Variables | Estimation method |
AP | (Annual number of inpatients) + {(outpatient revenue) × (annual number of outpatients)}/(inpatient revenue)} |
VA | (Labor charge)+ (rental expense)+ (net interest expenses) + (income and loss before income taxes) + (tax and public dues) |
TC | (medical cost) +(non medical cost) |
ND | (Medical specialists) + (general practitioners) + (dentists) + (oriental doctors) + (interns) + (residents) |
NN | (nurses) + (nurses’ aides) |
Capital stock (TFA) | {(Land) + (buildings) + (land improvements) + (machinery) + (delivery equipment or vehicles) + (medical equipment) + (equipment) + (construction in progress)} − (accumulated amount of depreciation) |