Medical Group Management Association®

Chart of A5thccounts Edition

David N. Gans, MSHA, FACMPE Vice President, Innovation and Research Medical Group Management Association James W. Margolis, MPA, FACMPE Senior Project Manager Medical Group Management Association

Steven Andes, PhD, CPA Loyola University Robert J. Gold, MS, CPA President, R.J. Gold & Company, P.C.

Medical Group Management Association® (MGMA®) publications are intended to provide current and accurate information and are designed to assist readers in becoming more familiar with the subject matter covered. Such publications are distributed with the understanding that MGMA does not render any legal, accounting, or other professional advice that may be construed as specifically applicable to individual situations. No representations nor warranties are made concerning the application of legal or other principles discussed by the authors to any specific factual situation, nor is any prediction made concerning how any particular judge, government official, or other person who will interpret or apply such principles. Specific factual situations should be discussed with professional advisors.

Item e8410 ISBN: 978-1-56829-385-1 Copyright © 2011 Medical Group Management Association All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the copyright holder Publication date: February 1, 2011

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Forward to the 5th Edition of the MGMA Chart of Accounts The chart of accounts forms the basis for all accounting information recorded in the financial records. It lists each account with a related number for the accounting system to track. The designation of an account code from the chart of accounts determines how expenses or revenue can be recorded in the financial records of the practice. All business and public entities have similar legal requirements to maintain precise, representative accounting records that a show an organization’s financial status. Medical groups in particular have distinctive business requirements that dictate how financial information should be categorized in order to understand sources of revenue, how discounts and adjustments are applied, and details of the costs incurred to provide services. The complexity of this decision making necessitates that medical groups use a chart of accounts developed to meet their specific needs. A medical practice cannot track any revenue or expense not listed in its chart of accounts and managers need to have the appropriate accounts in order to generate the financial reports required for decision making, for lenders, and to meet the complex legal reporting and tax filing requirements of government. In 1976, the W. K. Kellogg foundation provided funding support to the Center for Research in Ambulatory Health Care Administration, the research arm of the Medical Group Management Association (MGMA) to develop and publish a chart of accounts specifically designed to record the financial information needed to manage a medical group practice. The chart of accounts was the key component of the first financial management text written specifically for medical groups, Practical Financial Management for Medical Groups.1 This 1979 publication provided a comprehensive guide to financial management as well as the first chart of accounts that generated information that satisfied a medical group’s management information needs. The MGMA Chart of Accounts was updated in 19852.to accommodate the information needs of medical groups that needed to report capitation revenue and the expenses associated with the provision of care to HMO beneficiaries. As the healthcare industry continued to evolve, the accounting and record-keeping needs of medical group managers also changed, and further revisions were made to the MGMA Chart of Accounts in 19963 and 19994. The 5th edition of the MGMA Chart of Accounts has many different accounts, compared to previous editions, in order to more accurately describe the revenue and expenses associated with a healthcare organization and to allow accounts to flow logically into the financial statements a medical group practice has to produce. Additionally, the 5th edition of the MGMA Chart of Accounts was explicitly designed to facilitate benchmarking among medical groups as the accounts have a direct flow into the MGMA Cost Survey questionnaire. The Cost Survey is the principal tool for cost comparison, and the design of the 5th edition of the MGMA Chart of Accounts allows a medical group to more easily complete the annual Cost Survey questionnaire.

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The MGMA Chart of Accounts is an essential tool for managers in thousands of medical groups. The seed planted by the W. K. Kellogg Foundation in 1976 and cultivated over the years by MGMA has now reached maturity. It continues to bear fruit and benefit physicians, their patients, and the larger healthcare community. David N. Gans, MSHA, FACMPE James W. Margolis, MPA, FACMPE Steven Andes, PhD, CPA Robert J. Gold, MS, CPA

_________________________________ 1. Schafer, E.L., Zulauf, D.J., and McCarthy, F.L. Practical Financial Management for Medical Groups. Denver, CO: Center for Research in Ambulatory Health Care Administration, 1979. 2. Schafer, E.L., Zulauf, D.J., and Gocke, M.E. Practical Management Accounting for the Fee-For-Service/Prepaid Medical Group. Denver, CO: Center for Research in Ambulatory Health Care Administration, 1985. 3. Medical Group Chart of Accounts. Englewood, CO: Center for Research in Ambulatory Health Care Administration, 1996. 4. Piland, N.F., and Glass, K.P. Chart of Accounts for Health Care Organizations. Englewood, CO: Center for Research in Ambulatory Health Care Administration. 1999.

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The Role of the Chart of Accounts in a Medical Group’s Accounting System Whether an organization is a public entity or a private business, it needs a set of statements to record its financial condition. The chart of accounts is the starting point for every organization’s financial records as it lists the accounts that are used to record the organization’s expenses and revenues as well as its assets and liabilities. The chart of accounts defines the level of detail that the organization’s accounting system will record as information and also provides the vocabulary of the accounting system as it describes each account. Accounting rules dictate the structure and content of the financial reports that describe an organization’s current financial position to managers, owners/shareholders, creditors, and governmental bodies. Managers require accurate and consistent financial information for short-term and strategic decision making while creditors need the same information to decide the level of lending risk, which determines the amount of the loan and interest rate that the organization is qualified to receive. Financial statements are also the basis for the tax return and other legal filings to local, state, and federal agencies. To be useful to all the various users, accounting records need to reliable, relevant, and consistent. Reliable means that the records are free from bias or error, faithfully represent the financial status of the organization, and must be verifiable after the fact. Reliability also means that financial records are neutral in their nature and can be verified by different accountants using the same objective data and measurement techniques. Accounting records must also be relevant, meaning that the records have the information that decision makers need and are sufficiently prepared and distributed in a timely manner. Accounting records should also show consistency, meaning that there is comparability across organizations and with previous time periods. The chart of accounts lists each account with a corresponding number for the accounting system to track and define the detail for recording all financial transactions. Without a designated accounting code stated in the chart of accounts, it is impossible to track a revenue or expense item in the accounting records. All business and public entities have legal requirements to maintain accurate and representative accounting records that accurately show the financial status of the organization. Likewise, all businesses and public entities need reliable, relevant, and consistent accounting information for managerial decision making. Healthcare organizations in particular have unique business requirements that dictate how financial information should be categorized. Medical groups need to understand their sources of revenue, how discounts and contracts are applied, how expenses are incurred, and details of the costs incurred to provide services, which necessitates that medical groups use a chart of accounts developed to meet their specific needs. A chart of accounts designates an account for every revenue and expense item it needs to track. The specific accounts an organization needs in its chart of accounts depends somewhat on its size and organizational complexity. Generally, larger and more complex organizations need more accounts than smaller, less sophisticated entities. However, while more accounts allow the practice to record its revenue and expense in more detail, it is more costly to maintain a complex accounting system and if the accounting system records information in too much detail, the 1

managerial uses of the information can be handicapped by the inability to easily interpret financial records. The selection of the level of detail is an important aspect in the design of the organization’s chart of accounts. A Certified Public Accountant (CPA) will often suggest that a medical practice should use the generic chart of accounts that the CPA uses for other retail or service industry clients and not a chart of accounts designed specifically for medical groups. Although a generic chart of accounts can work for a medical practice, it is unlikely to meet the unique needs of medical practices. The 5th edition of the MGMA Chart of Accounts is designed specifically to generate the financial reports that a medical practice requires for decision making, for lenders, and to meet governmental legal reporting and tax filing requirements. It also has the desired flexibility that allows practices to add or modify accounts without destroying the chart’s ability to prepare financial statements and tax reports. The MGMA Chart of Accounts is divided into five major categories: 1. 2. 3. 4. 5.

Assets; Liabilities; Equity; Revenues; Expenses.

These sections directly relate to the three major financial reports for communication and decision making: the Balance Sheet, the Income Statement, and the Cash Flow Statement. Each category has a “block” of numbers assigned to show the general classification of each financial account and is generally presented in a standard order, beginning with the accounts presented in the Balance Sheet (also called the Statement of Financial Position) and then in the accounts that build the Income Statement for the organization. Assets are resources owned by the organization such as accounts receivable, equipment, and property. Assets may be tangible, such as land, buildings, and equipment; or assets can be intangible, such as good will, patents owned by the organization, licenses, and leaseholds. The chart of accounts lists assets in descending order of liquidity. Cash and other assets that are easily converted to cash are listed first, fixed assets such as property and equipment are listed next, and intangible assets are listed last. Asset accounts in the MGMA Chart of Accounts start with the number 1 and are the first accounts listed in the chart of accounts. Liabilities are debts or obligations owed by the practice to creditors, such as loans and accounts payable. These obligations come from the purchase of goods or services on credit or by obtaining a loan from a financial institution to finance the purchase of equipment or buildings. Current liabilities, the obligations that are due to be paid within one year, are generally listed first in the chart of accounts, with accounts payable, bank overdrafts payable, and payroll obligations (tax, insurance, and retirement plan withholdings and accrued payroll amounts) listed before other 2

payables such as rent or insurance. Long-term liabilities such as construction loans, long-term notes, and capital leases follow current liabilities. Deferred revenue, deferred compensation, and severance plan obligations are listed last. Liability accounts in the MGMA Chart of Accounts start with the number 2. Equity accounts (sometimes called “fund balance” in nonprofit organizations) reflect the financial worth of the organization and represent the residual value of an entity’s assets after deducting its liabilities. In a for-profit business, the equity will be the ownership interest and in a not-for-profit will represent the net financial worth of the organization. Equity accounts in the MGMA Chart of Accounts start with the number 3. The accounts used to create the Income Statement accounts follow the Statement of Financial Position accounts. The accounts used to describe operating revenue precede the expense accounts, and the final accounts reflect nonoperating revenue, nonoperating expenses, and income taxes. This sequence enables the chart of accounts to follow the same sequence as the Income Statement, with account numbers that start with 4 reflecting revenue, operating expenses starting with 5, 6, 7, or 8, and nonoperating revenue and expenses starting with 9. Revenues are inflows of cash and other items of value received by the practice. Different revenue accounts categorize income to the practice by source, whether it is from fee-for-service activity, the sale of medical material, capitation payment, or some other source. The revenue section of the MGMA Chart of Accounts also includes “adjustments and allowances” as a subcategory since medical practices consider allowances and adjustments as offsets to revenue in order to understand the effect of the discounts required by government and insurance payers and to easily gauge the net revenue associated with operations. Expenses reflect the resources consumed in the process of generating revenue for the practice. In the MGMA Chart of Accounts, operating expenses are the costs incurred in the process of providing medical services to the organization’s patients. Operating expenses address support staff salaries and benefits, and the cost of temporary labor (accounts starting with 5); general and administrative expenses (accounts beginning with “6”); clinical and ancillary services expenses (accounts beginning with 7); physician and nonphysician provider compensation and benefits (accounts beginning with 8); and nonoperating revenues and expenses (accounts beginning with 9). The design of the operating expense accounts allows for the quick and easy evaluation of practice profitability. In physician-owned medical groups, the compensation of the physician owners is based on the amount that remains after all expenses are subtracted from total net revenue. By organizing the MGMA Chart of Accounts with physician compensation and benefits as the last series of accounts, the logical flow of financial information is maintained. This sequence also allows management to logically present the financial situation of the practice by simply sorting the practice’s Trial Balance (a listing of all accounts) by the account number. A medical group’s financial statements are its major tools of communicating financial status and what has transpired over time to internal and external audiences. The financial statements every medical group will use are the Balance Sheet, Income Statement, and Cash Flow Statement. The 3

Balance Sheet is a snapshot of the practice’s assets, liabilities, and equities as of a specific date; The Income Statement shows the practice’s revenues and expenses and therefore net income over a specific time period; while the Cash Flow Statement shows how the practice gained and used its cash over the reporting period. Determining the financial accomplishments of a medical group’s operations during a designated time period is important to the success and continuance of the group practice’s mission and goals. The MGMA Chart of Accounts is the starting point for accumulating financial information that will populate the financial reports the practice will use to define its operations. The MGMA Chart of Accounts defines the information that will be recorded and determines the degree of detail for recording financial information. The financial well-being of a medical group is determined by its ability to operate efficiently and to receive appropriate payment for the services it provides, but the ability to describe the financial status to internal and external audiences is dependent on its financial reporting system and its chart of accounts.

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Structure of the 5th Edition of the MGMA Chart of Accounts The 5th edition of the MGMA Chart of Accounts is designed to provide a financial reporting framework that applies to physician organizations of all sizes – from a solo practitioner to a large multispecialty, multi-sited medical group. It is also designed to be applicable to practices in all settings. The accounting structure will equally accommodate for-profit physician-owned practices as well as not-for-profit hospital-owned medical groups. Although the account names and numbering system are somewhat different from previous editions, the 5th edition of the MGMA Chart of Accounts has a similar design and retains the flexibility to accommodate the accounting and record-keeping needs of any medical group. The 5th edition of the MGMA Chart of Accounts is designed to provide the management and legal financial reports needed for a practice as well as information for a comprehensive financial analysis of the practice. A chart of accounts facilitates the assignment process of transactions to asset, liability, equity, revenue, and expense accounts. Many years ago, a medical group would typically have described its accounting need as simply focusing on financial reporting for preparation of its tax return and to assess profitability of a single entity. In the current complex healthcare environment, medical groups need to accumulate financial data that will allow for the reporting and analysis of detailed costing information by separate legal entities, by physician, by administrative cost center, by ancillary service center, by clinical department, or by location. All of this information is available from the 5th edition of the MGMA Chart of Accounts through the relatively simple process of expanding a four-digit basis field that classifies an account as an asset, liability, equity, revenue, or expense account with additional fields. The 5th edition of the MGMA Chart of Accounts was specifically designed to accommodate the direct reporting of financial information to the annual MGMA Cost Survey. The account numbering system fits the information collected by the MGMA Cost Survey questionnaire, which simplifies reporting of financial performance and facilitates financial benchmarking.

Coding Structure The numeric coding system used in the 5th edition of the MGMA Chart of Accounts has four fields. Each field represents a different purpose of accumulating financial information and is designed to accommodate the varying degrees of financial sophistication present in medical groups. The chart of accounts starts with the four-digit basic field that provides the complete set of financial accounts and accommodates a limited degree of cost allocation and cost tracing. If a practice’s financial information needs are not met with the basic field, three additional fields are available to accommodate the specific needs of the practice. The three additional fields are: 1. Entity field: allows a practice with multiple legal entities that has the chart of accounts to “roll up” consolidated financial reports with great ease. 2. Responsibility center field: allows data to be accumulated by specific administrative cost centers, ancillary services centers, clinical departments, or locations. 5

3. Provider field: accommodates collecting revenue or expense information for specific providers. The four fields can be illustrated as: Entity Field 00

Basic Field 0000

Responsibility Center Field 00

Provider Field 000

This design allows for any practice to use the same four-digit basic field with up to 99 different legal entities, 99 separate responsibility centers, and 999 providers. Defining the four fields of the 5th edition of the MGMA Chart of Accounts shows its flexibility to accommodate the information needs of virtually every type of medical group. Entity field: This two-digit field allows a practice with different legal entities to use the same chart of accounts and to simplify understanding of its aggregate financial performance. For example, it is possible for a medical group to have a separate physician practice, ambulatory surgery center, imaging center, real estate entity, and research corporation. The use of the entity field allows each legal entity to have a separate financial statement, but the practice’s managerial needs are met by a consolidated financial record of the aggregate organization. The entity field also simplifies the automation of accounting records, since each entity will have similar accounting information. Basic field: This four-digit field is the core of the chart of accounts and is the central element of the financial data gathering process. It serves to describe the fundamental nature of the accounts (assets, liabilities, equity, revenues, and expenses) and allows the further recording of activity within each area. The design is a sequential ordering of accounts that follows the logical transactions of a medical group. The basic field meets the information objectives of general purpose financial statements and tax returns, and allows assessment of the financial status of the organization. The basic field accommodates the data collection for the MGMA Cost Survey and provides a limited degree of cost accounting. Responsibility center field: This two-digit field is used to identify the responsibility centers that the practice wants to track as the source of revenue and/or expense. A practice may want to accumulate revenue or expense by internal department, location, or service in order to better manage the area and to improve decision making. The responsibility center field allows for direct tracking of costs and revenue for each specific area of the practice. Provider field: This three-digit field is used in a similar fashion as the responsibility center field but for the purpose of direct tracing of revenue or expenses to an individual physician or nonphysician provider. Practices that use the provider field can accumulate expenses that relate directly to a provider (such as the personnel assigned to the doctor, or the equipment and supplies used by a physician) and relate the direct costs to the revenue produced.

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Summary The 5th edition of the MGMA Chart of Accounts is flexible, allowing multiple accounting and managerial objectives to be achieved for a wide range of medical groups. The numeric coding structure is based on four separate fields of accounting information to allow the user to collect financial information of different legal entities (and then to build a consolidated financial statement) and to collect revenue and expense information for specific areas within the practice or by provider. The 5th edition of the MGMA Chart of Accounts is designed to allow each organization to select only the fields needed to meet its accounting and managerial needs and to have a common accounting language to facilitate data collection and reporting for the MGMA Cost Survey to allow managers to better benchmark financial performance.

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Listing of Account Numbers and Account Labels MGMA Chart of Accounts 5th Edition - Version 48 Account Numbers 1000 1100 1110 1111 1112 1113 1120 1121 1122 1130 1200 1210 1220 1300 1310 1320 1330 1331 1332 1333 1334 1340 1350 1360 1361 1362 1363 1364 1365 1400 1410 1411 1412 1413 1414 1415 1416 1417 1420 1421 1422 1423 1424 1430

5th Edition MGMA Chart of Accounts: Account Labels Assets Cash Cash, Unrestricted - Banks General Checking Accounts Payroll Checking Accounts Other Checking Accounts Cash-On Hand Change Fund Petty Cash Cash, Restricted Short-Term Investments Savings Accounts, Certificates of Deposit, Marketable Securities, etc. Valuation Allowance-Short-Term Investments Accounts Receivable Accounts Receivable-Fee-for-Service Accounts Receivable-Prepaid Contracts Allowance for Estimated Uncollectible Receivables Allowance for Bad Debts-Patients Allowance for Contractual Adjustments Allowance for Bad Debts-Third-Party Payers Allowance for Charity Care Notes Receivable-Short Term Managed Care Contract-Bonus/Withhold Other Short-Term Receivables Interest Receivables Intercompany Receivables Due from Employees Due from Related Parties Receivables due from other than patients or related parties Inventories General Practice Supplies Inventory (Administrative and Clinical) Drugs and Medications Medical Supplies Administrative Supplies Forms Housekeeping and Maintenance Supplies Linen Supplies Other Supplies Ancillary Services Departments Supplies Inventory Radiology Laboratory Ambulatory Surgery Center Other Ancillary Research Department Supplies Inventory

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1440 1441 1442 1443 1444 1445 1446 1447 1448 1449 1500 1510 1511 1512 1513 1514 1515 1516 1520 1600 1610 1620 1630 1640 1650 1700 1710 1711 1712 1713 1714 1715 1716 1717 1720 1721 1722 1723 1724 1725 1726 1730 1731 1732 1733 1734 1735 1736 1740 1741

Inventory of Medical Material Held for Resale Inventory of Medical Material - Durable Medical Equipment Inventory of Medical Material - Supplies and Consumables Inventory of Medical Material - Optical Goods Inventory of Medical Material - Hearing Aids Inventory of Medical Material - Prescription Drugs Inventory of Medical Material - Nonprescription Drugs Inventory of Medical Material - Vitamins/Diet Supplements Inventory of Medical Material - Nonprescription Cosmetic Products Inventory of Medical Material - Other Prepaid Expenses and Other Current Assets Prepaid Expenses-Current Portion Prepaid Expenses-Current: Interest Prepaid Expenses-Current: Insurance Prepaid Expenses-Current: Rent Prepaid Expenses-Current: Taxes Prepaid Expenses-Current: Dues Other Prepaid Expenses-Current Other Current Assets Investments-Long-Term Receivables Long-Term Receivables Long-Term Investments Valuation Allowance-Long-Term Investments Investments in Affiliates Property Held for Future Use Property, Furniture, Fixtures, & Equipment Real Property Land Land Improvements Buildings Capital Leases-Buildings Leasehold Improvements Construction in Progress Other Real Property General Practice Furniture, Fixtures & Equipment (Administrative and Clinical) Assets Furniture and Fixtures Capital Leases-Furniture and Fixtures Administrative Equipment Capital Leases-Administrative Equipment Medical and Surgical Equipment Capital Leases-Medical and Surgical Equipment Information Technology Assets Information Technology-Hardware Capital Leases-Information Technology-Hardware Information Technology-Software Capital Leases-Information Technology-Software Information Technology-Other Capital Leases-Information Technology-Other Motor Vehicle Assets Motor Vehicles: Owned

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1742 1750 1751 1752 1753 1754 1755 1756 1757 1758 1760 1761 1762 1800 1810 1811 1812 1813 1814 1815 1816 1817 1820 1821 1822 1823 1824 1825 1826 1830 1831 1832 1833 1834 1835 1836 1840 1841 1842 1850 1851 1852 1853 1854 1855 1856 1857 1858 1860 1861

Motor Vehicles: Capital Leases Ancillary Service Equipment Assets Radiology Equipment: Owned Radiology Equipment: Capital Leases Laboratory Equipment: Owned Laboratory Equipment: Capital Leases Ambulatory Surgery Equipment: Owned Ambulatory Surgery Equipment: Capital Leases Other Ancillary Services Equipment: Owned Other Ancillary Services Equipment: Capital Leases Research Equipment Assets Research Equipment: Owned Research Equipment: Capital Leases Accumulated Depreciation-Property, Furniture, etc. Accumulated Depreciation-Real Property Not used (Land cannot be depreciated) Accumulated Depreciation-Land Improvements Accumulated Depreciation-Buildings Accumulated Depreciation-Capital Leases-Buildings Accumulated Depreciation-Leasehold Improvements Not used (Construction in progress cannot be depreciated) Accumulated Depreciation-Other Real Property Accumulated Depreciation-General Practice Furniture, Fixtures & Equipment Accumulated Depreciation-Furniture and Fixtures Accumulated Depreciation-Capital Leases-Furniture and Fixtures Accumulated Depreciation-Administrative Equipment Accumulated Depreciation-Capital Leases-Administrative Equipment Accumulated Depreciation-Medical and Surgical Equipment Accumulated Depreciation-Capital Leases-Medical and Surgical Equipment Accumulated Depreciation-Information Technology Assets Accumulated Depreciation-Information Technology-Hardware Accumulated Depreciation-Capital Leases-Information Technology-Hardware Accumulated Depreciation-Information Technology-Software Accumulated Depreciation-Capital Leases-Information Technology-Software Accumulated Depreciation-Information Technology-Other Accumulated Depreciation-Capital Leases-Information Technology-Other Accumulated Depreciation-Motor Vehicle Assets Accumulated Depreciation-Owned Motor Vehicles Accumulated Depreciation-Capital Leases-Motor Vehicles Accumulated Depreciation-Ancillary Services Equipment Assets Accumulated Depreciation-Radiology Equipment: Owned Accumulated Depreciation-Radiology Equipment: Capital Leases Accumulated Depreciation-Laboratory Equipment: Owned Accumulated Depreciation-Laboratory Equipment: Capital Leases Accumulated Depreciation-Ambulatory Surgery Equipment: Owned Accumulated Depreciation-Ambulatory Surgery Equipment: Capital Leases Accumulated Depreciation-Other Ancillary Services Equipment: Owned Accumulated Depreciation-Other Ancillary Services Equipment: Capital Leases Accumulated Depreciation-Research Equipment Assets Accumulated Depreciation-Research Equipment: Owned

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1862 1900 1910 1915 1920 1925 1930 1940 1950 1951 1952 1953 1954 1955 1956 1960 1970 2000 2100 2110 2120 2130 2131 2132 2133 2134 2140 2200 2210 2211 2212 2213 2214 2215 2216 2220 2221 2222 2223 2224 2230 2231 2232 2233 2234 2240 2241 2242 2243 2244

Accumulated Depreciation-Research Equipment: Capital Leases Intangible and Other Noncurrent Assets Intangible Assets-Organization Costs Accumulated Amortization-Organization Costs Intangible Assets-Goodwill Impairments-Goodwill Other Intangible Assets Down payments on Tangible Assets Prepaid Expenses-Noncurrent Portion Prepaid Expenses-Noncurrent: Interest Prepaid Expenses-Noncurrent: Insurance Prepaid Expenses-Noncurrent: Rent Prepaid Expenses-Noncurrent: Taxes Prepaid Expenses-Noncurrent: Dues Prepaid Expenses-Noncurrent: Other Cash Surrender Value of Life Insurance Policies Other Noncurrent Assets Liabilities Current Liabilities-Payables Accounts Payable Bank Overdrafts Payable Other Current Liabilities Payable Intercompany Accounts Payable Accounts Payable-Employees Accounts Payable-Related Parties Accounts Payable-Other Contract Claims Payable Current Liabilities-Payroll Payroll Tax Withholdings Payable Federal Income Tax Withholdings Payable State Income Tax Withholdings Payable FICA Tax Withholdings Payable Medicare Tax Withholdings Payable Local Tax Withholdings Payable Other Tax Withholdings Payable Insurance Withholdings Payable Health Insurance Withholdings Payable Life Insurance Withholdings Payable State Disability Insurance Withholdings Payable Other Insurance Withholdings Payable Other Payroll Withholdings Payable 401(k) Withholdings Payable Cafeteria Plan Withholdings Payable Court Mandated Withholdings Payable Other Payroll Withholdings Payable Accrued Payroll Liabilities Accrued Payroll Accrued Vacation, Holiday, & Sick Pay (Compensated Absences) Accrued FICA Taxes Payable Accrued Medicare Taxes Payable

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2245 2246 2247 2248 2250 2300 2310 2311 2312 2313 2314 2315 2316 2317 2318 2320 2321 2322 2323 2324 2325 2330 2331 2332 2333 2340 2350 2360 2370 2371 2372 2373 2380 2381 2382 2390 2400 2410 2420 2430 2440 2450 2460 2470 2480 2481 2482 2490 3000 3100

Accrued State Unemployment Taxes Payable Accrued Federal Unemployment Taxes Payable Accrued Retirement Plan Contribution Other Accrued Payroll Liabilities Other Payroll Liabilities Current Liabilities-Other Accrued Liabilities-Nonpayroll Accrued Rent Accrued Interest Accrued Insurance Accrued Income Taxes-Federal Accrued Income Taxes-State Accrued Property Taxes Accrued Franchise Taxes Other Accrued Liabilities Notes and Loans Payable Current Notes and Loans Payable-Vendors Current Notes and Loans Payable-Employees Current Notes and Loans Payable-Stockholders/Partners Current Other Notes and Loans Payable Bank Working Capital Line Outstanding Long-Term Debt-Current Portion Capital Lease Obligation-Current Portion Construction Contracts Payable Other Loans Payable-Current Portion Advances from Settlements Due to Third-Party Agencies Patient Deposits Capitation Patient-Claims Payable Incurred But Not Reported Deferred Revenue Deferred Revenue-Fee for Service Deferred Revenue-Capitated or Prepaid Plan Other Deferred Revenue Deferred Income Taxes-Current Portion Deferred Income Taxes-Current Portion-Federal Deferred Income Taxes-Current Portion-State Other Current Liabilities Long-Term Liabilities Notes Payable-Long Term Portion Construction Loans-Long Term Portion Capital Lease Obligation-Long-Term Portion Other Loans Payable-Long-Term Portion Deferred Third-Party Revenue-Long Term Portion Deferred Compensation-Long Term Portion Severance Plan-Long Term Portion Deferred Income Taxes-Long-Term Portion Deferred Income Taxes-Long-Term Portion-Federal Deferred Income Taxes-Long-Term Portion-State Other Long-Term Liabilities Owners' Equity Accounts Partners' Equity (General partnership)

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3110 3120 3130 3131 3132 3133 3134 3135 3140 3200 3210 3220 3230 3240 3250 3260 3261 3262 3263 3264 3265 3270 3275 3280 3290 3300 3310 3330 3340 3350 3400 3410 3420 3421 3422 3423 3424 3430 4000 4100 4110 4120 4130 4140 4141 4142 4143 4144 4145

Contributed Capital Undistributed Earnings Partners' Drawing Accounts Partners' Drawing Accounts-Cash Distributions Partners' Drawing Accounts-Estimated Tax Payments Partners' Drawing Accounts-Health Insurance Premiums Partners' Drawing Accounts-Other Payments Treated as Partner Distributions Partners' Drawing Accounts-Property Distributions Current Income/Loss Stockholders' Equity (Corporation) Preferred Stock Common Stock Capital Contributed in Excess of Par Donated Capital Allowance for Change in Net Unrealized Gains/Losses on Investments Dividends and Distributions Dividends and Distributions-Cash Distributions Dividends and Distributions-Estimated Tax Payments Dividends and Distributions-Health Insurance Premiums Dividends and Distributions-Other Payments Treated as Shareholder Distributions Dividends and Distributions-Property Distributions Retained Earnings-Unappropriated Retained Earnings-Appropriated Current Income/Loss Treasury Stock Net Assets (Not-for-profit organization) Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets Current Surplus/Deficit Partners' Equity/Stockholders' Equity (Limited liability partnership/corporation) Members' Capital/Limited Partners' Interest Members' Distributions/Limited Partners' Distributions Members' Distributions/Limited Partners' Distributions-Cash Distributions Members' Distributions/Limited Partners' Distributions-Estimated Tax Payments Members' Distributions/Limited Partners' Distributions-Health Insurance Premiums Other Payments Treated as Partner Distributions Current Income/Loss Operating Revenue Gross Charges (Accrual and Modified Cash) Gross Charges-Fee-for-Service-Professional and Technical Gross Charges-Fee-for-Service-Facility Fees Gross Charges-Fee-for-Service-Case Rate Gross Charges-Sales of Medical Material Gross Charges-Sales of Durable Medical Equipment Gross Charges-Sales of Supplies and Consumables Gross Charges-Sales of Optical Goods Gross Charges-Sales of Hearing Aids Gross Charges-Sales of Prescription Drugs

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4146 4147 4148 4149 4150 4160 4200 4210 4220 4230 4240 4241 4242 4243 4244 4245 4246 4247 4248 4249 4250 4260 4270 4280 4290 4300 4310 4320 4330 4340 4341 4342 4343 4344 4345 4346 4347 4348 4349 4350 4360 4361 4362 4363 4364 4365 4366 4367 4370 4371

Gross Charges-Sales of Nonprescription Drugs Gross Charges-Sales of Vitamins/Diet Supplements Gross Charges-Sales of Nonprescription Cosmetic Products Gross Charges-Sales of Other Medical Material Gross Charges-Other Medical Activity Gross Charges-Fee-for-Service Equivalent for Capitation Adjustments to Fee-for-Service Charges (Accrual and Modified Cash) Contractual Adjustments-Fee-for-Service-Professional and Technical Contractual Adjustments-Fee-for-Service-Facility Fees Contractual Adjustments-Fee-for-Service-Case Rate Contractual Adjustments-Sales of Medical Material Contractual Adjustments-Sales of Durable Medical Equipment Contractual Adjustments-Sales of Supplies and Consumables Contractual Adjustments-Sales of Optical Goods Contractual Adjustments-Sales of Hearing Aids Contractual Adjustments-Sales of Prescription Drugs Contractual Adjustments-Sales of Nonprescription Drugs Contractual Adjustments-Sales of Vitamins/Diet Supplements Contractual Adjustments-Sales of Nonprescription Cosmetic Products Contractual Adjustments-Sales of Other Medical Material Adjustments-Other Medical Activity Contractual Adjustments-Fee-for-Service Equivalent for Capitation Adjustments-Charity/Indigent Care Adjustments-Professional Courtesy Adjustments-Employee Discount Cash Received (Cash and Modified Cash) Collections-Fee-for-Service-Professional and Technical Collections-Fee-for-Service-Facility Fees Collections-Case Rate Collections-Sales of Medical Material Collections-Sales of Durable Medical Equipment Collections-Sales of Supplies and Consumables Collections-Sales of Optical Goods Collections-Sales of Hearing Aids Collections-Sales of Prescription Drugs Collections-Sales of Nonprescription Drugs Collections-Sales of Vitamins/Diet Supplements Collections-Sales of Nonprescription Cosmetic Products Collections-Sales of Other Medical Material Collections-Other Medical Activity Revenue for Capitation Patients (Accrual, Cash, and Modified Cash) Capitation Premiums Capitation Patient Copayment Capitation Patient Coordination of Benefits Capitation Contract Risk Sharing Revenue Capitation Contract Reinsurance Recoveries Capitation Contract Pay-for-Performance Capitation Contract Other Revenue Other Medical Revenue (Accrual, Cash, and Modified Cash) Pay-for-Performance-Fee-for-Service

14

4372 4373 4374 4375 4376 4377 4378 4379 4400 4410 4420 4500 4510 4520 4600 5000 5100 5110 5111 5112 5113 5114 5115 5116 5120 5130 5131 5132 5133 5134 5140 5141 5142 5143 5144 5150 5151 5152 5153 5154 5160 5170 5200 5210 5211 5212 5213 5214 5215 5216

Risk Sharing-Fee-for-Service Patient Records Copying Revenue Medical Directorship Revenue Grant Revenue Research/Clinical Studies Revenue Donations Received Operating Subsidy Income Other Medical Revenue Bad Debt Recovery (Accrual, Cash, and Modified Cash) Patient Bad Debt Recovery Collection Agency Bad Debt Recovery Patient and Payer Refunds (Accrual, Cash, and Modified Cash) Patient Refunds Payer Refunds Third-Party Settlements (Accrual, Cash, and Modified Cash) Operating Expenses-Support Staff Salaries-Support Staff Salaries-Administration Salaries-Practice Management Salaries-Accounting Salaries-Managed Care Administration Salaries-Information Technology Salaries-Building Services Salaries-Other Administration Salaries-Billing and Collections Salaries-Front Office Salaries-Medical Receptionist Salaries-Medical Secretaries/Transcribers Salaries-Medical Records Salaries-Other Front Office Salaries-Clinical Support Salaries-Registered Nurses Salaries-Licensed Practical Nurses Salaries-Medical Assistants/Nurses' Aids Salaries-Other Clinical Support Salaries-Ancillary Services Salaries-Radiology Salaries-Laboratory Salaries-Ambulatory Surgery Center Salaries-Other Ancillary Services Salaries-Research Salaries-Other Bonuses-Support Staff Bonuses-Administration Bonuses-Practice Management Bonuses-Accounting Bonuses-Managed Care Administration Bonuses-Information Technology Bonuses-Building Services Bonuses-Other Administration

15

5220 5230 5231 5232 5233 5234 5240 5241 5242 5243 5244 5250 5251 5252 5253 5254 5260 5270 5300 5310 5311 5312 5313 5314 5315 5320 5321 5322 5323 5324 5325 5326 5330 5331 5332 5333 5340 5341 5342 5343 5344 5345 5346 5347 5348 5350 5360 5361 5362 5363

Bonuses-Billing and Collections Bonuses-Front Office Bonuses-Medical Receptionist Bonuses-Medical Secretaries/Transcribers Bonuses-Medical Records Bonuses-Other Front Office Bonuses-Clinical Support Bonuses-Registered Nurses Bonuses-Licensed Practical Nurses Bonuses-Medical Assistants/Nurses' Aids Bonuses-Other Clinical Support Bonuses-Ancillary Services Bonuses-Radiology Bonuses-Laboratory Bonuses-Ambulatory Surgery Center Bonuses-Other Ancillary Services Bonuses-Research Bonuses-Other Support Staff Benefits Support Staff Payroll Taxes Support Staff Payroll Taxes-FICA Support Staff Payroll Taxes-Medicare Support Staff Payroll Taxes-Federal Unemployment Insurance Support Staff Payroll Taxes-State Unemployment Insurance Support Staff Payroll Taxes-Other Support Staff Insurance Support Staff Insurance-Health Support Staff Insurance-Dental Support Staff Insurance-Life Support Staff Insurance-Disability Support Staff Insurance-Workers' Compensation Support Staff Insurance-Other Support Staff Pension and Retirement Benefits Support Staff Retirement Support Staff Deferred Compensation Support Staff Severance Plan Support Staff Professional Development Support Staff Professional Development Books and subscriptions Support Staff Professional Development Conference and meeting attendance Support Staff Professional Development Audioconference participation Support Staff Professional Development On-line education Support Staff Professional Development Travel for professional development Support Staff Professional Development Lodging and meals Support Staff Professional Development Dues and memberships Support Staff Professional Development Licenses Support Staff Medical Reimbursement Plan Support Staff Motor Vehicles Support Staff Motor Vehicles-Depreciation Support Staff Motor Vehicles-Lease/Rental Support Staff Motor Vehicles-Maintenance

16

5370 5400 5410 5420 5430 5440 5450 5451 5452 5453 5454 5460 5470 6000 6100 6110 6111 6112 6113 6120 6130 6140 6150 6151 6152 6153 6155 6160 6170 6171 6172 6180 6190 6200 6210 6220 6230 6300 6310 6311 6312 6313 6320 6321 6322 6330 6331 6332 6333 6334

Support Staff Other benefits Temporary Staff Expenses Temporary Staff-Administration Temporary Staff-Billing and Collections Temporary Staff-Front Office Temporary Staff-Clinical Support Temporary Staff-Ancillary Services Temporary Staff-Radiology Temporary Staff-Laboratory Temporary Staff-Ambulatory Surgery Center Temporary Staff-Other Ancillary Services Temporary Staff-Research Temporary Staff-Other General and Administrative Expenses Building and Occupancy Expenses Building and Facilities Depreciation/Amortization Building and Facilities Depreciation Building and Facilities Amortization-Leasehold Improvements Building and Facilities Depreciation-Land Improvements Building and Facilities Rent/Lease Condominium Assessments/Monthly Maintenance Fees General Maintenance Utilities Utilities-Water Utilities-Electricity Utilities-Waste Disposal Other Utilities Property Taxes Housekeeping/Maintenance Housekeeping/Maintenance Services Housekeeping/Maintenance Supplies Security Other Occupancy Expense Furniture, Fixtures, and Equipment Furniture, Fixtures, and Equipment Depreciation Furniture, Fixtures, and Equipment Lease/Rental Expense Furniture, Fixtures, and Equipment Maintenance Administrative Supplies and Services Postage, Shipping and Courier Services Postage Shipping Courier Printing and Copying Printing Copying Administrative Consumable Supplies and Nondepreciable Resources Office Supplies Preprinted Forms Medical Record Supplies Library/Books and Subscriptions

17

6335 6336 6340 6341 6342 6343 6344 6350 6351 6352 6353 6354 6355 6356 6357 6358 6359 6360 6361 6362 6363 6370 6371 6372 6373 6380 6381 6382 6383 6384 6390 6400 6410 6420 6430 6440 6450 6500 6510 6511 6512 6513 6514 6515 6520 6521 6522 6523 6524 6600

Minor Administrative Equipment Other Administrative Consumable Supplies Accounting, Legal, and Actuarial Services Accounting Services Legal Services Actuarial Services Pension Administration Purchased Services Answering Services Consulting Services Medical Transcription Services Biohazardous Waste Removal Payment Card Processing Bank Processing Payroll Processing Services Patient billing services Other General and Administrative Purchased Services Management Services Medical Directorships MSO/PPMC Management Services Other Management Services Recruiting Physician Recruitment Nonphysician Provider Recruitment Support Staff Recruitment Practice Regulatory, Licensure, and Accreditation Expenses Regulatory Fees Practice Licenses Accreditation Expenses Other Practice Regulatory, Licensure, and Accreditation Expenses Other Administrative Supplies and Services Employee Related Expenses Employee relations meals and functions Cafeteria Employee Relations Employee Uniforms Other Employee Related Expense Vehicles and Travel Motor Vehicles Motor Vehicles-Depreciation Motor Vehicles-Lease/Rental Motor Vehicles-Maintenance Motor Vehicles-Gas Motor Vehicles-Parking Business Travel Business Travel-Transportation Business Travel-Lodging Business Travel-Meals Business Travel-Other Promotion and Marketing

18

6700 6710 6711 6712 6713 6714 6715 6716 6717 6718 6720 6721 6722 6723 6724 6725 6726 6800 6810 6811 6812 6813 6814 6820 6821 6822 6823 6824 6830 6840 6841 6842 6843 6844 6845 6846 6850 6851 6852 6853 6854 6860 6900 6910 6920 6930 7000 7100 7110 7120

Insurance Business and Casualty Insurance Officers' and Directors' Liability Other Liability Reinsurance for Capitation Contracts Key Man and Overhead Insurance Business Continuation Insurance Insurance, Fire, Theft, and Other Casualty Insurance Related to Occupancy Automobile Insurance Other Insurance Professional Liability Insurance Physicians Nonphysician Providers Clinical, Ancillary, and Research Staff Administrative Staff Global Coverage Other Professional Liability Information Technology Information Technology Equipment Information Technology Depreciation Information Technology Lease/Rental Information Technology Maintenance Other Information Technology Expense Information Technology Software Software Purchase/License Software Amortization Software Maintenance Software-Other Information Technology Supplies Information Technology Purchased Services Internet Access/ISP Cable/Satellite Service Telecommunications (T1/DSL) Lines Web Hosting Purchased Information Technology services Consulting Services Telecommunications Telephone Landline Service Telephone Long Distance Service Cell Phone Service Pager Service Other Information Technology Expense Bad Debt Expense Accounts Receivable Write-Offs Collection Agency Write-Offs Collection Expenses Clinical and Ancillary Services Clinical Furniture, Fixtures, and Equipment Clinical Furniture, Fixtures, and Equipment Depreciation Clinical Furniture, Fixtures, and Equipment Lease/Rental Expense

19

7130 7200 7210 7211 7212 7213 7220 7221 7222 7223 7224 7230 7231 7232 7233 7240 7300 7310 7311 7312 7313 7320 7330 7340 7400 7410 7411 7412 7413 7420 7430 7440 7500 7510 7511 7512 7513 7520 7530 7540 7600 7610 7611 7612 7613 7620 7630 7640 7700 7710

Clinical Furniture, Fixtures, and Equipment Maintenance Clinical Supplies and Services Drugs and Medications Vaccines Chemotherapy Drugs Other Drugs and Medications Consumable Medical Supplies and Nondepreciable Medical Resources Medical Supplies Minor Medical Equipment Linen Other Consumable Medical Supplies and Nondepreciable Medical Resources Clinical Services Laundry Patient Education Medical Photography Other Clinical Supplies and Services Radiology Expenses Radiology Furniture, Fixtures, and Equipment Radiology Furniture, Fixtures, and Equipment Depreciation Radiology Furniture, Fixtures, and Equipment Lease/Rental Radiology Furniture, Fixtures, and Equipment Maintenance Radiology Supplies Radiology Services Radiology Other Expenses Laboratory Expenses Laboratory Furniture, Fixtures, and Equipment Laboratory Furniture, Fixtures, and Equipment Depreciation Laboratory Furniture, Fixtures, and Equipment Lease/Rental Laboratory Furniture, Fixtures, and Equipment Maintenance Laboratory Supplies Laboratory Services Laboratory Other Expenses Ambulatory Surgery Expenses Ambulatory Surgery Furniture, Fixtures, and Equipment Ambulatory Surgery Furniture, Fixtures, and Equipment Depreciation Ambulatory Surgery Furniture, Fixtures, and Equipment Lease/Rental Ambulatory Surgery Furniture, Fixtures, and Equipment Maintenance Ambulatory Surgery Supplies Ambulatory Surgery Services Ambulatory Surgery Other Expenses Other Ancillary Services Expenses Other Ancillary Services Furniture, Fixtures, and Equipment Other Ancillary Services Furniture, Fixtures, and Equipment Depreciation Other Ancillary Services Furniture, Fixtures, and Equipment Lease/Rental Other Ancillary Services Furniture, Fixtures, and Equipment Maintenance Other Ancillary Services Supplies Other Ancillary Services Other Ancillary Services Other Expenses Research Expenses Research Furniture, Fixtures, and Equipment

20

7711 7712 7713 7720 7730 7740 7800 7810 7811 7812 7813 7814 7815 7816 7817 7818 7819 7820 7821 7822 7823 7824 7825 7826 7827 7828 7830 7831 7832 7833 7834 7835 7836 7837 7838 7839 7900 7910 7911 7912 7913 7914 7915 7916 7917 7918 7919 8000 8100

Research Furniture, Fixtures, and Equipment Depreciation Research Furniture, Fixtures, and Equipment Lease/Rental Research Furniture, Fixtures, and Equipment Maintenance Research Supplies Research Services Research Other Expenses Purchased Professional and Medical Services Purchased Services for Capitation Patients Purchased Services for Capitation Patients-Professional Services Purchased Services for Capitation Patients-Hospital Purchased Services for Capitation Patients-Radiology Purchased Services for Capitation Patients-Laboratory Purchased Services for Capitation Patients-Other Ancillary Services Purchased Services for Capitation Patients-Emergency Room Purchased Services for Capitation Patients-Ambulance Purchased Services for Capitation Patients-Out-of-Area Emergency Care Purchased Services for Capitation Patients-Other Professional and Medical Services Sub-capitation Payments Sub-capitation Payments-Professional Services Sub-capitation Payments-Hospital Sub-capitation Payments-Radiology Sub-capitation Payments-Laboratory Sub-capitation Payments-Other Ancillary Services Sub-capitation Payments-Emergency Room Sub-capitation Payments-Ambulance Sub-capitation Payments-Other Purchased Services for Fee-for-Service Patients Purchased Services for Fee-for-Service Patients-Professional Services Purchased Services for Fee-for-Service Patients-Hospital Purchased Services for Fee-for-Service Patients-Radiology Purchased Services for Fee-for-Service Patients-Laboratory Purchased Services for Fee-for-Service Patients-Other Ancillary Services Purchased Services for Fee-for-Service Patients-Emergency Room Purchased Services for Fee-for-Service Patients-Ambulance Purchased Services for Fee-for-Service Patients-Out-of-Area Emergency Care Purchased Services for Fee-for-Service Patients-Other Professional and Medical Services Cost of Goods Sold Cost of Medical Material Sold Cost of Medical Material Sold - Durable Medical Equipment Cost of Medical Material Sold - Supplies and Consumables Cost of Medical Material Sold - Optical Goods Cost of Medical Material Sold - Hearing Aids Cost of Medical Material Sold - Prescription Drugs Cost of Medical Material Sold - Nonprescription Drugs Cost of Medical Material Sold - Vitamins/Diet Supplements Cost of Medical Material Sold - Nonprescription cosmetic products Cost of Medical Material Sold - Other Medical Material Physician and Nonphysician Related Expenses Physician Compensation

21

8110 8111 8112 8113 8114 8115 8116 8117 8120 8121 8122 8123 8124 8125 8126 8127 8130 8131 8132 8133 8134 8135 8136 8137 8140 8200 8210 8211 8212 8213 8214 8215 8220 8221 8222 8223 8224 8225 8226 8227 8230 8231 8232 8233 8240 8241 8242 8243 8244 8245

Physician Owner Compensation Physician Owner Salaries/Draw Physician Owner Bonuses Physician Owner Distributions Physician Owner Research Income Physician Owner Capitation Income Physician Owner Administrative Compensation Physician Owner Other Compensation Physician Employee Compensation Physician Employee Salaries/Draw Physician Employee Bonuses Physician Employee Distributions Physician Employee Research Income Physician Employee Capitation Income Physician Employee Administrative Compensation Physician Employee Other Compensation Physician Contractor / Locum Tenens Compensation Physician Contractor / Locum Tenens Salaries/Draw Physician Contractor / Locum Tenens Bonuses Physician Contractor / Locum Tenens Distributions Physician Contractor / Locum Tenens Research Income Physician Contractor / Locum Tenens Capitation Income Physician Contractor / Locum Tenens Administrative Compensation Physician Contractor / Locum Tenens Other Compensation Other Physician Compensation Physician Benefits Physician Payroll Taxes Physician Payroll Taxes-FICA Physician Payroll Taxes-Medicare Physician Payroll Taxes-Federal Unemployment Insurance Physician Payroll Taxes-State Unemployment Insurance Physician Payroll Taxes-Other Physician Insurance Physician Insurance-Health Physician Insurance-Dental Physician Insurance-Life Physician Insurance-Disability Physician Insurance Workers' Compensation Physician Insurance-Other Physician Insurance-Officers' Life Physician Pension and Retirement Benefits Physician Retirement Physician Deferred Compensation Physician Severance Plan Physician Professional Development Physician Professional Development-Books and subscriptions Physician Professional Development-Conference and meeting attendance Physician Professional Development-Audio conference participation Physician Professional Development-On-line education Physician Professional Development-Travel for professional development

22

8246 8247 8248 8250 8260 8261 8262 8263 8270 8300 8310 8311 8312 8313 8314 8315 8316 8317 8400 8410 8411 8412 8413 8414 8415 8420 8421 8422 8423 8424 8425 8426 8430 8431 8432 8433 8440 8441 8442 8443 8444 8445 8446 8447 8448 8450 8460 8461 8462

Physician Professional Development-Lodging and meals Physician Professional Development-Dues and memberships Physician Professional Development-Licenses Physician Medical Reimbursement Plan Physician Motor Vehicles Physician Motor Vehicles-Depreciation Physician Motor Vehicles-Lease/Rental Physician Motor Vehicles-Maintenance Physician Other benefits Nonphysician Provider Compensation Nonphysician Provider Compensation Nonphysician Provider Salaries/Draw Nonphysician Provider Bonuses Nonphysician Provider Distributions Nonphysician Provider Research Income Nonphysician Provider Capitation Income Nonphysician Provider Administrative Compensation Nonphysician Provider Other Compensation Nonphysician Provider Benefits Nonphysician Provider Payroll Taxes Nonphysician Provider Payroll Taxes-FICA Nonphysician Provider Payroll Taxes-Medicare Nonphysician Provider Payroll Taxes-Federal Unemployment Insurance Nonphysician Provider Payroll Taxes-State Unemployment Insurance Nonphysician Provider Payroll Taxes-Other Nonphysician Provider Insurance Nonphysician Provider Insurance-Health Nonphysician Provider Insurance-Dental Nonphysician Provider Insurance-Life Nonphysician Provider Insurance-Disability Nonphysician Provider Insurance Workers' Compensation Nonphysician Provider Insurance-Other Nonphysician Provider Pension and Retirement Benefits Nonphysician Provider Retirement Nonphysician Provider Deferred Compensation Nonphysician Provider Severance Plan Nonphysician Provider Professional Development Nonphysician Provider Professional Development-Books and subscriptions Nonphysician Provider Professional Development-Conference and meeting attendance Audio conference participation Nonphysician Provider Professional Development-On-line education Nonphysician Provider Professional Development-Travel for professional development Nonphysician Provider Professional Development-Lodging and meals Nonphysician Provider Professional Development-Dues and memberships Nonphysician Provider Professional Development-Licenses Nonphysician Provider Medical Reimbursement Plan Nonphysician Provider Motor Vehicles Nonphysician Provider Motor Vehicles-Depreciation Nonphysician Provider Motor Vehicles-Lease/Rental

23

8463 8470 8500 8510 8511 8512 8513 8514 8515 8516 8517 8600 8610 8611 8612 8613 8614 8615 8620 8621 8622 8623 8624 8625 8626 8630 8631 8632 8633 8640 8641 8642 8643 8644 8645 8646 8647 8648 8650 8660 8661 8662 8663 8670

Nonphysician Provider Motor Vehicles-Maintenance Nonphysician Provider Other Benefits Residents, Fellows, and Postdocs Compensation Residents, Fellows, and Postdocs Compensation Residents, Fellows, and Postdocs Salaries/Draw Residents, Fellows, and Postdocs Bonuses Residents, Fellows, and Postdocs Distributions Residents, Fellows, and Postdocs Research Income Residents, Fellows, and Postdocs Capitation Income Residents, Fellows, and Postdocs Administrative Compensation Residents, Fellows, and Postdocs Other Compensation Residents, Fellows, and Postdocs Benefits Residents, Fellows, and Postdocs Payroll Taxes Residents, Fellows, and Postdocs Payroll Taxes-FICA Residents, Fellows, and Postdocs Payroll Taxes-Medicare Residents, Fellows, and Postdocs Payroll Taxes-Federal Unemployment Insurance Residents, Fellows, and Postdocs Payroll Taxes-State Unemployment Insurance Residents, Fellows, and Postdocs Payroll Taxes-Other Residents, Fellows, and Postdocs Insurance Residents, Fellows, and Postdocs Insurance-Health Residents, Fellows, and Postdocs Insurance-Dental Residents, Fellows, and Postdocs Insurance-Life Residents, Fellows, and Postdocs Insurance-Disability Residents, Fellows, and Postdocs Insurance Workers' Compensation Residents, Fellows, and Postdocs Insurance-Other Residents, Fellows, and Postdocs Pension and Retirement Benefits Residents, Fellows, and Postdocs Retirement Residents, Fellows, and Postdocs Deferred Compensation Residents, Fellows, and Postdocs Severance Plan Residents, Fellows, and Postdocs professional development Residents, Fellows, and Postdocs professional development-Books and Residents, Fellows, and Postdocs professional development-Subscriptions Residents, Fellows, and Postdocs professional development-Conference and meeting attendance Residents, Fellows, and Postdocs professional development-Audio conference participation Residents, Fellows, and Postdocs professional development-On-line education Residents, Fellows, and Postdocs professional development-Travel for professional development Residents, Fellows, and Postdocs professional development-Lodging and meals Residents, Fellows, and Postdocs professional development-Dues and memberships Residents, Fellows, and Postdocs professional development-Licenses Residents, Fellows, and Postdocs Medical Reimbursement Plan Residents, Fellows, and Postdocs Motor Vehicles Residents, Fellows, and Postdocs Motor Vehicles-Depreciation Residents, Fellows, and Postdocs Motor Vehicles-Lease/Rental Residents, Fellows, and Postdocs Motor Vehicles-Maintenance Residents, Fellows, and Postdocs Other Benefits

24

8700 9000 9100 9110 9120 9130 9140 9150 9160 9170 9180 9190 9200 9210 9220 9230 9240 9250 9260 9300 9310 9320 9330 9400 9410 9420 9430 9500 9510 9520 9530 9600 9610 9620 9630 9900 9910 9920

Distributions to nonphysician owners Nonoperating Revenue and Expenses and Provision for Conversion to Cash Basis Accounting Nonmedical Revenue Interest Income Income from Long-Term Investments Unrealized Gains and Losses-Investments Realized Gains and Losses-Investments Contributions/Donations Received Property Rental Income Gross revenue from business ventures Nonoperating Subsidy Income Other Nonoperating Income Nonoperating Expenses Interest Expense Contributions/Donations Paid Property Rental Expense Gross expenses from business ventures Goodwill Amortization Other Nonoperating Expense Current Income Tax Current Income Taxes-Federal Current Income Taxes-State Current Income Taxes-Other Deferred Income Tax Deferred Income Taxes-Federal Deferred Income Taxes-State Deferred Income Taxes-Other Business Taxes Taxes-Excise Taxes-Health Taxes-Other Business Taxes Business Assessments Business Assessments-Federal Business Assessments-State Business Assessments-Other Provision for Cash Basis Conversion Provision for Cash Basis Conversion-Revenue Provision for Cash Basis Conversion-Expenses

25