550

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BS

	Account Name		Amount		Account Name	Amount
Current Assets				Current Liabilities
	Prepaid Expenditures		3,811		Accounts payable	713
	Cash and Cash Equivalents		21,409		Salaries &withholdings payable	4,164
	Inventories		2,499		Notes payable	1,153
	Accounts Receivable Gross	26,406			Current portion of long term debt	2,058
	Allowances from Accounts Receivable	(4,508)
	Net A/R		21,898
	Total Current Assets		49,617		Total Current Liabilities	8,088
Long-term Assets				Long Term Liabilties
	Plant Property& Equipment (PP&E)	116,327			Long Term Debt, less current portion	14,798
	Less Accumulated depreciation	(43,417)
	Total Long-term Assets		72,910		Total Long Term Liabilities	14,798
					Total Liabilities	22,886
					Net Assets (Equity)	99,641
	Total Assets		122,527		Total Net Assets plus Liability	122,527

&12EFG Hospital (000s omitted) Balance Sheet For the year ended 12/31/14

IS

Revenue
	Inpatient Services Revenue	92,085
	Out Patient Services Revenue	103,258
	Total Gross Revenue	195,343
	Revenue Deductions	(48,755)
	Net operating revenue	146,588
Expenses
	Salary & Wage expense	69,764
	Employee Benefits expense	11,290
	Physician Fees expense	3,815
	Supplies expense	23,800
	Repairs & Maintenance expense	2,205
	Depreciation expense	8,326
	Insurances expense	1,812
	Utilities expense	2,256
	Other Operating Expenses	10,533
	Total operating expenses	133,801
Net Income from Operations		12,787
Other income (loss)
	Interest Income	1,960
	Net income(loss)	14,747

&12EFG Hospital (000s omitted) Income Statement For the year ended 12/31/14

Cash Flows

	December 31, 2014		December 31, 2013		Instructions:
Operating Net Income		12,787		12,645	Bring over from Income Statement
Reconcilliation of Net Income to Cash Flow:
Add Back: Depreciation and Amortization	8,326		7,698		Bring over from Income Statement - Depreciation Expense
(Increase)/Decrease in Accounts Receivable	4,000		10,000		There was a decrease in Accounts Receivable of 4,000
(Increase)/Decrease in Inventory	(500)		(1,000)		There was an increase in Inventory of 500
(Increase)/Decrease in Prepaid Expense	(1,000)		1,500		There was an increase in Prepaid Expense of 1,000
Increase/(Decrease) in Accounts Payable	(1,500)		2,000		There was a decrease in Accounts Payable of 1,500
Adjustments to Net Income		9,326		20,198	Sum all adjustments
Net Cash Flow from Operations		22,113		32,843	Subtract adjustments from Operating Net Income
Captial and Related Financing
Purchase of Capital Equipment	(10,000)		-		You purchased new computers for 10,000
Proceeds of Capital Financing	-		-		There were no proceeds from Capital Financing
Interest on Lont-term Debt	(4,000)		(5,000)		There was 4,000 paid on Interest on Long-term Debt
Principal on Long-term Debt	(11,000)		(10,000)		There was 11,000 paid on the Principle on Long-term Debt
Net Cash from Capital and Related Financing		(25,000)		(15,000)	Sum all Captial and Related Financing
Investments
Investment Income	1,960		2,000		You received 1,960 from investment income
(Purchase)/Sale of Investments	(1,500)		-		You purchased a Certificate of Deposit for 1,500
Net Cash from Investments		460		2,000	Sum all Investment Income
Net increase in Cash & Cash Equivalents		(2,427)		19,843	Add Net Cash Flow from Operations, Net Cash from Capital and Related Financing and Net Cash from Investments
Cash & Case Equivalents, Beginning of Year		24,843		5,000	Put the Cash and Cash Equvalents from 2013 in this cell
Cash & Cash Equivalents, End of Year		22,416		24,843	Sum Net increase in Cash and Cash Equvalents from 2013 and 2014

EFG Hospital (000s omitted) Statement of Cash Flows For the year ended 12/31/14

Changes in Fund Balance

	December 31, 2014		December 31, 2013
Balance First of Year		84,894		70,249	Put the number from the previous year's balance here.
Revenue in Excess of Expenses		12,787		12,645	Bring the Net Income from the Income Statement here
Interest Income		1,960		2,000	Bring the Interest Income from the Income Statement
Balance End of Year		99,641		84,894	Sum it all up here

EFG Hospital (000s omitted) Changes in Fund Balance For the year ended 12/31/14

Accounts

	Accounts payable		713
	Accounts Receivable Gross		26,406
	Allowances from Accounts Receivable		(4,508)
	Cash and Cash Equivalents		21,409
	Current portion of long term debt		2,058
	Depreciation expense		8,326
	Employee Benefits expense		11,290
	Inpatient Services Revenue		92,085
	Insurances expense		1,812
	Interest Income		1,960
	Inventories		2,499
	Less Accumulated depreciation		(43,417)
	Long Term Debt, less current portion		14,798
	Notes payable		1,153
	Other Operating Expenses		10,533
	Out Patient Services Revenue		103,258
	Physician Fees expense		3,815
	Plant Property& Equipment (PP&E)		116,327
	Prepaid Expenditures		3,811
	Repairs & Maintenance expense		2,205
	Revenue Deductions		(48,755)
	Salaries &withholdings payable		4,164
	Salary & Wage expense		69,764
	Supplies expense		23,800
	Utilities expense		2,256