Transaction Accounting Issues for Not-For-Profit Hospitals

Table of Contents

Section Hospital Industry Overview……………………………………………………………………..….. Impact of ACA on Hospital and Healthcare Center Merger & Acquisition Activity…… Accounting for Not-For-Profit Hospital Transactions…………………………………………... Impact of ASC 958-805 on NFP Hospital Transactions………………………………………… Intangible Assets Commonly Recorded in Hospital/Physician Group Transactions……. Certificate of Need by State……………………………………………………..……………….. Breakdown of Public Hospital Assets…………………………………………..………………… Allocation of Assets in Acquisitions…………………………………………..…………………... Allocation of Assets in Acquisitions – 2013.………………………………..……………………. Allocation of Assets in Acquisitions – 2012……………………………………………………… Impact of Intangible Assets and Goodwill on Financial Statements……………………… Use of Funds Obtained in the Sale of a NFP Hospital…………………………………………. Contact Information………………………………………………………………………………… Page # 3 .4 5 6 8 11 12 13 14 16 18 19 20

The Impact of the Affordable Care Act and Transaction Accounting Issues for Not-For-Profit Hospitals

Page 2