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)