Data on Rural Hospitals
This table shows the extent to which a hospital has assets available to cover financial losses.
Current Net Assets is calculated by subtracting the hospital’s Current Liabilities (e.g., accounts payable) from its Current Assets (e.g., cash and accounts receivable).
Total Net Assets (excluding Fixed Assets) is calculated by subtracting the hospital’s Current Liabilities and Long-Term Liabilities (e.g., long-term debt) from the sum of its Current Assets and Other Assets (e.g., investments). Fixed Assets (e.g., the hospital building) are not included since using fixed assets to pay for financial losses would require sale of parts of the hospital facility.
The Total Expenses and Net Assets amounts shown are for the most recent Cost Report available. The Patient Service Margin and Total Margin represent the averages from the three most recent Cost Reports available.
Additional details on the methodology are available in the Methodology section.