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Table 2. Required Data from Audited Financial Statement Accounts and Their Sources

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

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