Measure
|
Item Needed for the
Tool
|
Where to Find the Item
|
Part 1: Liquidity |
Current Ratio |
Current Assets |
Balance Sheet |
Current
Liabilities |
Working Capital |
Current
Assets |
Current
Liabilities |
Defensive Interval |
Cash |
Temporary
Investments |
Accounts
Receivable (Net Patient) |
Total
Expenses |
Income
Statement |
Bad Debt
Expense |
Current
Year Depreciation Expense |
Part 2 of Tool:
Equity/Profitability |
Return on Equity |
Change
in Net Assets |
Income
Statement |
Net
Assets |
Balance
Sheet |
Debt to Equity Ratio |
Current
Liabilities |
Long-term
Liabilities |
Net
Assets |
Return on Assets |
Change
in Net Assets |
Income
Statement |
Current
Assets |
Balance
Sheet |
Long-term
Assets |
Long-term Debt to Equity Ratio |
Long-term
Liabilities |
Net
Assets |
Part 3 of Tool:
Coverage |
Operating Cash Flow to Total Debt |
Cash
Flow from Operations |
Statement
of Cash Flow |
Current
Liabilities |
Balance
Sheet |
Long-term
Liabilities |
Debt Ratio |
Current
Liabilities |
Long-term
Liabilities |
Current
Assets |
Long-term
Assets |
Part 4 of Tool:
Activity |
Accounts Payable Days |
Accounts
Payable |
Balance
Sheet |
Total
Expenses |
Income
Statement |
Interest
Expense |
Current
Year Depreciation Expense |
Accounts Receivable Days |
Net
Patient Accounts Receivable |
Balance
Sheet |
Net
Patient Revenue |
Income
Statement |
Uncollectible Accounts Receivable Ratio |
Allowance
for Doubtful Accounts |
Balance
Sheet |
Allowance
for Uncollectible Accounts |
Auditor
Notes |
Net
Patient Accounts Receivable |
Balance Sheet |
Part 5 of Tool:
Other |
Average Age of Facility |
Accumulated
Depreciation |
Balance
Sheet or Auditor Notes |
Current
Year Depreciation Expense |
Income
Statement |
Net Patient Revenue as a Percentage of Total Expenses |
Net Patient Revenue |
Total Expenses |
Part 6 of Tool:
Other |
Gross Services Charge to Expense |
Net
Patient Revenue |
Income
Statement |
Bad Debt
Expense |
Sliding
Fee Adjustment |
Auditor
Notes |
Total Expenses |
Income Statement |