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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.)

  Revenue Cost
Medicaid line 17.01 line 29
State Children's Health Insurance Program (SCHIP) line 19 line 27
State and local indigent care programs line 18 line 25
Other uncompensated care line 17 line 31
Restricted grants line 20  
Non-restricted grants line 21