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depreciate

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Journal Article
Journal of Health Politics, Policy and Law (1 June 1982) 7 (3): 648–666.
Published: 01 June 1982
... payment for existing depreciation reimbursement—could have significant impact on the structure of the health care system and on government expenditures. While such reforms are likely to engender substantial political opposition, they may be facilitated by broader changes in the reimbursement system...
Journal Article
Journal of Health Politics, Policy and Law (1 August 1985) 9 (4): 647–667.
Published: 01 August 1985
.... Most states with reasonable-cost reimbursement systems have paid depreciation and interest expenses and a return on equity. The problems with this traditional system, still employed by several states, are as follows: 1. Frequent sales of nursing homes are encouraged, because the state will...
Journal Article
Journal of Health Politics, Policy and Law (1 April 1989) 14 (2): 419–425.
Published: 01 April 1989
... about capital. He astutely points out that despite the fact that hospitals have been reimbursed for depreciation, only 21 percent of hospital construction has come from internal depreciation reserves. The reason, he argues, is that depreciation has become a “hidden operational sub- sidy” (p. 96...
Journal Article
Journal of Health Politics, Policy and Law (1 August 1986) 10 (4): 675–697.
Published: 01 August 1986
... from revenue and, there- fore, from profit. REVPER3 and PRFPER3 are new variables created by this definition. According to this definition, COSTPER2 remains unchanged. In both definitions of cost (COSTPER1 and COSTPER2) we follow the stan- dard accounting practice of using depreciation to...
Journal Article
Journal of Health Politics, Policy and Law (1 December 1998) 23 (6): 879–904.
Published: 01 December 1998
... frontier cost model also includes six factor price variables, including mean wage rates of three categories of full-time equivalent (FTE) person- nel, depreciation charges scaled by the book value of assets for both plant and equipment, and total interest payments scaled by the value of total cur- rent...
Journal Article
Journal of Health Politics, Policy and Law (1 April 1995) 20 (2): 303–327.
Published: 01 April 1995
... prospective 2. The American Hospital Association guide, “Estimated Useful Lives of Depreciable Hos- pital Assets,” is the standard for depreciation schedules in the industry. Most equipment assets listed in the guide fall into age categories of 5 to 10 years, whereas building assets are...
Journal Article
Journal of Health Politics, Policy and Law (1 June 1991) 16 (3): 553–572.
Published: 01 June 1991
... the investment. After the initial period, cash flows tend to drop steadily, because interest expenses usually decrease faster than increases in equity reimbursement can compen- sate, and depreciation (tied to the fixed asset base) remains constant while payments on the borrowed principal...
Journal Article
Journal of Health Politics, Policy and Law (1 June 1988) 13 (3): 547–564.
Published: 01 June 1988
... indigent patients, nonrecoverable charges from insurance companies and/or private-pay patients, and other bad debt. The residual is patient care revenue. From this revenue figure we subtract operating costs (e. g ., salaries, fringe benefits, maintenance, and supplies) and depreciation of...
Journal Article
Journal of Health Politics, Policy and Law (1 August 1982) 6 (4): 718–738.
Published: 01 August 1982
... reimbursement for the inter- est and depreciation on the unapproved facility. By the mid-seventies virtually all states had some type of capital-expenditure review program in place with either CON or Sec. 1122? The 1974 Planning Act required that Brasfield Health Planning Reform...
Journal Article
Journal of Health Politics, Policy and Law (1 February 1983) 8 (1): 164–172.
Published: 01 February 1983
... the percentage of nonconforming beds or the ratio of annual depreciation to accumulated depreciation, are used .5 Using the latter measure, ICF, Inc. estimated that in 1977,93 percent of community hospital assets were less than fifteen years of age, and 76 percent were less than ten...
Journal Article
Journal of Health Politics, Policy and Law (1 April 1984) 9 (2): 251–260.
Published: 01 April 1984
... budgeted financial requirements (including the direct and indirect costs of services, but also capital depreciation, debt service, bad debts, charity care, and ,operating margin). In order to recover this shortfall, the hospi- tal must raise its overall prices. By way of simple explanation, let...
Journal Article
Journal of Health Politics, Policy and Law (1 August 1988) 13 (4): 735–752.
Published: 01 August 1988
... outputs to the extent that one should be the object of more tax expenditures than the other (note that FPs also benefit from some tax exemptions-e.g ., accelerated depreciation allow- ances, investment tax credits, and, for some, tax exemptions of NFP subsidiaries). Most of the conceptions of...
Journal Article
Journal of Health Politics, Policy and Law (1 June 1981) 6 (3): 528–541.
Published: 01 June 1981
... improvement projects only if the projects have been approved under CON. Massachusetts and Rhode IslandI2 use this ap- proach, and in other states it is practiced informally. In New Jersey, interest and depreciation costs for capital investments approved under the CON program are approved...
Journal Article
Journal of Health Politics, Policy and Law (1 February 1977) 2 (1): 146–152.
Published: 01 February 1977
... community-wide problems, as it is rare for any element in the private sector to have the power, resources or motivation that official government agencies possess. This perspective does not depreciate the importance of the individual, but rather emphasizes the cogency of the broad view so that...
Journal Article
Journal of Health Politics, Policy and Law (1 April 1984) 9 (2): 261–267.
Published: 01 April 1984
... and wages, employee benefits, purchased services, interest expenses, supplies, insurance, maintenance, minor building modifi- cations, leases, applicable taxes, depreciation, and the monetary value assigned to services provided by members of religious orders, as well as expenses...
Journal Article
Journal of Health Politics, Policy and Law (1 February 1984) 9 (1): 81–101.
Published: 01 February 1984
... items” (such as depreciation or malprac- tice insurance premiums). The SHARE rate-setting formula was essentially of the form: 84 Journal of Health Politics, Policy and Law + VJ + E.Et + PKt R, (C‘t-1 It) X...
Journal Article
Journal of Health Politics, Policy and Law (1 August 2014) 39 (4): 781–809.
Published: 01 August 2014
... , 2012 a =in thousands. CPI-adjusted data using BOLS Inflation Calculator adjusted for 2011 dollars ( www.bls.gov/data/inflation_calculator.htm ). b Morning Star 2012 Notes : EBITDAR=net (loss) income before depreciation, amortization, interest expense and income taxes and rent cost of...
Journal Article
Journal of Health Politics, Policy and Law (1 February 2009) 34 (1): 93–135.
Published: 01 February 2009
... annual cost increases statewide average Washington Facilities return 85% for therapy Historical method. Pays For costs resulting Legislatively deter- Legislature sets unspent pay- and support depreciation...
Journal Article
Journal of Health Politics, Policy and Law (1 June 1990) 15 (3): 656–664.
Published: 01 June 1990
... States. Recent developments such as the willingness of Med- icare and Medicaid to reimburse hospitals for depreciation and interest on debt and to provide a return on equity have brought new life to proprietary hospitals (Hollingsworth and Hollingsworth, p. 62). The proprietary share of total...
Journal Article
Journal of Health Politics, Policy and Law (1 April 1988) 13 (2): 341–360.
Published: 01 April 1988
... average computed cost per day then became the rule, often with ceil- 348 Journal of Health Politics, Policy and Law ings for certain types of costs. Under such methods, accounting depreciation and interest expenses were reimbursed for days provided to Medicaid patients at the same time that...