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.

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

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

The degree to which standards are met.

The budget used to forecast operating expenses.

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

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

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

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

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.