INPUT DATA:				KEY OUTPUT:
Land initial cost			$150,000	NPV	#REF!
Land opportunity cost (and salvage value)	$200,000	IRR	#VALUE!
Building/equipment cost		$5,000,000	MIRR	#REF!
Building/equipment salvage value	$5,000,000	Payback	#REF!
Procedures per day		20
Average net patient revenue per procedure	$1,500
Labor costs			$918,000
Utilities costs			$50,000
Incremental overhead		$36,000
Supply cost ($/procedure)		$200
Inflation rate on net patient revenue	2.0%
Inflation rate on costs		3.0%
Tax rate			40.0%
Revenues lost from inpatient surgeries	$1,000
Reduction in inpatient surgery costs	$500,000
Cost of capital			9.0%