Assessing Safety Net Provider Financial Health: A Simple Measurement Tool. Table 2. Required Data from Audited Financial Statement Accounts and Their Sources

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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 Ratio	Current Liabilities
Working Capital	Current Assets
Working Capital	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
Return on Equity	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
Long-term Debt to Equity Ratio	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
Accounts Receivable Days	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
Average Age of Facility	Current Year Depreciation Expense	Income Statement
Net Patient Revenue as a Percentage of Total Expenses	Net Patient Revenue
Net Patient Revenue as a Percentage of Total Expenses	Total Expenses
Part 6 of Tool: Other
Gross Services Charge to Expense	Net Patient Revenue	Income Statement
	Bad Debt Expense	Income Statement
	Sliding Fee Adjustment	Auditor Notes
	Total Expenses	Income Statement

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