Estimated Useful Lives Of Depreciable Hospital Assets

An investment in capital assets is an integral part of every strategy to improve the quality and efficiency of health care services. Every capital asset has a limited useful service life, which must be determined and recorded to manage the capital planning process and meet government regulations.

This updated edition defines the productive period of time typical health care capital assets have before they become obsolete. The introduction includes an overview of the importance of the capital planning process and helpful tips on managing capital projects once they are under way. This edition contains information on hundreds of items and includes new capital assets that reflect recent technological developments. It provides asset life span estimates in reference tables for the major equipment and capital asset investments found in hospitals and physician group practices. This book can save any health care organization immeasurable time and reduce the risk of reimbursement questions arising from the assigned life of a capital asset.

The topic of health care management has escalated to one of the most widely discussed and debated topics in the health care industry, MBA programs, and in the field of medicine in general. In the 1980s, the industry was relatively stable and the need for combining business acumen with medicine was less than today. However, as we enter the 21st century, the need for applying business and management skills to the health care industry is stronger than ever. This Encyclopedia covers every topic a medical professional, institutional administrator, or MBA student would need to know about the business of health care. Key Features * Over 600 entries * More than 160 expert contributors from the fields of medicine, public health, business * Tables on medical degrees, medical specialties, medical organizations, health care acronyms, medical legislation * Unites the business and medical worlds, and spans the academic, corporate, and governmental arenas Topics Covered Accounting and Activity-Based Costing / Economics / Finance / Health Policy / Human Resources / Information Technology / Institutions and Organizations / International Health Care Issues / Legal and Regulatory Issues / Managed Care / Marketing and Customer Value / Operations and Decision Making / Pharmaceuticals and Clinical Trials / Quality / Statistics and Data Mining / Strategy

"This book will guide the theory and practice of financial management by DNPs now and for years to come. It is practical, evidence-based, and up to date. I commend the editors and authors for their important contributions." –Susan J. Penner, RN, MN, MPA, DrPH, CNL, author of Economics and Financial Management for Nurses and Nurse Leaders, Third Edition From the Foreword This award-winning resource is the only text to focus on the financial and business skills needed by students in DNP programs. The third edition, updated to reflect key changes in our healthcare system and in nursing competencies, includes three new chapters addressing Big Data, Population Health, and Financial Management in Times of Uncertainty. It examines the impact of COVID on our healthcare system as it relates to nursing competencies, provides expansive coverage of clinical environments beyond acute care, and presents five comprehensive new case studies emphasizing the financial aspects of DNP roles and the DNP Project. Clear and well-organized, the third edition emphasizes critical skills that nurse leaders need to participate in strategic health care planning. It addresses recent changes to reimbursement and health care regulations. The third edition offers updated information on ambulatory care, cost and ratio analysis, new examples of financial statements, and a new business plan. Enhanced teaching strategies include real-life case studies, challenging critical thinking questions, learning games, key terms, and an extensive glossary. New PowerPoint slides add to the text's value as a vital teaching tool. New to the Third Edition: New chapters: Financial Implications of Population Health Management Role of Technology/Information/AI, and Big Data in Health Care Finance Financial Management in Times of Uncertainty, Shortages, and Change Covers managing outpatient microsystems and building the CNO/CFO relationship Discusses quantifying the value of academic/practice partnerships Addresses key changes to reimbursement and health care regulations Provides enhanced teaching strategies including new PowerPoint slides Key Features: Embeds economic and financial concepts in nursing practice and nursing health care systems Provides a framework for developing critical competencies in the Essentials 10 domains Teaches students how to make business case for DNP projects, how to prepare a budget, determine staffing expenses, prepare a cost-benefit analysis, and more Includes critical thinking questions, learning games, key terms, glossary

This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.

Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).

It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, "how-to" guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.

This Completely Revised, Yet Comprehensive Text Provides Management Concepts And Theories, Giving Professional Administrators And Students In Nursing Theoretical And Practical Knowledge. Management And Leadership For Nurse Administrators, Sixth Edition Provides A Foundation For Nurse Managers And Nurse Executives As Well As Students With Major Management And Administrative Content Including Planning, Organizing, Leadership, Directing, And Evaluating. An Additional Chapter, Titled "The Executive Summary," Is Included. Management And Leadership For Nurse Administrators, Sixth Edition Combines Traditional Organizational Management Content With Forward-Thinking Healthcare Administration Content. This Comprehensive Nursing Administration Text Includes Content On: *Complex Adaptive Systems *Evidence-Based Practices *Academic And Clinical Partnerships *Trends In Nursing Leadership *Implications For Education And Practice *Creating A Culture Of Magnetism *Information Management And Technology *Risk Management *Legal Issues *Building A Portfolio Key Features Of This Book Include Unit Openers, Learning Features And Objectives, "Concepts," "Nurse Manager Behaviors," "Nurse Executive Behaviors," Quotations, Summaries, Exercises, Review Questions, Evidence-Based Practice Research Boxes, Case Studies, Tables, Figures, And Charts, Clinical Leader Content And Content Related To The Doctor Of Nursing Practice (DNP), And A Glossary.

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A completely revised and expanded edition of the nonprofit industry finance and accounting standard Filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations, Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is recognized by professionals as the industry standard reference on not-for-profit finance and accounting. Prepared by the PricewaterhouseCoopers Not-for-Profit Industry Services Group, the book includes accounting, tax, and reporting guidelines for different types of organizations, step-by-step procedures and forms, and more. A new chapter on public debt has also been added. Presents the latest updates to regulatory reporting and disclosure changes in recent years Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is the completely revised and expanded new edition of the bestselling not-for-profit accounting guide.

The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.