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CDE 4. Calculate Days Receivable Net Receivables Net Credit Revenue/No. of Days in Period 5. Calculate Debt Service Coverage Ratio Change in Unrestricted Net Assets (Net Income) + Interest, Depreciation & Amortization Maximum Annual Debt Service 72,000 Calculate Liabilities to Fund Balance (Debt to Net Worth) Total Liabilities Unrestricted Fund Balances O P ASSETS CURRENT ASSETS LIABILITIES and FUND BALANCE CURRENT LIABILITIES 290,000 Current Maturities of Long Term Debt Accounts Payable & Accrued Expenses 32,000 303,000 Cash and Cash Equivalents Assets Whose Use is Limited Patients Accounts Receivable (Net of $1,300,000 Allowance for Doubtful Accounts) Other Receivables 350,000 Total Current Liabilities 335,000 252,000 Inventories Prepaid Insurance Long Term Debt Less Current Portion of Long Term Debt Net Long Term Debt 25,000 5,000 (52,000) 200,000 Total Current Assets 670,000 Total Liabilities 535,000 Fund Balances Unrestricted Fund Balance Restricted Fund Balance 928,000 200,000 Property, Plant and Equipment, Ne Land Buildings Equipment Total Liabilities and Fund Balances $ 1,463,000 360,000 560,000 Other Assets Investments 233,000 Total Assets 1,463,000 6 REVENUE Net Patient Service Revenue Other Revenue TOTAL OPERATING REVENUE 2,500,000 $ 2,500,000 11 EXPENSES Medical Surgical Services Therapy Services Other Professional Services Support Services General Services Depreciation Interest TOTAL EXPENSES 600,000 860,000 80,000 220,000 65,000 60,000 40,000 1,925,000 INCOME FROM OPERATIONS $ 575,000 NON-OPERATING GAIN (LOSS) Interest Income 5,000 NONOPERATING GAINS, NET 5,000 REVENUE AND GAINS IN EXCESS OF EXPENSES AND LOSSES INCREASE IN UNRESTRICTED FUND BALANCE 580,000 580,000

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