industry: healthcare
description: |
Sub-account expansions for diversified healthcare operations
(hospital + pharmacy + medical-device elements).
version: 1
expansions:
- parent_account: "4000" parent_name: "Product Revenue"
sub_accounts:
- { suffix: "10", name: "Pharmaceutical Sales", weight: 1.00 }
- { suffix: "30", name: "Medical Devices", weight: 0.65 }
- { suffix: "50", name: "Diagnostic Reagents", weight: 0.40 }
- { suffix: "75", name: "Consumables & Disposables", weight: 0.30 }
- parent_account: "4100" parent_name: "Service Revenue"
sub_accounts:
- { suffix: "10", name: "Inpatient Care", weight: 1.00 }
- { suffix: "20", name: "Outpatient Care", weight: 0.85 }
- { suffix: "35", name: "Surgical Procedures", weight: 0.70 }
- { suffix: "55", name: "Diagnostic Imaging", weight: 0.55 }
- { suffix: "70", name: "Laboratory Services", weight: 0.50 }
- { suffix: "90", name: "Telehealth", weight: 0.30 }
- parent_account: "5000" parent_name: "Cost of Goods Sold"
sub_accounts:
- { suffix: "10", name: "Pharmaceutical COGS", weight: 1.00 }
- { suffix: "30", name: "Device COGS", weight: 0.60 }
- { suffix: "50", name: "Reagent COGS", weight: 0.40 }
- { suffix: "70", name: "Medical Supplies", weight: 0.55 }
- parent_account: "6100" parent_name: "Salaries and Wages"
sub_accounts:
- { suffix: "10", name: "Physicians", weight: 1.00 }
- { suffix: "20", name: "Nursing Staff", weight: 0.95 }
- { suffix: "40", name: "Allied Health Professionals", weight: 0.65 }
- { suffix: "60", name: "Administrative Staff", weight: 0.55 }
- { suffix: "80", name: "Research Staff", weight: 0.30 }
- parent_account: "6800" parent_name: "Insurance Expense"
sub_accounts:
- { suffix: "10", name: "Medical Malpractice", weight: 1.00 }
- { suffix: "30", name: "Property & Casualty", weight: 0.45 }
- { suffix: "60", name: "Cyber & D&O", weight: 0.30 }