Create a new excel workbook with a Statement of Operations and a Balance Sheet using a provided word bank to create the rows in the workbook. The Statement of Operations will be used in throughout the course to create a four-year Proforma for the hospitals proposed new capital project- an Ambulatory Surgery Center.

Contractual Adjustment	Gross Patient Services Revenue
Admin Salaries Expense	Admin Benefits Expense
Net Property Plant & Equipment	Long Term Investment
TOTAL NONCURRENT ASSETS	Charity Care Adjustment
Bad Debt Adjustment	TOTAL OPERATING EXPENSES
General & Administrative Expense	Accounts Payable
Accrued Salaries Payable	Interest Expense
Gross Patient Accounts Receivable	Less: Accumulated Depreciation
Property Plant & Equipment	EXCESS OF REVENUES OVER EXPENSES
OPERATING INCOME	Other Operating Revenue- Allocated Capitation and/or Shared Savings
NET PATIENT SERVICES REVENUE	Noncurrent Liabilities
TOTAL CURRENT LIABILITIES	Revenues
Clinical Benefits Expense	TOTAL SALARIES AND BENEFITS EXPENSE
Allocated Overhead Salaries And Benefits Expense	TOTAL NET ASSETS
TOTAL LIABILITIES	TOTAL ASSETS
Drugs & Supply Expense	Current Liabilities
TOTAL CURRENT ASSETS	TOTAL LIABILITIES AND NET ASSETS
TOTAL OPERATING REVENUES	Expenses
Clinical Salaries Expense	Net Patient Accounts Receivable
Facilities & Equipment Expense	Depreciation Expense
Inventory	Cash
Current Assets	Non-Operating Income
Temporary Investments	Accrued Expenses Payable
Noncurrent Assets	TOTAL NONCURRENT LIABILITIES
Long Term Debt, net of current portion	Balance sheet- ASC Proforma, 2019-2022
Allocated Overhead Other Expenses	Current Portion of Long Term Debt
Liabilities and Net Assets	Patient Accounts Receivable Contract/Charity/Bad Debt Adjustments
Statement of Operations- ASC Proforma, 2019-2022