This source is used for income and expenses derived from direct patient care. Included in this source are capitated contracts such as Yale Health Plan, VA contracts and other patient care billed through PFS or YSM’s other billing systems. Fiscal year beginning and ending balances in this source should be zero.

This source is used to capture revenue and expenses derived from contracts with affiliated hospitals (not including contracts with YNHH for Inpatient and Shared Services, which are covered in source 00055). Included in this source are contracts for residents, rent-a-docs, CME contract and Medical Administration Agreements. The following awards are associated with this source:

• 0052AM: Used for all agreements with the exception of affiliated hospital agreements and resident agreements.
• W Series: Used for affiliated hospital agreements.
• W00097: Used for resident agreements.

This source is used to capture revenue and expenses derived from tests performed at labs, interpretation of lab results, and administration of lab services. This source INCLUDES YNHH labs.

This source is used to capture activity in related entities and other clinical investments that occur on the University’s books. The award for this source is 0054AM. Use of this source must be cleared through Financial Operations.

This source is used for all salary activity associated with YNHH Shared Service and Impatient Agreements. The awards for this source are 0058AM for Shared Services and 0059AM for Inpatient.