PROVIDERS OF HEALTH CARE SERVICES in .NET

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At the time of initial determination that a loss exists, the CCRC would record a liability (the obligation to provide future services and the use of facilities is excess of amounts received or to be received for such services ) and make a corresponding charge to income (the provision for obligation to provide future services and use of facilities ) The Guide provides a formula for calculating the liability, as follows:
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Present value of future net cash ows Minus the balance of unamortized deferred revenue Plus depreciation of facilities to be charged related to the contracts Plus unamortized costs of acquiring the related initial continuing-care contracts, if applicable
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For purposes of determining the present value of future net cash ows, the Guide de nes cash in ows as revenue contractually committed to support the residents and in ows resulting from monthly fees, including anticipated increases in accordance with contract terms Cash out ows are de ned as operating expenses, including interest expense but excluding selling and general and administrative expenses Cost increases resulting from in ation should be factored into the amount of operating expenses included in the computation The difference between cash in ows and cash out ows should be discounted to present value The Guide states that the expected in ation rate and other factors should be taken into account in determining the discount rate to be used A formula for determining the depreciation of facilities to be charged to current residents is provided in the Guide Basically, the purpose of this formula is to exclude from the loss computation any depreciation allocable to revenue-producing service areas For both the net present value of cash ows and the depreciation of facilities, the computation should be made on a resident-by-resident basis within each contract group, using the resident s remaining life expectancy The life spans used should be the same as those used in calculating the amortization of deferred revenue Each year, the liability should be recalculated Increases or decreases in the liability would be reported in the income statement as a separate line item, change in obligation to provide future services and use of facilities, with appropriate note disclosure In the balance sheet, the obligation to provide future services should be presented separately as a long-term liability, if it is material The notes to the nancial statements should include a description of the obligation to provide future services, the carrying amount of the liability that is presented at present value (if it is not separately disclosed in the balance sheet), and the interest rate used to discount the liability (vi) Costs of Acquiring Initial Continuing Care Contracts Most CCRCs regard the costs of obtaining contracts to initially ll a new facility as an investment that will result in future revenues from amortization of nonrefundable advance fees (and future periodic fees, in some cases) The Guide provides guidance on whether costs of acquiring initial continuing care contracts (as speci cally de ned in the glossary of the Guide) should be capitalized or expensed The glossary states that these are costs incurred to originate a contract that result from and are essential to acquire initial contracts and are incurred through the date of substantial occupancy but no later than one year from the date of completion of construction They include: (a) The costs from activities in connection with soliciting potential initial residents (such as model units and their furnishings, sales brochures, semipermanent signs, tours, and grand openings) However, these costs do not include advertising, interest, administrative costs, rent, depreciation, or any other occupancy or equipment costs (b) Sales salaries incurred in connection with the activities described in (a) (c) The costs of processing the contracts, such as evaluating the prospective resident s nancial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating contract terms; preparing and processing contract documents; and closing the transaction
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