02.11F Medical & Scientific Services & Supplies (25XXX)
25001 Pharmaceuticals
Costs of pharmaceuticals and pharmaceutical supplies.
25002 Blood & Blood Products
Expenditures for blood and blood products for transfusions, including plasma and albumin.
25003 Intravenous (IV) Solutions & Supplies
Expenditures for intravenous fluids and for supplies necessary for their administration.
25004 Anesthetic Materials
Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.
25010 Oxygen & Other Compressed Gases
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.
25012 Laboratory Reagents
Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.
25020 Radioactive Materials
Costs of radioactive materials used for medical or scientific purposes.
25021 Radiology Films (tax reportable)
Costs of radiological films.
25022 Radiology Procedures & Readings (tax reportable)
Payments to radiologists for taking and interpreting X-rays.
25030 Dressing Materials
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.
25031 Sutures
Expenditures for sutures.
25040 Syringes & Needles
Expenditures for syringes and needles used in hospitals and clinics.
25041 Glassware Medical/Scientific
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.
25042 Rubber & Plastic Supplies Medical/Scientific
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.
25044 Specialty Cleaning Supplies
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.
25046 Vaccines
Expenditures for vaccines used in hospitals and clinics.
25051 Appliances Braces (tax reportable)
Expenditures for the manufacture, fitting or repair of orthopedic braces.
25099 Other Medical/Scientific Materials & Supplies
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)).
25101 Laboratory Services (tax reportable)
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.)
25108 Drug Testing Service (tax reportable)
Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.
25110 Hospitalization-Inpatient (tax reportable)
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.
25111 Hospitalization-Outpatient (tax reportable)
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.
25119 Rehabilitation - Outpatient (tax reportable)
Expenditures for rehabilitative care for patients who are not kept overnight.
25120 Medical Services (tax reportable)
Payments to medical doctors for professional services as well as payments for hospital charges.
25122 Surgical Services (tax reportable)
Payments to medical doctors for the performance of surgical procedures.
25123 Anesthesia Services (tax reportable)
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.
25124 General Dental Services (tax reportable)
Payments to dentists for general dental care.
25126 Psychological Services (tax reportable)
Payments to psychologists for psychological evaluation and therapy.
25127 Physical Therapy (tax reportable)
Payments to registered physical therapists or medical doctors for physical therapy services.
25135 Agency Nurse Fee (tax reportable)
Payments to private agencies who provide temporary nursing services.
25140 Research Subjects (tax reportable)
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)
25150 Electrocardiogram (EKG) Services (tax reportable)
Expenditures for electrocardiograms for patients.
25151 Electroencephalogram (EEG) Services (tax reportable)
Expenditures for electroencephalograms for patients.
25152 Echo Cardiogram (tax reportable)
Expenditures for echocardiograms for patients.
25199 Other Medical/Scientific Services (tax reportable)
Expenditures for medical and scientific services not otherwise categorized.
