Transaction Accounting Issues for Not-For-Profit Hospitals

Impact of ACA on Hospital and Healthcare Center Merger & Acquisition Activity

Number of Transactions

Average/Median Deal Value (in $ Millions)

100 120

100.0 120.0 140.0 160.0 180.0 200.0

Median Transaction Value (in $ Millions) Average Deal Value in Millions of $

0 20 40 60 80

Number of Transactions

0.0 20.0 40.0 60.0 80.0

Source: Capital IQ

Source: Capital IQ

 Implementation of ACA has increased hospital and healthcare center transactions and is expected to continue to do so as hospitals and physician practices feel the impact of the regulations.  In 2010 when ACA began to go into effect the number of hospital and healthcare center transactions increased substantially and has continued since.

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

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