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revenue, net worth, or liability account;
(4) “day treatment” means an intensive program of rehabilitative activities, conducted in a structured, supervised manner, serving adolescents with behavioral and emotional problems and the natural families or foster families of those adolescents; “day treatment” includes an individual service plan for each adolescent, and
(A) training and counseling in basic living skills, interpersonal skills, and problem-solving skills;
(B) academic and physical education;
(C) recreation; and
(D) counseling for the adolescent and the adolescent’s foster family and natural family, aimed at alleviating the behavioral or emotional problems of the adolescent;
(5) “debit” means an entry on the left-hand side of an account to show an addition to an expense or asset account or a deduction from a revenue, net worth, or liability account;
(6) “department” means the Department of Health;
(7) “emergency shelter care” means temporary residential child care for children that are in immediate danger in their present environment, and for children for whom the department can find no other care for a short period of time;
(8) “general and administrative costs” means costs that are incurred for common or joint objectives, and are not readily subject to treatment as a direct cost;
(9) “intensive residential treatment program” means residential child care for children with severe emotional or behavioral disorders that cause them to be a danger to themselves or others, provided on a 24-hour-a-day basis, in a highly structured, secure program designed to meet the needs of children that
(A) have attempted or threatened suicide;
(B) have committed or attempted assault or other offenses against persons;
(C) have repeatedly committed or attempted property offenses;
(D) have repeatedly run away; or
(E) have engaged in a combination of these behaviors;
(10) “placement of a child” means securing admission of a child to a facility;
(11) “project” means
(A) an activity of a grantee or proponent that requires expenditure of money or use of assets, and that is governed by the terms of a single grant, contract, trust agreement, or endowment; or