Depreciation accounting in the uniform chart of accounts.
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Authors
George, Charles Lee
Subjects
health care
hospital financial management
depreciation accounting
uniform chart of accounts
hospital cost accounting
hospital financial management
depreciation accounting
uniform chart of accounts
hospital cost accounting
Advisors
Liao, Shu S.
Date of Issue
1982-12
Date
December 1982
Publisher
Language
en_US
Abstract
This paper examines depreciation's contribution to the
total cost of providing health care. In particular it analyzes
the depreciation method used to measure the consumption of
health care resources, the validity of the depreciation process
and the subsequent allocation procedures. As defined by
the Uniform Chart of Accounts, the usefulness of depreciation
in determining the total cost of providing health care is attenuated
by the fact that a major portion of a facility's
capital assets are excluded from the depreciation process,
the rate of depreciation understates the estimated useful
service life of the assets, double counts certain expenses,
and makes no provisions to periodically evaluate and adjust
the composite rate of depreciation.
Comparisons are made between depreciation accounting in
the military health service system and the civilian health
care sector. Issues raised with the implementation of
depreciation accounting within the Uniform Chart of Accounts
are addressed and recommendations are made that may enhance
the usefulness of the depreciation methodology.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.