Financial Indicator Ratio Definitions
The definitions for the Financial Indicators are listed below. These definitions display both the names of the quantities involved in calculating each Indicator as well as the source in the Medicare cost reports for each quantity in the form of Worksheet, Column, and Line number. For instance, the Financial Indicator Total Margin % of Net Patient Revenue is defined as Net Income divided by Net Patient Revenue. Net Income for a hospital can be found on worksheet G-3, column 1, line 31. Where applicable, a description of whether higher or lower values are preferable is found beneath the definition. For any questions about definitions of the Financial Indicators or values found in the Financial Indicator reports, contact us.
Profitability
|
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Total
Margin % of Net Patient Revenue
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Net Income
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|
Net Patient Revenue
|
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|
G3,C1,L31
|
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|
G3,C1,L3
|
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|
Higher
values/increasing trends generally favorable
|
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|
Operating
Margin % of Net Patient Revenue
|
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Net Income from Service to
Patients
|
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|
Net Patient Revenue
|
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G3,C1,L5
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G3,C1,L3
|
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Higher
values/increasing trends generally favorable
|
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|
Nonoperating
Revenue % of Operating Revenue
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Other Revenue
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Net Patient Revenue
|
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G3,C1,L25
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G3,C1,L3
|
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Deductible
Ratio
|
|
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|
|
|
Contractual Allowances &
Patient Discounts
|
|
|
Total Patient Gross Revenues
|
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G3,C1,L2
|
|
|
G3,C1,L1
|
|
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Markup
Ratio
|
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Total Patient Gross Revenues
|
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Operating Expenses – Interest
Expense – Depreciation Expense
|
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G3,C1,L1
|
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G3,C1,L4 – A,C2,L88 – A,C2,L1thru4
|
|
|
Reported
Income Index
|
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Net Income
|
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Current Year Total Fund Balance –
Prior Year Total Fund Balance
|
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G3,C1,L31
|
|
|
Current G,C1thru4,L51 – Prior
G,C1thru4,L51
|
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|
With
adequate profitability, lower levels are favorable
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Return
on Equity
|
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Net Income
|
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Total Fund Balance
|
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G3,C1,L31
|
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|
G,C1thru4,L51
|
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|
|
Higher
values/increasing trends generally favorable
|
|
|
Return
on Assets
|
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Net Income
|
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Total Assets
|
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G3,C1,L31
|
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|
G,C1thru4,L27
|
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|
Higher
values/increasing trends generally favorable
|
|
|
Growth
Rate in Equity
|
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|
|
|
|
Current Year Total Fund Balance –
Prior Year Total Fund Balance
|
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|
Prior Year Total Fund Balance
|
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Current G,C1thru4,L51 – Prior
G,C1thru4,L51
|
|
|
Prior G,C1thru4,L51
|
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|
|
|
Higher
values/increasing trends generally favorable
|
Liquidity
|
|
Current
Ratio
|
|
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Current Assets
|
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Current Liabilities
|
|
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|
|
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|
|
|
G,C1thru4,L11
|
|
|
|
|
|
G,C1thru4,L36
|
|
|
|
|
|
|
|
|
|
|
|
Higher
values/increasing trends generally favorable
|
|
|
Average
Payment Period
|
|
|
|
|
|
|
365 x
|
Current Liabilities
|
|
|
Operating Expenses – Depreciation
Expense
|
|
|
|
|
|
|
365 x
|
G,C1thru4,L36
|
|
|
G3,C1,L4 – A,C2,L1thru4
|
|
|
|
|
|
|
Lower
values/decreasing trends generally favorable
|
|
|
Days
Cash on Hand, Short-Term Sources
|
|
|
|
|
|
|
365 x
|
Cash + Short Term Investments
|
|
|
Operating Expenses – Depreciation
Expense
|
|
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|
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365 x
|
G,C1thru4,L1 + G,C1thru4,L2
|
|
|
G3,C1,L4 – A,C2,L1thru4
|
|
|
|
|
|
|
Higher
values/increasing trends generally favorable
|
|
|
Days
Cash on Hand, All Sources
|
|
|
|
|
|
|
365 x
|
Cash + Short Term Investments +
Long Term Investments
|
|
|
Operating Expenses – Depreciation
Expense
|
|
|
|
|
|
|
365 x
|
G,C1thru4,L1 + G,C1thru4,L2 + G,L1thru4,L22
|
|
|
G3,C1,L4 – A,C2,L1thru4
|
|
|
|
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|
|
Higher
values/increasing trends generally favorable
|
|
|
Days
in Accounts Receivable
|
|
|
|
|
|
|
365 x
|
Receivables – Allowances for
Uncollectible Accounts
|
|
|
Net Patient Revenues
|
|
|
|
|
|
|
365 x
|
G,C1thru4,L3thru5 – G,C1thru4,L6
|
|
|
G3,C1,L3
|
|
|
|
|
|
|
Lower
values/decreasing trends generally favorable
|
Capital Structure
|
|
Equity
Financing
|
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Total Fund Balance
|
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Total Assets
|
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|
G,C1thru4,L51
|
|
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|
|
|
G,C1thru4,L27
|
|
|
|
|
|
|
|
|
|
|
|
Higher
values/increasing trends generally favorable
|
|
|
Long
Term Debt to Capitalization
|
|
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|
Long Term Debt
|
|
|
|
Long Term Debt + Total Fund
Balance
|
|
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|
G,C1thru4,L42
|
|
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|
G,C1thru4,L42 + G,C1thru4,L51
|
|
|
|
|
|
|
|
Lower
values/decreasing trends generally favorable
|
|
|
Fixed
Asset Financing
|
|
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|
Long Term Debt
|
|
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|
|
Total Fixed Assets
|
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|
G,C1thru4,L42
|
|
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|
G,C1thru4,L21
|
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|
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Lower
values/decreasing trends generally favorable
|
|
|
Capital
Expense Ratio
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
|
|
|
Operating Expenses + Other
Expenses
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
|
|
|
G3,C1,L4 + G3,C1,L30
|
|
|
|
|
|
|
|
Lower
values/decreasing trends generally favorable
|
|
|
Long
Term Debt per Bed
|
|
|
|
|
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|
Long Term Debt
|
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|
|
Facility Beds
|
|
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|
G,C1thru4,L42
|
|
|
|
|
|
|
S3I,C1,L25
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Lower
values/decreasing trends generally favorable
|
|
|
Times
Interest Earned
|
|
|
|
|
|
|
|
|
|
Net Income + Interest Expense
|
|
|
|
|
Interest Expense
|
|
|
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|
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|
|
G3,C1,L31 + A,C2,L88
|
|
|
|
|
A,C2,L88
|
|
|
|
|
|
|
|
|
|
Higher
values/increasing trends generally favorable
|
Asset Efficiency
|
|
Total
Asset Turnover
|
|
|
|
|
|
|
|
Net Patient Revenue + Other
Revenue
|
|
|
|
Total Assets
|
|
|
|
|
|
|
|
G3,C1,L3 + G3,C1,L25
|
|
|
|
G,C1thru4,L27
|
|
|
|
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|
|
|
Higher
values/increasing trends generally favorable
|
|
|
Fixed
Asset Turnover
|
|
|
|
|
|
|
|
Net Patient Revenue + Other
Revenue
|
|
|
|
Total Fixed Assets
|
|
|
|
|
|
|
|
G3,C1,L3 + G3,C1,L25
|
|
|
|
G,C1thru4,L21
|
|
|
|
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|
|
|
Higher values/increasing
trends generally favorable
|
|
|
Current
Asset Turnover
|
|
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|
Net Patient Revenue + Other
Revenue
|
|
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|
Current Assets
|
|
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|
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|
G3,C1,L3 + G3,C1,L25
|
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|
G,C1thru4,L11
|
|
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|
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|
Higher
values/increasing trends generally favorable
|
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|
Net
Fixed Assets per Bed
|
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|
Total Fixed Assets
|
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|
Hospital Beds
|
|
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|
G,C1thru4,L21
|
|
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|
S3I,C1,L25
|
|
Volume
|
|
Hospital
Beds
|
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Hospital Beds
|
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|
S3I,C1,L12
|
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|
Facility
Beds
|
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Facility Beds
|
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|
S3I,C1,L25
|
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|
General
Service Beds Percentage
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General Service Beds
|
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Facility Beds
|
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S3I,C1,L5
|
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S3I,C1,L25
|
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|
Hospital
Discharges
|
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|
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Hospital Discharges
|
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|
S3I,C15,L12
|
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|
Hospital
Discharges per Bed
|
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|
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Hospital Discharges
|
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|
Hospital Beds
|
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|
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|
S3I,C15,L12
|
|
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|
S3I,C1,L12
|
|
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|
Hospital
Patient Days
|
|
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|
|
|
|
Hospital Patient Days
|
|
|
|
|
|
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|
S3I,C6,L12lessL11
|
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|
Facility
Patient Days
|
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|
Facility Patient Days
|
|
|
|
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|
S3I,C6,L12lessL11&L14thru17&L21
|
|
|
Occupancy
- Hospital
|
|
|
|
|
|
Hospital Patient Days
|
|
|
Hospital Bed Days
|
|
|
|
|
|
S3I,C6,L12lessL11
|
|
|
S3I,C2,L12lessL11
|
|
|
Occupancy
- Facility
|
|
|
|
|
|
Facility Patient Days
|
|
|
Facility Bed Days
|
|
|
|
|
|
S3I,C6,L12lessL11&L14thru17&L21
|
|
|
S3I,C2,L12lessL11&L14thru17&L21
|
Length of Stay
|
|
Hospital
Length of Stay
|
|
|
|
|
|
|
Hospital Patient Days
|
|
|
|
Hospital Discharges
|
|
|
|
|
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S3I,C6,L12lessL11
|
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S3I,C15,L12
|
|
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|
Hospital
Length of Stay Adjusted for Case Mix
|
|
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|
Hospital Patient Days
|
/ CMI
|
|
|
|
|
Hospital Discharges
|
|
|
|
|
|
|
|
|
|
|
S3I,C6,L12lessL11
|
/ CMI
|
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|
|
|
S3I,C15,L12
|
|
|
|
|
Medicare
Length of Stay
|
|
|
|
|
|
|
Medicare Patient Days
|
|
|
|
Medicare Discharges
|
|
|
|
|
|
|
|
S3I,C4,L12
|
|
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|
S3I,C13,L12
|
|
|
|
Medicare
Length of Stay Adjusted for Case Mix
|
|
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|
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|
Medicare Patient Days
|
/ CMI
|
|
|
|
|
Medicare Discharges
|
|
|
|
|
|
|
|
|
|
|
S3I,C4,L12
|
/ CMI
|
|
|
|
|
S3I,C13,L12
|
|
|
|
|
Medicaid
Length of Stay
|
|
|
|
|
|
|
Medicaid Patient Days
|
|
|
|
Medicaid Discharges
|
|
|
|
|
|
|
|
S3I,C5,L12lessL11
|
|
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|
S3I,C14,L12
|
|
Payer Mix
|
|
Medicare
Percentage of Discharges
|
|
|
|
|
|
|
|
Medicare Discharges
|
|
|
|
|
Hospital Discharges
|
|
|
|
|
|
|
|
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|
S3I,C13,L12
|
|
|
|
|
S3I,C15,L12
|
|
|
|
|
Medicare
Percentage of Days
|
|
|
|
|
|
|
|
Medicare Days
|
|
|
|
|
Hospital Days
|
|
|
|
|
|
|
|
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|
S3I,C4,L12
|
|
|
|
|
S3I,C6,L12lessL11
|
|
|
|
|
Medicaid
Percentage of Discharges
|
|
|
|
|
|
|
|
Medicaid Discharges
|
|
|
|
|
Hospital Discharges
|
|
|
|
|
|
|
|
|
|
S3I,C14,L12
|
|
|
|
|
S3I,C15,L12
|
|
|
|
|
Medicaid
Percentage of Days
|
|
|
|
|
|
|
|
Medicaid Days
|
|
|
|
|
Hospital Days
|
|
|
|
|
|
|
|
|
|
S3I,C5,L12lessL11
|
|
|
|
|
S3I,C6,L12lessL11
|
|
|
|
|
Medicare
Outlier Payment Percentage
|
|
|
|
|
|
Medicare Outlier Payments
|
|
|
Medicare Outlier Payments +
Medicare Non-Outlier Payments
|
|
|
|
|
|
EA,C1&1.01,L2&2.01
|
|
|
EA,C1&1.01,L2&2.01 +
EA,C1&1.01,L1thru1.02&L1.07
|
|
|
Medicare
Case Mix Index
|
|
|
|
|
|
CMI
|
|
|
|
|
|
Medicare Case Mix Index from
fiscal year Acute Inpatient PPS Final Rule
|
|
|
Outpatient
Gross Revenue Percentage
|
|
|
|
|
|
|
Outpatient Gross Revenues
|
|
|
|
Total Patient Gross Revenues
|
|
|
|
|
|
|
|
G2,C2,L25
|
|
|
|
G2,C3,L25
|
|
|
|
Inpatient
Gross Revenue Percentage
|
|
|
|
|
|
|
Inpatient Gross Revenues
|
|
|
|
Total Patient Gross Revenues
|
|
|
|
|
|
|
|
G2,C1,L25
|
|
|
|
G2,C3,L25
|
|
|
|
Routine
Days Percentage
|
|
|
|
|
|
|
Routine Patient Days
|
|
|
|
Hospital Patient Days
|
|
|
|
|
|
|
|
S3I,C6,L5
|
|
|
|
S3I,C6,L12lessL11
|
|
Price
|
|
Gross
Price per Discharge
|
|
|
|
|
|
|
Total Gross Revenue
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
G2,C3,L25
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
Gross
Price per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Total Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
|
|
G2,C3,L25
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
|
Gross
Price per Adjusted Discharge
|
|
|
|
|
|
|
|
Total Gross Revenue
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G2,C3,L25
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Gross
Price per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
Total Gross Revenue
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
G2,C3,L25
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
|
Gross
Price per Day
|
|
|
|
|
|
Total Gross Revenue
|
|
|
Patient Days
|
|
|
|
|
|
G2,C3,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Gross
Price per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Total Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
|
|
|
|
G2,C3,L25
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
|
Gross
Price per Adjusted Day
|
|
|
|
|
|
|
|
|
Total Gross Revenue
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G2,C3,L25
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Gross
Price per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Total Gross Revenue
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
G2,C3,L25
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Net
Revenue per Discharge
|
|
|
|
|
|
|
Net Patient Revenues
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
G3,C1,L3
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
Net
Revenue per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Net Patient Revenues
|
/ CMI
|
/ Wage
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
|
|
G3,C1,L3
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
|
Net
Revenue per Adjusted Discharge
|
|
|
|
|
|
|
|
Net Patient Revenues
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G3,C1,L3
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Net
Revenue per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
Net Patient Revenues
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
G3,C1,L3
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
|
Net
Revenue per Day
|
|
|
|
|
|
Net Patient Revenues
|
|
|
Patient Days
|
|
|
|
|
|
G3,C1,L3
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Net
Revenue per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Net Patient Revenues
|
/ CMI
|
/ Wage
|
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
|
|
|
|
G3,C1,L3
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
|
Net
Revenue per Adjusted Day
|
|
|
|
|
|
|
|
|
Net Patient Revenues
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G3,C1,L3
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Net
Revenue per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Net Patient Revenues
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
G3,C1,L3
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
Cost
|
|
Cost
per Discharge
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
|
|
Discharges
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
|
|
S3I,C15,L12&L14&L17
|
|
|
Cost
per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
/ CMI
|
/ Wage
|
|
|
Discharges
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
/ CMI
|
/ Wage
|
|
|
S3I,C15,L12&L14&L17
|
|
|
Cost
per Adjusted Discharge
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Cost
per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Cost
per Day
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
|
|
Patient Days
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Cost
per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Cost
per Adjusted Day
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Cost
per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
|
Operating Expenses - Depreciation
Expense - Interest Expense
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
G3,C1,L4 - A,C2,L1thru4 - A,C2,L88
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Salaries
per Discharge
|
|
|
|
|
|
|
Salaries
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
A,C1,L95
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
Salaries
per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
Salaries
|
/ CMI
|
/ Wage
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
A,C1,L95
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
Salaries
per Adjusted Discharge
|
|
|
|
|
|
|
|
Salaries
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C1,L95
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Salaries
per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
Salaries
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
A,C1,L95
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
|
Salaries
per Day
|
|
|
|
|
|
Salaries
|
|
|
Patient Days
|
|
|
|
|
|
A,C1,L95
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Salaries
per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
Salaries
|
/ CMI
|
/ Wage
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
|
|
A,C1,L95
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
Salaries
per Adjusted Day
|
|
|
|
|
|
|
|
|
|
Salaries
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C1,L95
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Salaries
per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Salaries
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
A,C1,L95
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Capital
Costs per Discharge
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
|
|
Discharges
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
|
|
S3I,C15,L12&L14&L17
|
|
|
Capital
Costs per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
/ CMI
|
/ Wage
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
Capital
Costs per Adjusted Discharge
|
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Capital
Costs per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
Capital
Costs per Day
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
|
|
Patient Days
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
Capital
Costs per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
/ CMI
|
/ Wage
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
Capital
Costs per Adjusted Day
|
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
Capital
Costs per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
Depreciation Expense + Interest
Expense
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
A,C2,L1thru4 + A,C2,L88
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
General
Service Costs per Discharge
|
|
|
|
|
|
|
|
General Service Costs
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
|
General
Service Costs per Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
|
General Service Costs
|
/ CMI
|
/ Wage
|
|
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
/ CMI
|
/ Wage
|
|
|
|
|
|
|
S3I,C15,L12&L14&L17
|
|
|
|
|
|
|
General
Service Costs per Adjusted Discharge
|
|
|
|
|
|
|
|
General Service Costs
|
x
|
Inpatient Gross Revenue
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
x
|
G2,C1,L25
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
General
Service Costs per Adjusted Discharge Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
|
General Service Costs
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
|
Discharges
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C15,L12&L14&L17
|
G3,C1,L1
|
|
|
|
|
General
Service Costs per Day
|
|
|
|
|
|
|
General Service Costs
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
General
Service Costs per Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
General Service Costs
|
/ CMI
|
/ Wage
|
|
|
|
|
Patient Days
|
|
|
|
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
/ CMI
|
/ Wage
|
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
|
|
|
|
General
Service Costs per Adjusted Day
|
|
|
|
|
|
|
|
General Service Costs
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
General
Service Costs per Adjusted Day Adjusted for Case Mix and Wage Index
|
|
|
|
|
|
|
|
|
|
|
General Service Costs
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
/ Wage
|
|
|
|
Patient Days
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
A,C1&C2,L1thru24
|
x
|
G2,C1,L25
|
/ CMI
|
/ Wage
|
|
|
|
S3I,C6,L12lessL11&L14thruL17&L21
|
G3,C1,L1
|
|
|
|
FTEs
per Occupied Bed - Hospital
|
|
|
|
|
|
|
|
FTEs
|
|
|
|
|
Patient Days / 365
|
|
|
|
|
|
|
|
|
|
S3I,C10,L12
|
|
|
|
|
S3I,C6,L12 / 365
|
|
|
|
|
FTEs
per Occupied Bed Adjusted for Case Mix - Hospital
|
|
|
|
|
|
|
|
|
|
|
FTEs
|
/ CMI
|
|
|
|
|
|
|
Patient Days / 365
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
S3I,C10,L12
|
/ CMI
|
|
|
|
|
|
|
S3I,C6,L12 / 365
|
|
|
|
|
|
|
Manhours
per Discharge - Hospital
|
|
|
|
|
|
|
|
FTEs x 2,080
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
S3I,C10,L12 x 2,080
|
|
|
|
|
S3I,C15,L12
|
|
|
|
|
Manhours
per Discharge Adjusted for Case Mix - Hospital
|
|
|
|
|
|
|
|
|
|
|
FTEs x 2,080
|
/ CMI
|
|
|
|
|
|
|
Discharges
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
S3I,C10,L12 x 2,080
|
/ CMI
|
|
|
|
|
|
|
S3I,C15,L12
|
|
|
|
|
|
|
Salary
per FTE
|
|
|
|
|
|
|
Salaries
|
|
|
|
FTEs
|
|
|
|
|
|
|
|
A,C1,L101
|
|
|
|
S3I,C10,L25
|
|
|
|
Salary
per FTE Adjusted for Wage Index
|
|
|
|
|
|
|
|
|
Salaries
|
/ Wage
|
|
|
|
|
FTEs
|
|
|
|
|
|
|
|
|
|
|
A,C1,L101
|
/ Wage
|
|
|
|
|
S3I,C10,L25
|
|
|
|
|
Wage
Index
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Wage
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Medicare
Wage Index from fiscal year Acute Inpatient PPS Final Rule
|
|
|
FTEs
per Adjusted Occupied Bed - Hospital
|
|
|
|
|
|
|
|
FTEs
|
x
|
Inpatient Gross Revenue
|
|
|
Patient Days / 365
|
Total Gross Revenue
|
|
|
|
|
|
|
|
S3I,C10,L12
|
x
|
G2,C1,L25
|
|
|
S3I,C6,L12 / 365
|
G3,C1,L1
|
|
|
FTEs
per Adjusted Occupied Bed Adjusted for Case Mix - Hospital
|
|
|
|
|
|
|
|
|
|
|
FTEs
|
x
|
Inpatient Gross Revenue
|
/ CMI
|
|
|
|
|
Patient Days / 365
|
Total Gross Revenue
|
|
|
|
|
|
|
|
|
|
|
|
|
S3I,C10,L12
|
x
|
G2,C1,L25
|
/ CMI
|
|
|
|
|
S3I,C6,L12 / 365
|
G3,C1,L1
|
|
|