant's ability to function in his or her work activity. In this situation, the...

20 CFR 220.145 - Impairment-related work expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ACT DETERMINING DISABILITY Substantial Gainful Activity § 220.145 Impairment-related work expenses. (a... gainful activity, the Board will subtract the reasonable costs to the claimant of certain items and... adverse impact on the claimant's ability to function in his or her work activity. In this situation, the...

An Analysis of Airline Costs. Lecture Notes for MIT Courses. 16.73 Airline Management and Marketing

NASA Technical Reports Server (NTRS)

Simpson, R. W.

1972-01-01

The cost analyst must understand the operations of the airline and how the activities of the airline are measured, as well as how the costs are incurred and recorded. The data source is usually a cost accounting process. This provides data on the cumulated expenses in various categories over a time period like a quarter, or year, and must be correlated by the analyst with cumulated measures of airline activity which seem to be causing this expense.

24 CFR 232.902 - Eligible project.

Code of Federal Regulations, 2010 CFR

2010-04-01

... INSURANCE FOR NURSING HOMES, INTERMEDIATE CARE FACILITIES, BOARD AND CARE HOMES, AND ASSISTED LIVING... sufficient to pay operating expenses, annual debt service and reserve fund for replacement requirements) as...

28 CFR 91.54 - Applicability.

Code of Federal Regulations, 2013 CFR

2013-07-01

... for a project's operations expenses, the definition of “project” or “proposal” for NEPA review... requirements or design capacities for utilities are based on needs stemming from future phases. ...

28 CFR 91.54 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-07-01

... for a project's operations expenses, the definition of “project” or “proposal” for NEPA review... requirements or design capacities for utilities are based on needs stemming from future phases. ...

28 CFR 91.54 - Applicability.

Code of Federal Regulations, 2012 CFR

2012-07-01

... for a project's operations expenses, the definition of “project” or “proposal” for NEPA review... requirements or design capacities for utilities are based on needs stemming from future phases. ...

28 CFR 91.54 - Applicability.

Code of Federal Regulations, 2014 CFR

2014-07-01

... for a project's operations expenses, the definition of “project” or “proposal” for NEPA review... requirements or design capacities for utilities are based on needs stemming from future phases. ...

Logistics of building a laser practice for the treatment of hypertrophic burn scars.

PubMed

Hultman, Charles Scott; Edkins, Renee E; Cairns, Bruce A; Meyer, Anthony A

2013-05-01

Although lasers can improve burn scars, such treatment has not been adopted universally, due to operational challenges starting a practice and the perception that such a program is not financially viable. We report the logistics of building a laser practice for the treatment of hypertrophic burn scars. We analyzed the clinical, operational, and financial components of our laser practice, focusing on treatment of hypertrophic burn scars, using pulsed dye laser, fractional CO2 laser, and intense pulsed light. Cases were performed in an operating room, with anesthesia, after preauthorization. We examined professional charges and collections, case time, variable and indirect expenses, and breakeven volumes. Our practice grew as follows: 2008, 1 case; 2009, 44 cases; 2010, 169 cases; and 2011, 415 cases. Overall collection rate was 32.1%. Expenses incurred by the provider, per 8-hour session, included laser rental/lease ($2375), personnel salaries ($1900), and physician overhead ($808), for a total cost of $5083. Mean charge was $1642 per case; mean collection was $527 per case. Median case time (procedure plus turnover) was 40 minutes. In this model, breakeven volume is 9.7 cases per day; breakeven time is 49.7 minutes. Provider profit margin for 10 cases per day, or 83% capacity utilization, is $187 per day (income - expenses = $5270 - $5083). Despite high costs associated with starting and operating a laser practice for the treatment of hypertrophic burn scars, a sustainable enterprise can be achieved when the provider has accrued enough volume to batch cases over an entire day. Critical to achieving breakeven is preauthorization, controlling overhead, and efficient throughput.

Evaluation of gas cooling for pressurized phosphoric acid fuel cell stacks

NASA Technical Reports Server (NTRS)

Farooque, M.; Skok, A. J.; Maru, H. C.; Kothmann, R. E.; Harry, R. W.

1983-01-01

Gas cooling is a more reliable, less expensive and a more simple alternative to conventional liquid cooling for heat removal from the phosphoric acid fuel cell (PAFC). The feasibility of gas cooling has already been demonstrated in atmospheric pressure stacks. This paper presents theoretical and experimental investigation of gas cooling for pressurized PAFC. Two approaches to gas cooling, Distributed Gas Cooling (DIGAS) and Separated Gas Cooling (SGC) were considered, and a theoretical comparison on the basis of cell performance indicated SGC to be superior to DIGAS. The feasibility of SGC was experimentally demonstrated by operating a 45-cell stack for 700 hours at pressure, and determining thermal response and the effect of other related parameters.

Evaluation of Gas-Cooled Pressurized Phosphoric Acid Fuel Cells for Electric Utility Power Generation

NASA Technical Reports Server (NTRS)

Faroque, M.

1983-01-01

Gas cooling is a more reliable, less expensive and a more simple alternative to conventional liquid cooling for heat removal from the phosphoric acid fuel cell (PAFC). The feasibility of gas-cooling was already demonstrated in atmospheric pressure stacks. Theoretical and experimental investigations of gas-cooling for pressurized PAFC are presented. Two approaches to gas cooling, Distributed Gas-Cooling (DIGAS) and Separated Gas-Cooling (SGC) were considered, and a theoretical comparison on the basis of cell performance indicated SGC to be superior to DIGAS. The feasibility of SGC was experimentally demonstrated by operating a 45-cell stack for 700 hours at pressure, and determining thermal response and the effect of other related parameters.

31 CFR 92.3 - Manufacture and sale of “proof” coins.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Manufacture and sale of âproofâ coins... MINT OPERATIONS AND PROCEDURES Numismatic Operations § 92.3 Manufacture and sale of “proof” coins... additional expense of their manufacture and sale. Their manufacture and issuance are contingent upon the...

Machine cost analysis using the traditional machine-rate method and ChargeOut!

Treesearch

E. M. (Ted) Bilek

2009-01-01

Forestry operations require ever more use of expensive capital equipment. Mechanization is frequently necessary to perform cost-effective and safe operations. Increased capital should mean more sophisticated capital costing methodologies. However the machine rate method, which is the costing methodology most frequently used, dates back to 1942. CHARGEOUT!, a recently...

49 CFR 1242.65 - Other and casualties and insurance (accounts XX-51-99 and 50-51-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Other and casualties and insurance (accounts XX-51... RAILROADS 1 Operating Expenses-Transportation § 1242.65 Other and casualties and insurance (accounts XX-51... separation of administration (account XX-51-01). yard operations ...

49 CFR 1242.72 - Other and casualties and insurance (accounts XX-52-99 and 50-52-00).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Other and casualties and insurance (accounts XX-52... RAILROADS 1 Operating Expenses-Transportation § 1242.72 Other and casualties and insurance (accounts XX-52... separation of administration (account XX-52-01). train and yard operations common ...

Farm Operating and Financial Characteristics, 1985. Statistical Bulletin Number 762.

ERIC Educational Resources Information Center

Morehart, Mitchell J.

This report contains 56 tables that provide an overview of the operating and financial characteristics of farms in the United States in 1985. The report provides information on farms and land in farms; farm acreage purchased, sold, and rented; farm labor and wages; capital investments and improvement; farm production expenses; farm and nonfarm…

77 FR 41371 - Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-13

... Request; Foreign Airline Operators' Revenues and Expenses in the United States ACTION: Notice. SUMMARY... or before 5 p.m. September 11, 2012. ADDRESSES: Direct all written comments to Jennifer Jessup...., Washington, DC 20230, or via email at [email protected] . FOR FURTHER INFORMATION CONTACT: Direct requests for...

Utilization and cost for animal logging operations

Treesearch

Suraj P. Shrestha; Bobby L. Lanford

2001-01-01

Forest harvesting with animals is a labor-intensive operation. Due to the development of efficient machines and high volume demands from the forest products industry, mechanization of logging developed very fast, leaving behind the traditional horse and mule logging. It is expensive to use machines on smaller woodlots, which require frequent moves if mechanically...

46 CFR 382.2 - Data submission.

Code of Federal Regulations, 2014 CFR

2014-10-01

... of vessel operating days pertaining to data reported in paragraph (b)(8) of this section for the year ending December 31. For purposes of this part, an operating day means any day on which a vessel or tug.... Separately list expenses or fees for vacuvators and/or cranes, lightering (indicate tons moved and cost per...

46 CFR 382.2 - Data submission.

Code of Federal Regulations, 2012 CFR

2012-10-01

... of vessel operating days pertaining to data reported in paragraph (b)(8) of this section for the year ending December 31. For purposes of this part, an operating day means any day on which a vessel or tug.... Separately list expenses or fees for vacuvators and/or cranes, lightering (indicate tons moved and cost per...

46 CFR 382.2 - Data submission.

Code of Federal Regulations, 2013 CFR

2013-10-01

... of vessel operating days pertaining to data reported in paragraph (b)(8) of this section for the year ending December 31. For purposes of this part, an operating day means any day on which a vessel or tug.... Separately list expenses or fees for vacuvators and/or cranes, lightering (indicate tons moved and cost per...

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. Eleventh Annual Report.

ERIC Educational Resources Information Center

Overholt, Maurice C.

Prepared to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial data for the years 1984-85 to 1991-92. Section I examines reimbursement requests for 1989-90 in terms of enrollments, operating reimbursements for operating and stipend expenses, and capital…

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. [Twelfth Annual Report.

ERIC Educational Resources Information Center

Knepp, Kay, Comp.

Prepared to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial data for the years 1984-85 to 1992-93. Section I examines reimbursement requests for 1990-91 in terms of enrollments, operating reimbursements for operating and stipend expenses, and capital…

12 CFR 620.5 - Contents of the annual report to shareholders.

Code of Federal Regulations, 2012 CFR

2012-01-01

...) Selected financial data. Furnish in comparative columnar form for each of the last 5 fiscal years the... losses to provide for such risk. (2) Results of operations. (i) Describe, on a comparative basis, changes...) Describe, on a comparative basis, the major components of operating expense, indicating the reasons for...

12 CFR 620.5 - Contents of the annual report to shareholders.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Selected financial data. Furnish in comparative columnar form for each of the last 5 fiscal years the... losses to provide for such risk. (2) Results of operations. (i) Describe, on a comparative basis, changes...) Describe, on a comparative basis, the major components of operating expense, indicating the reasons for...

12 CFR 620.5 - Contents of the annual report to shareholders.

Code of Federal Regulations, 2011 CFR

2011-01-01

...) Selected financial data. Furnish in comparative columnar form for each of the last 5 fiscal years the... losses to provide for such risk. (2) Results of operations. (i) Describe, on a comparative basis, changes...) Describe, on a comparative basis, the major components of operating expense, indicating the reasons for...

The Barrow Island oilfield development plan, Western Australia

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bartlett, R.M.

1996-12-31

Barrow Island lies 55 kms off the coast of Western Australia, 90 kms north-northeast of Onslow and 1300 kms north of Perth. Oil production began on Barrow Island in 1967 with the 250 millionth barrel being produced in 1992. By 1991, the island had reached the point where: The field, as currently defined, would reach its economic limit early in the next century if operating expenses remained constant and Operating expense was most likely to rise, as aging facilities and infrastructure required increasing maintenance and/or environmental enhancements. In 1991, studies were triggered to develop an integrated plan for Barrow Islandmore » to maximize Net Present Value, targeting both increasing reserves and decreasing operating costs. The studies focused on developing answers to the following four questions: Where is the remaining oil? How can oil recovery be improved? How can current operations be improved? What is the optimal plan for the field? The outcome of the 3 year study has provided answers to these four questions, combining to maximize NPV and possibly result in another 15-25 years of field life.« less

The Barrow Island oilfield development plan, Western Australia

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bartlett, R.M.

1996-01-01

Barrow Island lies 55 kms off the coast of Western Australia, 90 kms north-northeast of Onslow and 1300 kms north of Perth. Oil production began on Barrow Island in 1967 with the 250 millionth barrel being produced in 1992. By 1991, the island had reached the point where: The field, as currently defined, would reach its economic limit early in the next century if operating expenses remained constant and Operating expense was most likely to rise, as aging facilities and infrastructure required increasing maintenance and/or environmental enhancements. In 1991, studies were triggered to develop an integrated plan for Barrow Islandmore » to maximize Net Present Value, targeting both increasing reserves and decreasing operating costs. The studies focused on developing answers to the following four questions: Where is the remaining oil How can oil recovery be improved How can current operations be improved What is the optimal plan for the field The outcome of the 3 year study has provided answers to these four questions, combining to maximize NPV and possibly result in another 15-25 years of field life.« less

Out-of-pocket payment for surgery in Uganda: The rate of impoverishing and catastrophic expenditure at a government hospital.

PubMed

Anderson, Geoffrey A; Ilcisin, Lenka; Kayima, Peter; Abesiga, Lenard; Portal Benitez, Noralis; Ngonzi, Joseph; Ronald, Mayanja; Shrime, Mark G

2017-01-01

It is Ugandan governmental policy that all surgical care delivered at government hospitals in Uganda is to be provided to patients free of charge. In practice, however, frequent stock-outs and broken equipment require patients to pay for large portions of their care out of their own pocket. The purpose of this study was to determine the financial impact on patients who undergo surgery at a government hospital in Uganda. Every surgical patient discharged from a surgical ward at a large regional referral hospital in rural southwestern Uganda over a 3-week period in April 2016 was asked to participate. Patients who agreed were surveyed to determine their baseline level of poverty and to assess the financial impact of the hospitalization. Rates of impoverishment and catastrophic expenditure were then calculated. An "impoverishing expense" is defined as one that pushes a household below published poverty thresholds. A "catastrophic expense" was incurred if the patient spent more than 10% of their average annual expenditures. We interviewed 295 out of a possible 320 patients during the study period. 46% (CI 40-52%) of our patients met the World Bank's definition of extreme poverty ($1.90/person/day). After receiving surgical care an additional 10 patients faced extreme poverty, and 5 patients were newly impoverished by the World Bank's definition ($3.10/person/day). 31% of patients faced a catastrophic expenditure of more than 10% of their estimated total yearly expenses. 53% of the households in our study had to borrow money to pay for care, 21% had to sell possessions, and 17% lost a job as a result of the patient's hospitalization. Only 5% of our patients received some form of charity. Despite the government's policy to provide "free care," undergoing an operation at a government hospital in Uganda can result in a severe economic burden to patients and their families. Alternative financing schemes to provide financial protection are critically needed.

[Characteristics of the provision of hemotransfusion materials to the wounded and patients during antiterrorist operation].

PubMed

Chechetkin, A V; Popova, N N; Kuz'min, N S; Fedotov, Iu P

2004-01-01

The authors analyze the experience of organization of the wounded and patient provision with hemotransfusion materials to render assistance during antiterrorist operation in Republic of Dagestan and Republic of Chechnya in 1999-2001. It is shown that supply of military treatment-and-prophylactic institutions deployed in the zone of military conflict, of specialized hospitals with hemotransfusion materials was the following: with blood preparations (at the expense of centralized deliveries), with blood components (91.8%, at the expense of centralized deliveries form the district blood transfusion station). The volume of stored blood taken from emergency reserve donors in the military treatment-and-prophylactic institutions located near the zone of military actions constituted 8.2% of the total volume of blood components received.

26 CFR 1.994-2 - Marginal costing rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... labor 20.00 (iii) Total deductions 60.00 (c) Maximum combined taxable income 25.00 (4) Overall profit... qualify as export promotion expenses may be so claimed as export promotion expenses. (3) Overall profit... (determined under § 1.993-6) of the DISC derived from such sales, multiplied by the overall profit percentage...

26 CFR 1.860A-0 - Outline of REMIC provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... persons. § 1.860C-2Determination of REMIC taxable income or net loss. (a) Treatment of gain or loss. (b... documents. (b) Treatment of sponsor. (1) Sponsor defined. (2) Nonrecognition of gain or loss. (3) Basis of... expense defined. (B) Syndication expenses. (iii) Pricing date. (4) Treatment of unrecognized gain or loss...

Effect of Resident Involvement on Operative Time and Operating Room Staffing Costs.

PubMed

Allen, Robert William; Pruitt, Mark; Taaffe, Kevin M

The operating room (OR) is a major driver of hospital costs; therefore, operative time is an expensive resource. The training of surgical residents must include time spent in the OR, but that experience comes with a cost to the surgeon and hospital. The objective of this article is to determine the effect of surgical resident involvement in the OR on operative time and subsequent hospital labor costs. The Kruskal-Wallis statistical test is used to determine whether or not there is a difference in operative times between 2 groups of cases (with residents and without residents). This difference leads to an increased cost in associated hospital labor costs for the group with the longer operative time. Cases were performed at Greenville Memorial Hospital. Greenville Memorial Hospital is part of the larger healthcare system, Greenville Health System, located in Greenville, SC and is a level 1 trauma center with up to 33 staffed ORs. A total of 84,997 cases were performed at the partnering hospital between January 1st, 2011 and July 31st, 2015. Cases were only chosen for analysis if there was only one CPT code associated with the case and there were more than 5 observations for each group being studied. This article presents a comprehensive retrospective analysis of 29,134 cases covering 246 procedures. The analysis shows that 45 procedures took significantly longer with a resident present in the room. The average increase in operative time was 4.8 minutes and the cost per minute of extra operative time was determined to be $9.57 per minute. OR labor costs at the partnering hospital was found to be $2,257,433, or $492,889 per year. Knowing the affect on operative time and OR costs allows managers to make smart decisions when considering alternative educational and training techniques. In addition, knowing the connection between residents in the room and surgical duration could help provide better estimates of surgical time in the future and increase the predictability of procedure duration. Copyright © 2016 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

7 CFR 1710.100 - General.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Basic Policies § 1710.100 General. RUS makes loans and loan guarantees to finance the construction of..., RUS may finance selected operating expenses of its borrowers. Loans made or guaranteed by the...

Beam profile measurement on HITU transducers using a thermal intensity sensor technique

NASA Astrophysics Data System (ADS)

Wilkens, V.; Sonntag, S.; Jenderka, K.-V.

2011-02-01

Thermal intensity sensors based on the transformation of the incident ultrasonic energy into heat inside a small cylindrical absorber have been developed at PTB in the past, in particular to determine the acoustic output of medical diagnostic ultrasound equipment. Currently, this sensor technique is being expanded to match the measurement challenges of high intensity therapeutic ultrasound (HITU) fields. At the high acoustic power levels as utilized in the clinical application of HITU transducers, beam characterization using hydrophones is critical due to the possible damage of the sensitive and expensive measurement devices. Therefore, the low-cost and robust thermal sensors developed offer a promising alternative for the determination of high intensity output beam profiles. A sensor prototype with a spatial resolution of 0.5 mm was applied to the beam characterization of an HITU transducer operated at several driving amplitude levels. Axial beam plots and lateral profiles at focus were acquired. The absolute continuous wave output power was, in addition, determined using a radiation force balance.

Understanding Costs of Care in the Operating Room.

PubMed

Childers, Christopher P; Maggard-Gibbons, Melinda

2018-04-18

Increasing value requires improving quality or decreasing costs. In surgery, estimates for the cost of 1 minute of operating room (OR) time vary widely. No benchmark exists for the cost of OR time, nor has there been a comprehensive assessment of what contributes to OR cost. To calculate the cost of 1 minute of OR time, assess cost by setting and facility characteristics, and ascertain the proportion of costs that are direct and indirect. This cross-sectional and longitudinal analysis examined annual financial disclosure documents from all comparable short-term general and specialty care hospitals in California from fiscal year (FY) 2005 to FY2014 (N = 3044; FY2014, n = 302). The analysis focused on 2 revenue centers: (1) surgery and recovery and (2) ambulatory surgery. Mean cost of 1 minute of OR time, stratified by setting (inpatient vs ambulatory), teaching status, and hospital ownership. The proportion of cost attributable to indirect and direct expenses was identified; direct expenses were further divided into salary, benefits, supplies, and other direct expenses. In FY2014, a total of 175 of 302 facilities (57.9%) were not for profit, 78 (25.8%) were for profit, and 49 (16.2%) were government owned. Thirty facilities (9.9%) were teaching hospitals. The mean (SD) cost for 1 minute of OR time across California hospitals was $37.45 ($16.04) in the inpatient setting and $36.14 ($19.53) in the ambulatory setting (P = .65). There were no differences in mean expenditures when stratifying by ownership or teaching status except that teaching hospitals had lower mean (SD) expenditures than nonteaching hospitals in the inpatient setting ($29.88 [$9.06] vs $38.29 [$16.43]; P = .006). Direct expenses accounted for 54.6% of total expenses ($20.40 of $37.37) in the inpatient setting and 59.1% of total expenses ($20.90 of $35.39) in the ambulatory setting. Wages and benefits accounted for approximately two-thirds of direct expenses (inpatient, $14.00 of $20.40; ambulatory, $14.35 of $20.90), with nonbillable supplies accounting for less than 10% of total expenses (inpatient, $2.55 of $37.37; ambulatory, $3.33 of $35.39). From FY2005 to FY2014, expenses in the OR have increased faster than the consumer price index and medical consumer price index. Teaching hospitals had slower growth in costs than nonteaching hospitals. Over time, the proportion of expenses dedicated to indirect costs has increased, while the proportion attributable to salary and supplies has decreased. The mean cost of OR time is $36 to $37 per minute, using financial data from California's short-term general and specialty hospitals in FY2014. These statewide data provide a generalizable benchmark for the value of OR time. Furthermore, understanding the composition of costs will allow those interested in value improvement to identify high-yield targets.

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

Performance and operational economics estimates for a coal gasification combined-cycle cogeneration powerplant

NASA Technical Reports Server (NTRS)

Nainiger, J. J.; Burns, R. K.; Easley, A. J.

1982-01-01

A performance and operational economics analysis is presented for an integrated-gasifier, combined-cycle (IGCC) system to meet the steam and baseload electrical requirements. The effect of time variations in steam and electrial requirements is included. The amount and timing of electricity purchases from sales to the electric utility are determined. The resulting expenses for purchased electricity and revenues from electricity sales are estimated by using an assumed utility rate structure model. Cogeneration results for a range of potential IGCC cogeneration system sizes are compared with the fuel consumption and costs of natural gas and electricity to meet requirements without cogeneration. The results indicate that an IGCC cogeneration system could save about 10 percent of the total fuel energy presently required to supply steam and electrical requirements without cogeneration. Also for the assumed future fuel and electricity prices, an annual operating cost savings of 21 percent to 26 percent could be achieved with such a cogeneration system. An analysis of the effects of electricity price, fuel price, and system availability indicates that the IGCC cogeneration system has a good potential for economical operation over a wide range in these assumptions.

Start-up and operating costs for artisan cheese companies.

PubMed

Bouma, Andrea; Durham, Catherine A; Meunier-Goddik, Lisbeth

2014-01-01

Lack of valid economic data for artisan cheese making is a serious impediment to developing a realistic business plan and obtaining financing. The objective of this study was to determine approximate start-up and operating costs for an artisan cheese company. In addition, values are provided for the required size of processing and aging facilities associated with specific production volumes. Following in-depth interviews with existing artisan cheese makers, an economic model was developed to predict costs based on input variables such as production volume, production frequency, cheese types, milk types and cost, labor expenses, and financing. Estimated values for start-up cost for processing and aging facility ranged from $267,248 to $623,874 for annual production volumes of 3,402 kg (7,500 lb) and 27,216 kg (60,000 lb), respectively. First-year production costs ranged from $65,245 to $620,094 for the above-mentioned production volumes. It is likely that high start-up and operating costs remain a significant entry barrier for artisan cheese entrepreneurs. Copyright © 2014 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Efficient sparse matrix-matrix multiplication for computing periodic responses by shooting method on Intel Xeon Phi

NASA Astrophysics Data System (ADS)

Stoykov, S.; Atanassov, E.; Margenov, S.

2016-10-01

Many of the scientific applications involve sparse or dense matrix operations, such as solving linear systems, matrix-matrix products, eigensolvers, etc. In what concerns structural nonlinear dynamics, the computations of periodic responses and the determination of stability of the solution are of primary interest. Shooting method iswidely used for obtaining periodic responses of nonlinear systems. The method involves simultaneously operations with sparse and dense matrices. One of the computationally expensive operations in the method is multiplication of sparse by dense matrices. In the current work, a new algorithm for sparse matrix by dense matrix products is presented. The algorithm takes into account the structure of the sparse matrix, which is obtained by space discretization of the nonlinear Mindlin's plate equation of motion by the finite element method. The algorithm is developed to use the vector engine of Intel Xeon Phi coprocessors. It is compared with the standard sparse matrix by dense matrix algorithm and the one developed by Intel MKL and it is shown that by considering the properties of the sparse matrix better algorithms can be developed.

Gravimetric Determination of Calcium as Calcium Carbonate Hydrate.

ERIC Educational Resources Information Center

Henrickson, Charles H.; Robinson, Paul R.

1979-01-01

The gravimetric determination of calcium as calcium carbonate is described. This experiment is suitable for undergraduate quantitative analysis laboratories. It is less expensive than determination of chloride as silver chloride. (BB)

Finding savings in laundry operations.

PubMed

Giancola, D

1993-07-01

A 450-bed hospital, operating at 75 percent occupancy, which has a cash outlay of $10.00 per patient day for linen service, will spend $1,231,875 on linen service per year. If the cash outlay for linen service can be reduced to $7.00 per patient day, the hospital will save $369,562 per year. This article details the factors that affect linen service operations expenses, suggests ways such operations may be improved, and provides a method of measuring the potential savings.

Tuition Rate Setting for Organized Camps: An Economic Analysis. An Occasional Paper.

ERIC Educational Resources Information Center

Doucette, Robert E.; Levine, Frank M.

1979-01-01

An economic analysis of setting tuition rates for organized camps addresses four topics of general interest: (1) measuring the economic value (revenues and expenses) of a camp; (2) measuring the true costs (fixed holding costs, fixed costs, and variable operating costs) of operation; (3) establishing a demand curve for measuring camp revenue; and…

ADMINISTRATION OF PUBLIC LAWS 874 AND 815. ANNUAL REPORT (16TH) OF THE COMMISSIONER OF EDUCATION, JUNE 30, 1966.

ERIC Educational Resources Information Center

HOWE, HAROLD, II

SIGNIFICANT PROGRAM OPERATIONS DATA ARE SUMMARIZED FOR PUBLIC LAWS 874 AND 815, AUTHORIZING RESPECTIVELY, FEDERAL PAYMENTS TO LOCAL EDUCATIONAL AGENCIES IN FEDERALLY AFFECTED AREAS FOR CURRENT OPERATING EXPENSES OF SCHOOLS AND FOR CONSTRUCTION OF SCHOOL FACILITIES. BRIEF REVIEWS GIVE PROVISIONS OF THE AUTHORIZING LEGISLATION, ADMINISTRATIVE…

Magnetically Operated Holding Plate And Ball-Lock Pin

NASA Technical Reports Server (NTRS)

Monford, Leo G., Jr.

1992-01-01

Magnetically operated holding plate and ball-locking-pin mechanism part of object attached to, or detached from second object. Mechanism includes tubular housing inserted in hole in second object. Plunger moves inside tube forcing balls to protrude from sides. Balls prevent tube from sliding out of second object. Simpler, less expensive than motorized latches; suitable for robotics applications.

26 CFR 1.831-3 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual...

Code of Federal Regulations, 2010 CFR

2010-04-01

... premium deposits not required for losses, expenses or reserves is returned or credited to the policyholder..., and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years... operating on the basis of premium deposits; taxable years beginning after December 31, 1962. (a) All...

75 FR 26188 - Notice of Funds Availability: Inviting Applications for the Emerging Markets Program

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-11

..., restaurant advertising, labeling, etc.); advertising, administrative, and operational expenses for trade... CFR part 1486 for additional evaluation criteria. 2. Review and Selection Process: All applications...

26 CFR 1.826-4 - Allocation of expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits...

Validity and reliability of rectus femoris ultrasound measurements: Comparison of curved-array and linear-array transducers.

PubMed

Hammond, Kendra; Mampilly, Jobby; Laghi, Franco A; Goyal, Amit; Collins, Eileen G; McBurney, Conor; Jubran, Amal; Tobin, Martin J

2014-01-01

Muscle-mass loss augers increased morbidity and mortality in critically ill patients. Muscle-mass loss can be assessed by wide linear-array ultrasound transducers connected to cumbersome, expensive console units. Whether cheaper, hand-carried units equipped with curved-array transducers can be used as alternatives is unknown. Accordingly, our primary aim was to investigate in 15 nondisabled subjects the validity of measurements of rectus femoris cross-sectional area by using a curved-array transducer against a linear-array transducer-the reference-standard technique. In these subjects, we also determined the reliability of measurements obtained by a novice operator versus measurements obtained by an experienced operator. Lastly, the relationship between quadriceps strength and rectus area recorded by two experienced operators with a curved-array transducer was assessed in 17 patients with chronic obstructive pulmonary disease (COPD). In nondisabled subjects, the rectus cross-sectional area measured with the curved-array transducer by the novice and experienced operators was valid (intraclass correlation coefficient [ICC]: 0.98, typical percentage error [%TE]: 3.7%) and reliable (ICC: 0.79, %TE: 9.7%). In the subjects with COPD, both reliability (ICC: 0.99) and repeatability (%TE: 7.6% and 9.8%) were high. Rectus area was related to quadriceps strength in COPD for both experienced operators (coefficient of determination: 0.67 and 0.70). In conclusion, measurements of rectus femoris cross-sectional area recorded with a curved-array transducer connected to a hand-carried unit are valid, reliable, and reproducible, leading us to contend that this technique is suitable for cross-sectional and longitudinal studies.

Patterns of use and health expenses associated with triptans among adults with migraines.

PubMed

Wu, Jun; Noxon, Virginia; Lu, Z Kevin

2015-08-01

To determine patterns of use, socioeconomic factors, and the impact on total health expenses associated with triptan therapy among patients with migraines. Patients with migraines were identified from the Medical Expenditure Panel Survey household component files (2006 to 2011) and were restricted to those who were 18 years or older and had a migraine diagnosis. The major outcome measures were triptan use during the 2-year period and annualized average total and migraine-related health care expenses and medical utilization. Socioeconomic factors associated with triptan use were analyzed by using logistic regression. The impact of triptan use on total and migraine-related health expenses was assessed by linear regression models with log transformations. Among 1961 patients with a migraine diagnosis (representing 45.6 million individuals in the United States for years 2006 to 2011), 501 received triptans to treat acute migraines (representing 13.1 million individuals in the United States, 28.6%). Patients who were females and had higher income and education levels were more likely to receive triptans to treat migraines. Triptan expense accounted for 49.6% of total migraine-related expenses and 21.9% of total all-cause prescription drug expenses respectively. Compared with nontriptan users, the annualized total health expenses increased by 19.7% in triptan users after adjusting for demographic and health-related variables. The study suggested that socioeconomic factors were associated with triptan use in migraineurs. Higher total and migraine-related health expenses were observed in triptan users.

The Cost of Interlibrary Loan Services in a Medium-Sized Academic Library.

ERIC Educational Resources Information Center

Naylor, Ted F.

1997-01-01

A one-year study of interlibrary loan expense was conducted at Wichita State University (KS) to identify areas of interlibrary loan expense, compare results of cost studies from large research libraries, and provide a reference point in determining how to best balance Interlibrary loans and commercial document delivery systems. Analyzes salary,…

26 CFR 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.

Code of Federal Regulations, 2011 CFR

2011-04-01

... tuition or medical expenses. 25.2503-6 Section 25.2503-6 Internal Revenue INTERNAL REVENUE SERVICE... Determination of Tax Liability § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical... without regard to the relationship between the donor and the donee. (b) Qualified transfers—(1) Definition...

26 CFR 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tuition or medical expenses. 25.2503-6 Section 25.2503-6 Internal Revenue INTERNAL REVENUE SERVICE... Determination of Tax Liability § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical... without regard to the relationship between the donor and the donee. (b) Qualified transfers—(1) Definition...

32 CFR 564.38 - For whom authorized.

Code of Federal Regulations, 2010 CFR

2010-07-01

... REGULATIONS Medical Attendance and Burial § 564.38 For whom authorized. (a) In line of duty. Medical care is... of an injury incurred in line of duty. (4) Medical care is not authorized at Army expense for members... is determined to be not in line of duty, may not be furnished medical care at Army expense. (32 U.S.C...

Simple semi-automated portable capillary electrophoresis instrument with contactless conductivity detection for the determination of β-agonists in pharmaceutical and pig-feed samples.

PubMed

Nguyen, Thi Anh Huong; Pham, Thi Ngoc Mai; Doan, Thi Tuoi; Ta, Thi Thao; Sáiz, Jorge; Nguyen, Thi Quynh Hoa; Hauser, Peter C; Mai, Thanh Duc

2014-09-19

An inexpensive, robust and easy to use portable capillary electrophoresis instrument with miniaturized high-voltage capacitively coupled contactless conductivity detection was developed. The system utilizes pneumatic operation to manipulate the solutions for all flushing steps. The different operations, i.e. capillary flushing, interface rinsing, and electrophoretic separation, are easily activated by turning an electronic switch. To allow the analysis of samples with limited available volume, and to render the construction less complicated compared to a computer-controlled counterpart, sample injection is carried out hydrodynamically directly from the sample vial into the capillary by manual syphoning. The system is a well performing solution where the financial means for the highly expensive commercial instruments are not available and where the in-house construction of a sophisticated automated instrument is not possible due to limited mechanical and electronic workshop facilities and software programming expertise. For demonstration, the system was employed successfully for the determination of some β-agonists, namely salbutamol, metoprolol and ractopamine down to 0.7ppm in pharmaceutical and pig-feed sample matrices in Vietnam. Copyright © 2014 Elsevier B.V. All rights reserved.

Design and Development of a Multiprogramming Operating System for Sixteen Bit Microprocessors.

DTIC Science & Technology

1981-12-01

with the technical details of how services are programmed or produced, except perhaps when they fail to meet user requirements. Users are interested in...locations and loading decks. As the expense *and speed of computers increased, executive programs were created to allow several users to sequence...single user operating system as a companion to the 8080 microprocessor. CP/M (Control Program for Microcomputers) was a single user operating system that

Federal Health Care Center: VA and DOD Need to Develop Better Information to Monitor Operations and Improve Efficiency

DTIC Science & Technology

2017-01-01

delivery of health care that would be more accessible and less expensive than operating two federal medical centers serving VA and DOD beneficiaries in...departments—including DOD’s operational readiness mission—by integrating services previously provided by the former North Chicago VA Medical Center...1VA beneficiaries include veterans of military service and certain dependents and survivors. DOD beneficiaries include active duty

Traffic management simulation development.

DOT National Transportation Integrated Search

2011-01-03

Microscopic simulation can provide significant support to traffic management center (TMC) operations. However, traffic simulation applications require data that are expensive and time-consuming to collect. Data collected by TMCs can be used as a prim...

The Energy Misers: Part One

ERIC Educational Resources Information Center

Modern Schools, 1973

1973-01-01

Shows how ducted air systems can be designed to provide a direct means of controlling and redistributing the heat generated by lighting fixtures. Suggests ways to achieve significant reductions in energy use and operating expense. (Author)

77 FR 60376 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-03

...: Bureau of Economic Analysis. Title: Survey of Foreign Airline Operators' Revenues and Expenses in the..., and to improve the ability of U.S. businesses to identify and evaluate market opportunities. Affected...

19 CFR 10.877 - Direct costs of processing operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.814 - Direct costs of processing operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.774 - Direct costs of processing operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.814 - Direct costs of processing operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.774 - Direct costs of processing operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

Senior health clinics: are they financially viable?

PubMed

McAtee, Robin E; Crandall, Debra; Wright, Larry D; Beverly, Claudia J

2009-07-01

Are hospital-based outpatient interdisciplinary clinics a financially viable alternative for caring for our burgeoning population of older adults in America? Although highly popular, with high patient satisfaction rates among older adults and their families, senior health clinics (SHCs) can be expensive to operate, with limited quantifiable health outcomes. This study analyzed three geriatric hospital-based interdisciplinary clinics in rural Arkansas by examining their patient profiles, revenues, and expenses. It closely examined the effects of the downstream revenue using the multiplier effect and acknowledged other factors that weigh heavily on the success of SHCs and the care of older adults. The findings highlight the similarities and differences in the three clinics' operating and financial structures in addition to the clinics' and providers' productivity. The analysis presents an evidence-based illustration that SHCs can break even or lose large amounts of money.

Determinants of formal care use and expenses among in-home elderly in Jing’an district, Shanghai, China

PubMed Central

Ding, Hansheng; Wang, Changying; Xie, Chunyan; Yang, Yitong; Jin, Chunlin

2017-01-01

The need for formal care among the elderly population has been increasing due to their greater longevity and the evolution of family structure. We examined the determinants of the use and expenses of formal care among in-home elderly adults in Shanghai. A two-part model based on the data from the Shanghai Long-Term Care Needs Assessment Questionnaire was applied. A total of 8428 participants responded in 2014 and 7100 were followed up in 2015. The determinants of the probability of using formal care were analyzed in the first part of the model and the determinants of formal care expenses were analyzed in the second part. Demographic indicators, living arrangements, physical health status, and care type in 2014 were selected as independent variables. We found that individuals of older age; women; those with higher Activities of Daily Living (ADL) scores; those without spouse; those with higher income; those suffering from stroke, dementia, lower limb fracture, or advanced tumor; and those with previous experience of formal and informal care were more likely to receive formal care in 2015. Furthermore, age, income and formal care fee in 2014 were significant predictors of formal care expenses in 2015. Taken together, the results showed that formal care provision in Shanghai was not determined by ADL scores, but was instead more related to income. This implied an inappropriate distribution of formal care among elderly population in Shanghai. Additionally, it appeared difficult for the elderly to quit the formal care once they begun to use it. These results highlighted the importance of assessing the need for formal care, and suggested that the government offer guidance on formal care use for the elderly. PMID:28448628

7 CFR 1486.505 - Can a Recipient appeal the determinations of the Director, CRS?

Code of Federal Regulations, 2010 CFR

2010-01-01

... FAS's expense. (c) The Deputy Administrator or the Deputy Administrator's designee will base the... later. The determination of the Deputy Administrator will be the final determination of FAS. The...

7 CFR 1486.505 - Can a Recipient appeal the determinations of the Director, CRS?

Code of Federal Regulations, 2011 CFR

2011-01-01

... FAS's expense. (c) The Deputy Administrator or the Deputy Administrator's designee will base the... later. The determination of the Deputy Administrator will be the final determination of FAS. The...

Alternative communication network designs for an operational Plato 4 CAI system

NASA Technical Reports Server (NTRS)

Mobley, R. E., Jr.; Eastwood, L. F., Jr.

1975-01-01

The cost of alternative communications networks for the dissemination of PLATO IV computer-aided instruction (CAI) was studied. Four communication techniques are compared: leased telephone lines, satellite communication, UHF TV, and low-power microwave radio. For each network design, costs per student contact hour are computed. These costs are derived as functions of student population density, a parameter which can be calculated from census data for one potential market for CAI, the public primary and secondary schools. Calculating costs in this way allows one to determine which of the four communications alternatives can serve this market least expensively for any given area in the U.S. The analysis indicates that radio distribution techniques are cost optimum over a wide range of conditions.

Communications Handbook for Traffic Control Systems

DOT National Transportation Integrated Search

1993-04-01

The communications system generally proves the most critical and expensive element of a traffic control system/IVHS. Therefore the successful design, implementation, and operation of the communications system become key to the effectiveness of the ov...

Hydrology with unmanned aerial vehicles (UAVs)

USDA-ARS?s Scientific Manuscript database

Hydrologic remote sensing currently depends on expensive and infrequent aircraft observations for validation of operational satellite products, typically conducted during field campaigns that also include ground-based measurements. With the advent of new, hydrologically-relevant satellite missions, ...

39 CFR 3.6 - Information furnished to Board-financial and operating reports.

Code of Federal Regulations, 2011 CFR

2011-07-01

... the following categories: (1) Mail volume by class; (2) Income and expense by principal categories; (3... workload and resource utilization); and (6) changes in postal costs. (b) These statements shall include...

25 CFR 39.604 - Is there a separate weight for school board training at Bureau-operated schools?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Is there a separate weight for school board training at... INTERIOR EDUCATION THE INDIAN SCHOOL EQUALIZATION PROGRAM School Board Training Expenses § 39.604 Is there a separate weight for school board training at Bureau-operated schools? Yes. There is an ISEP weight...

Theater gateway closure: a strategic level barricade

DTIC Science & Technology

that at the strategic level the effects are based on the economic and diplomatic elements of the national power, affecting proportionally sustainment...Seven months of detrimental political implications, expensive effects on military operations, and strategic level barricades during 2011 and 2012 in...logistical planners at the strategic level can anticipate or mitigate the effects of a theater gateway closure on military operations. Through two

Adoption of Lean Principles in a High-Volume Molecular Diagnostic Microbiology Laboratory

PubMed Central

Mitchell, P. Shawn; Mandrekar, Jayawant N.

2014-01-01

Clinical laboratories are constantly facing challenges to do more with less, enhance quality, improve test turnaround time, and reduce operational expenses. Experience with adopting and applying lean concepts and tools used extensively in the manufacturing industry is described for a high-volume clinical molecular microbiology laboratory, illustrating how operational success and benefits can be achieved. PMID:24829247