| 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 | |