| | | | | | | | | | | Answers |
| ______________INSERT Organization Name | | | | | ______________INSERT Organization Name | | | | | | | A | | B | | | D | | E | | F | | G |
| Statement of Operations (in thousands) | | | | | Balance Sheet (in thousands) | | | | | (in '000) |
| for the Years Ended December 31, 20X1 and 20X0 | | | | | for the Years Ended December 31, 20X1 and 20X0 | | | | | | | 12/31/20X1 | | 12/31/20X0 | | | 20X1 | | 20X1 | | 20X0 | | 20X0 |
| | | | | | | | | | | Ratio[a] | | [D/E] | | [F/G] | | | Numerator | | Denominator | | Numerator | | Denominator |
| | 20X1 | | 20X0 | | | 20X1 | | 20X0 |
| Revenues | | | | | Current assets | | | | | Current Ratio |
| Net patient service revenue | | | | | Cash and cash equivalents | | | | | Quick Ratio |
| Net assets released from restriction | | | | | Net patient receivables | | | | | Acid Test Ratio |
| Total operating revenues | | | | | Inventory | | | | | Days in Accounts Receivable |
| | | | | | Total current assets | | | | | Days Cash on Hand |
| Expenses | | | | | | | | | | Average Payment Period (Days) |
| Salaries and benefits | | | | | Non-current assets |
| Supplies and other expenses | | | | | Plant, property, and equipment | | | | | Operating Revenue per Adjusted Discharge |
| Depreciation | | | | | Gross plant, property, and equipment | | | | | Operating Expense per Adjusted Discharge |
| General services | | | | | (less accumulated depreciation) | | | | | Salary & Benefit Exp. as % of Operating Exp. |
| Total operating expenses | | | | | Net plant, property, and equipment | | | | | Operating Margin |
| | | | | | | | | | | Non-Operating Revenue |
| Operating income | | | | | Board-designated funds | | | | | Return on Total Assets |
| Non-operating income | | | | | | | | | | Return on Net Assets |
| | | | | | Total assets |
| Excess of revenues over expenses | | | | | | | | | | Total Asset Turnover Ratio |
| | | | | | Current liabilities | | | | | Fixed Asset Turnover Ratio |
| Increase (decrease) in net assets | | | | | Accounts payable | | | | | Age of Plant Ratio |
| | | | | | Accrued expenses |
| | | | | | Total current liabilities | | | | | Long-Term Debt to Net Assets |
| | | | | | | | | | | Net Assets to Total Assets |
| | | | | | Long-term liabilities |
| | | | | | Bonds payable |
| | | | | | Total long-term liabilities |
| | | | | | Net assets |
| | | | | | Total liabilities and net assets |