Amounts due to the organization from patients - third parties - and others.

A statement intended to guide the organization into the future by identifying the unique attributes of the organization - why it exists - and what it hopes to achieve.

What a series of equal payments in the future is worth today taking into account the time value of money.

Any product - service - customer - contract - project - process or other work unit for which a separate cost measurement is desired.

An entity that gives capital to another entity in expectation of a financial or non-financial return.

General and administrative expenses. Operating expenses that are not contained in the labor or supplies budgets.

The budget used to forecast operating expenses.

The degree to which standards are met.

Financing that will be paid back in less than one year.

A borrower's assets on which a lender has legal claim if a borrower defaults on a loan.

The cumulative amount of depreciation recognized on an asset since its purchase. An asset's book value is equal to its purchase price less the amount of accumulated depreciation.