Cash Flow Statement

Statement of Changes in Net Assets (in '000s)

For the Year Ended September 30, 2016

9/30/2016

Unrestricted net assets

Excess of revenues over expenses

Unrestricted contributions

0

Transfer to parent corporation

Change in unrestricted net assets

0

Temporarily restricted net assets

Net assets released from temporary restriction

Change in temporarily restricted net assets

0

Permanently restricted net assets

0

Change in permanently restricted net assets

0

Increase in net assets

0

Beginning balance, net assets

Ending balance, total net assets

$0

Balance Sheet (in '000s)

For the Year Ended September 30, 2016

9/30/2016

Current assets

Cash and cash equivalents

Net accounts receivable

Inventory

Total current assets

Gross plant, property, and equipment

(less accumulated depreciation)

Net plant, property & equipment

Long-term investments

Total assets

$0

Current liabilities

Accounts payable

Wages payable

Total current liabilities

Long-term debt

Total liabilities

Net assets

Ending balance, unrestricted net assets

Ending balance, temporarily restricted net assets

Total net assets

Total liabilities and net assets

$0

Profit and Loss Statement

Statement of Operations (in '000s)

For the Year Ended September 30, 2016

9/30/2016

Unrestricted revenues

Patient revenues (net of contractuals)

Provision for bad debt expense

Net patient revenues

Net assets released from temporary restriction

Total revenues

Operating expenses:

Labor expense

General expense

Supply expense

Depreciation expense

Interest expense

Total operating expenses

Excess of revenues over expenses

Transfer to parent corporation

Increase in unrestricted net assets

$0

Developing Financial Statements All organizations. including those in the healthcare industry, need to make moneyr to be protable and survive. Financial statements, such as balance sheets, prot and loss statements. and cash ow statements, summarize this protability and an organization's overall nancial status. Chester Medical |l'lenter Chester Medical Center is a large mid-western acute care and ambulatory facility serving an urban city:r population. Givens [In 'nees]: Provision for bad detrt muse $11123} Cash $12.6") Patient raver-Mes [net of mantras} $135.va Net accounts receivable $15.31!] Encing balance. ternrttortlllglI restricted net $13.70!] W. 5 .-'. e .' .ble 51m InventoryI 14.4w Lug-lane debt $39.le Eu - emense 121." Gross plant NM. and equlprnem sirsooo Net assets released from temporary restriction 13.3w Depreciation excel-use 110.0% General caper-Be $36.11": Transfer to parent corporation {$3.3M} : .uo'nnln balmee.u1resuicted netassets nelson Accounts pavdnle Him Beginnlng balance, temporariv restricted net $1 1m" Interest expense $1.5m Lmorexpense $105." mum depreciation moot} Long-lane 'I'rvestlrlems. restricted 554.3110 End 5 balance. unrestricted net assets ltd (2:1:an smmucmngu m um um; (m WM] Fmtlm'lmr Endad Summhermznm EWING mm" mm: muenu-mnpmu WSW: D unknown-1241mm Champ in mmmms a Wmmtm ":1 asst-.1: released hum kmwnry mmdnn cannot in Icmpomrify Wmassnls :2 WWth Chiminpermambfy msmsneusses a mummnellm a WM\m.mm Emim Ind-rm. natal net mm: 10 mm am my malt mum" Dperannlu (m mm] Fmm'lmr Endad Summhermznm gramme Wm Danelll memes "M a! WWW Fmvlsm In! bad dab! mm net mammals: Mel use}: mama mm. mpuniry remain" 1am! 1mm WWW: mm was: General expense Small! =xv=ns= Weaver-be M um: mm mama menses Excessalmvanucs mmms Tmnmmmmm Immune m Illllllirm nel um- mun-n2 5mm (in mm Fullne'lur Emu: upmmermzms Mums gamma cash and El" Emmi: Mel mm: was: human Tomi mam ems: um mum, and enuillmm' (La maximum) N51 mm "mm a; n imam Lav-wow 1mm rml m Sn mm mm manuals: TWWMMMS; Lav-awn um Total W mm Enlly hllnnw, unlulmkd "=1 assets Enlly hnlnnDEJEmnumlllr lawman ":1 inch mm! M! m nun lihililiel m m Islet: 5n