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Financial Definitions and Methodology

HCRIS format

Financial

Financial information is reported for a hospital's five most recent cost reporting periods.  The most current status of each period is reported (i.e. as submitted, settled, reopened, etc.).

Balance Sheet

Balance Sheet information is obtained from a hospital's Medicare cost report (W/S G).  The five most recent cost reporting periods are reported and data are updated on a quarterly basis as more recent information becomes available.

Income Statement

Income Statement information is obtained from a hospital's Medicare cost report (W/S G2 and G3).  The five most recent cost reporting periods are reported and data are updated on a quarterly basis as more recent information becomes available.  Data for cost reporting periods representing other than 12 months are annualized.

Uncompensated Care

Uncompensated Care information is obtained from a hospital's Medicare cost report (W/S S10).  Only the most recent cost reporting period is reported and data are annualized for periods representing other than 12 months.  Costs are estimated based on a hospital's gross charges and overall cost-to-charge ratio.  (Please note that this information is a new reporting requirement in the Medicare cost report and appears to be improperly reported by some hospitals.)

Bad Debt Expense line 26, col 1  
  Revenue Cost
Medicaid line 6, col 1 line 7, col 1
State Children's Health Insurance Program (SCHIP) line 10, col 1 line 11, col 1
State and local indigent care programs line 14, col 1 line 15, col 1
Other uncompensated care line 20, col 3 line 21, col 3
Restricted grants line 17, col 1 n/a
Non-restricted grants line 18, col 1 n/a