Costs of pharmaceuticals and pharmaceutical supplies.
OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Costs of pharmaceuticals and pharmaceutical supplies.
Expenditures for blood and blood products for transfusions, including plasma and albumin.
Expenditures for intravenous fluids and for supplies necessary for their administration.
Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.
Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).
Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
Costs of radioactive materials used for medical or scientific purposes.
Costs of radiological films.
Payments to radiologists for taking and interpreting X-rays.
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
Expenditures for sutures.
Expenditures for syringes and needles used in hospitals and clinics.
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
Expenditures for vaccines used in hospitals and clinics.
Expenditures for the manufacture, fitting or repair of orthopedic braces.
Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).
Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)
Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
Expenditures for rehabilitative care for patients who are not kept overnight.
Payments to medical doctors for professional services as well as payments for hospital charges.
Payments to medical doctors for the performance of surgical procedures.
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
Payments to dentists for general dental care.
Payments to psychologists for psychological evaluation and therapy.
Payments to registered physical therapists or medical doctors for physical therapy services.
Payments to private agencies who provide temporary nursing services.
This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)
Expenditures for electrocardiograms for patients.
Expenditures for electroencephalograms for patients.
Expenditures for echocardiograms for patients.
Expenditures for medical and scientific services not otherwise categorized.