One chart of accounts serves both internal, external reporting.
Caruana
R A
RA
McHugh
E T
ET
D000066:Accounting / Q000379:methods*; D003201:Computers; D003361:Cost Allocation; D006746:Hospital Bed Capacity, 500 and over; D006753:Hospital Records; D009519:New York City; D011996:Records; D014481:United States