NUR 621 Topic 8 Balance Sheet
NUR 621 Topic 8 Balance Sheet:
Presentation Overview
- Summary of the consolidated balance sheet
structure
- Review of major asset classifications
- Review of liabilities and leverage position
- Overview of stockholders’ equity
components
- Discussion of revenue, expenses, and cash flow implications
- Evaluation of key financial trends and
indicators
Balance Sheet Structure and Purpose
- Snapshot of financial position as of year-end
- Classification of assets into current and long-term categories
- Classification of liabilities into current and long-term
obligations
- Equity represents the residual interest of shareholders
- Basis for assessing solvency and financial stability (Wang, 2024)
- Supports decisions regarding investment and risk
management
Total Assets Overview
- Total assets 2019: $17,568 million
- Total assets 2018: $16,885 million
- Year-over-year asset increase of $683 million
- Current assets increased from 30% to 25.35% of assets
- Long-term assets remain the majority of total
holdings
- Growth driven primarily by current asset expansion
(Wang, 2024)
Current Assets Detail
- Cash and cash equivalents: $314 million
- Accounts receivable: $2,211 million
- Inventories: $396 million
- Income taxes receivable: $197 million
- Other current assets: $1,335 million
- Total current assets: $4,453 million
- Monitoring assets helps evaluate the revenue
cycle (Seth et al., 2021)
Property, Equipment, and Intangibles
- Long-term assets are essential for evaluating long-term capital investments (Trinca & Marcão, 2025)
- Total property and equipment: $14,290
million
- Accumulated depreciation: $5,810 million
- Buildings decreased as the asset
percentage
- Equipment increased slightly year-over-
year
- Intangible assets decreased to $2,155 million
Current Liabilities Overview
- Total current liabilities: $4,141 million
- Accounts payable: $693 million
- Accrued salaries and benefits: $352 million
- Other accrued expenses: $1,135 million
- Government settlement accrual: $840 million
- Current portion of long-term debt: $1,121
million
- Monitoring obligations ensures sufficient liquidity and refinancing capacity (Knighten & Waxman, 2023)
Long-Term Liabilities and Obligations
- Organizations rely heavily on long-term financial commitments (Cleverly et al., 2023)
- Long-term debt: $5,631 million
- Minority interest: $572 million
- Forward purchase contracts: $769 million
- Professional liability and deferred taxes:
$2,050 million
- Total liabilities: $13,163 million
Stockholders’ Equity Overview
- Total stockholders’ equity: $4,405 million
- Retained earnings decreased from the prior
year
- Capital in excess of par declined
- Treasury stock increased through
repurchases
- Equity percentage decreased from 27%
to 25.07%
- Reclassification related to put options
adjusted reported equity
Revenue Implications Based on Balance Sheet Changes
- Direct revenue amounts not provided in Appendix
- Accounts receivable increase suggests higher billed
activity (Harrington, 2023)
- Potential delays in collections indicated
- Increased investments may influence non-operating
income
- Changes in current assets affect revenue cycle timing
Expense Implications Based on Balance Sheet Changes
- Expense detail not provided in the Appendix
- Increased accrued expenses indicate higher operational outflows
- Accrued salaries and benefits remain major commitments
- Amortization increased from the prior year (Coulon,
2021)
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- Government settlement accrual reflects an
Cash Flow Implications
- Cash increased by $124 million
- Receivable growth may pressure operating cash
flow (Zhira, 2025)
- Property sales supported investing cash inflows
- Settlement accrual indicates a significant future outflow
- Debt maturities affect financing cash requirements
- Statement of cash flows needed for full
evaluation
Common-Size Analysis Findings
- Current assets increased to 35% of
total assets
- Accounts receivable rose to 59% of
assets
- Buildings declined to 27% of assets
- Intangibles decreased to 27%
- Liabilities increased to 93% of
assets
- Equity decreased to 07% of assets
Key Ratios and Financial Indicators
- Liquidity influenced by receivables
growth
- Leverage increased due to liability
expansion
- Equity reduction affects capital structure
- Non-operating adjustments impacted
financial position
- Indicators support risk and stability
assessment
Major Trends and Financial Observations
- Asset base increased modestly
- Receivable growth requires monitoring (Knighten & Waxman, 2023)
- Liabilities increased significantly
- Equity position weakened
- Settlement accrual marked a major event
Recommendations for Board Consideration
- Strengthen receivable collection processes
(Seth et al., 2021)
- Evaluate refinancing options for upcoming
debt maturities
- Reassess share repurchase and capital
allocation strategies
- Review financial risk associated with settlement obligations
- Request full income and cash flow statements for further analysis
- Implement routine monitoring of leverage
and liquidity indicators
References
Cleverley, W. O., Cleverley, J. O., & Parks, A. V. (2023). Essentials of Health Care Finance (9th ed.). Jones & Bartlett Learning.
Coulon, Y. (2021). Asset-based approach to valuation. In Small Business Valuation Methods: How to Evaluate Small, Privately-Owned Businesses (pp. 21-70). Cham: Springer
International Publishing. https://doi.org/10.1007/978-3-030-89719-2_2
Harrington, M. K. (2023). Health care finance and the mechanics of insurance and reimbursement (3rd ed.). Jones & Bartlett Learning.
Knighten, M. L., & Waxman, K. T. (Eds.). (2023). Penner’s economics and financial management for nurses and nurse leaders (4th ed.). Springer Publishing Company. https://doi.org/10.1891/9780826179135
Seth, H., Chadha, S., Sharma, S. K., & Ruparel, N. (2021). Exploring predictors of working capital management efficiency and their influence on firm performance: An integrated DEA-SEM approach. Benchmarking: An International Journal, 28(4), 1120-1145. https://doi.org/10.1108/BIJ-05-2020-0251
Trinca, C., & Marcão, R. (2025). Financial planning and performance evaluation: A comprehensive study in healthcare organizations. In Design, Development, and
Deployment of Cutting-Edge Medical Devices (pp. 1-24). IGI Global Scientific Publishing. https://doi.org/10.4018/979-8-3693-8598-2.ch001
Wang, R. (2024). RETRACTED ARTICLE: Safeguarding enterprise prosperity: An in-depth analysis of financial management strategies. Journal of the Knowledge Economy,
15(4), 17676-17704. https://doi.org/10.1007/s13132-024-01752-z
Zhira, D. (2025). Working capital management strategies to improve private healthcare facilities’ profitability in Southern Africa (Doctoral dissertation, Walden University). https://www.proquest.com/openview/5e71666184571ebad753452444b8c688/1?pq-origsite=gscholar&cbl=18750&diss=y
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Balance Sheet
Assessment Description
The purpose of this assignment is to increase understanding of balance sheets. You will need to communicate the annual finances for your hospital to the board of directors.
In this assignment, use the Consolidated Balance Sheets located in the Appendix following Chapter 11 in the textbook to create a 12- to 15-slide PowerPoint Presentation. Include the following:
• Assets
• Liabilities
• Stockholders’ Equity
• Revenue
• Expenses
• Cash Flow
Include 1–2 minimum peer-reviewed resources.
Additionally, include a title side, reference slide, comprehensive speaker’s notes, and graphics that are relevant to the content, visually appealing, and placed appropriately.
Refer to the resource, “Creating Effective PowerPoint Presentations,” located in the Student Success Center, for additional guidance on completing this assignment in the appropriate style.
While APA style is not required for the body of this assignment, solid academic writing is expected, and documentation of sources should be presented using APA formatting guidelines, which can be found in the APA Style Guide, located in the Student Success Center.
This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.
You are not required to submit this assignment to LopesWrite.