Summary Financial Data Elements

Dataset Elements

Income statement summary

Inpatient Revenue
Outpatient Revenue
Total Patient Revenue
Contractual Adjustments
Charity Care
Other Adjustments
Total Deductions from Revenue
Net Patient Service Revenue
Other Operating Revenue
Tax Revenue
Total Operating Revenue
Salaries and Benefits
Employee Benefits
Professional Fees
Purchased Services - Utilities
Purchased Services - Other
Rentals and Leases
License and Taxes
Bad Debts
Other Direct Expenses
Total Operating Expenses
Net Operating Revenue
Non Operating Income
Net Before Extraordinary Items
Extraordinary Items
Federal Income Tax
Net Revenue or Expense

Balance sheet summary

Total Current Assets
Total Board Designated Assets
Total Property, Plant & Equipment
Less Accumulated Depreciation
Net Property, Plant & Equipment
Total Investments & Other Assets
Total Intangible Assets
Total Assets
Total Current Liabilities
Total Deferred Credits
Total Long Term Debt
Less Current Maturities of LTD
Net Long Term Debt
Unrestricted Fund Balance
Total Equity
Total Liab & Fund Bal or Equity

Financial ratios

Operating Margin
Total Margin
Expense to Revenue
Nonoperating Revenue
Reported Income Index
Return on Total Assets
Return on Equity
Growth Rate in Equity
Liabilities to Assets
Days in Patient A/R
Average Payment Period
Days Cash on Hand
Equity Financing
Long Term Debt to Equity
Fixed Asset Financing
Cash Flow to Total Debt
Capital Expense
Times Interest Earned
Debt Service Coverage
Long Term Debt to Depreciation
Total Asset Turnover
Fixed Asset Turnover
Current Asset Turnover
Average Age of Plant
Financial Viability Index

Rate analysis

Operating Expenses
Capital Allowance
Tax Revenue
Net Patient Revenue
Deductions from Revenue
Total Patient Revenue
Adjusted Admissions
Adjusted Patient Days
Adj. Casemix Value Units
Patient Days
CASE Mix Index
Total Rate/ACMVU
Total Rate/APD
Total Rate/Adj Adm
Net Patient Revenue/ACMVU
Net Patient Revenue/APD
Net Patient Revenue/Adj Adm
Operating Expenses/ACMVU
Operating Expenses/APD
Operating Expenses/Adj Adm

Trend review

Adj Adm
Adj Pat Days
Operating Exp/ACMVU
Operating Exp/APD
Operating Exp/AA
Total FTE's
Total Paid Hours/Adj Adm
Total Paid Hours/Adj Pat Day
Total Paid Hours/ACMVU
Salaries, Wages, EBS/FTE
Salaries & Wages/FTE
Employee Benefits/FTE
% Employee Ben/Sal & Wages
Salaries & Wages/Adj Adm
Salaries & Wages/Adj Pat Day
Salaries & Wages/ACMVU
Professional Fees/Adj Adm
Professional Fees/Adj Pat Day
Professional Fees/ACMVU
Supplies/Adj Adm
Supplies/Adj Pat Day
Purchased Serv-Util/Adj Adm
Purchased Serv-Util/Adj Pat Day
Purchased Serv-Util/ACMVU
Purchased Serv-Oth/Adj Adm
Purchased Serv-Oth/Adj Pat Day
Purchased Serv-Oth/ACMVU
Deprec,Rent,Lease/Adj Adm
Deprec,Rent,Lease/Adj Pat Day
Other Direct Exp/Adj Adm
Other Direct Exp/Adj Pat Day
Other Direct Exp/ACMVU
Total Insurance/Adj Adm
Total Insurance/Adj Pat Day
Total Insurance/ACMVU
Total Interest Exp/Adj Adm
Total Interest Exp/Adj Pat Day
Total Interest Exp/ACMVU

Volume trends

Patient Days
Adj Adm
Adj Pat Days
Lic Beds
Avail Beds
Intensive Care, patient days
Acute Care, Patient days
Surgical Services, Op min
Laboratory, CAP units
Radiology, RVU's
CT Scanning, HECT Units
Emergency Room, Visits

Deductions from revenue

Deductions from Revenue
% of Total Revenue
Total Revenue
Medicare Revenue
% of Total Revenue
Medicaid Revenue
% of Total Revenue
Medicare Contractuals
% of Total Revenue
Medicaid Contractuals
% of Total Revenue
Worker's Compensation
% of Total Revenue
Negotiated Rates
% of Total Revenue
Other Contractuals
% of Total Revenue
Total Contractuals
% of Total Revenue
Charity Care
% of Total Revenue
Other Deductions
% of Total Revenue

Back to top