1 Gross Patient Revenue Per Case: The average full patient charge, based on charge schedules, per case. The desired direction is toward a lower value.

2 Net Patient Revenue Per Case: The average dollar amount expected to be collected per case. The desired direction is toward a lower value.

3 Gross Patient Revenue Per Procedure: The average full patient charge, based on charge schedules, per procedure. The desired direction is toward a lower value.

4 Net Patient Revenue Per Procedure: The average dollar amount expected to be collected per procedure. The desired direction is toward a lower value.

5 Cost Per Case: The average total operating cost per case. The desired direction is toward a lower value.

6 Cost Per Procedure: The average total operating cost per procedure. The desired direction is toward a lower value.

7 Labor Cost Per Case: The average personnel expense per case. The desired direction is toward a lower value.

8 Non-labor Cost Per Case: The average supply, maintenance and non-personnel expense per case. The desired direction is toward a lower value.

9 Capital Cost Per Case: The average physical facility costs (e.g., capital expenses related to the acquisition of permanent assets, the related financing costs and the related capital tax expenses) per case. The desired direction is toward a lower value.

10 Operating Income Per Case: The amount of profit or loss before tax expense per case. The desired direction is toward a higher value.

11 Labor Cost Per Procedure: The average personnel expense per procedure. The desired direction is toward a lower value.

12 Non-labor Cost Per Procedure: The average supply, maintenance and non-personnel expense per procedure. The desired direction is toward a lower value.

13 Capital Cost Per Procedure: The average physical facility costs (e.g., expenses for depreciation, amortization, interest, insurance and taxes as related to the acquisition of permanent assets) per procedure. The desired direction is toward a lower value.

14 Operating Income Per Procedure: The amount of profit or loss before tax expense per procedure. The desired direction is toward a higher value.

15 Cases Per Full-Time Equivalent: The average number of cases performed per employee or agency personnel. The desired direction is toward a higher value.

16 Procedures Per Full-Time Equivalent: The average number of procedures performed per employee or agency personnel. The desired direction is toward a higher value.

17 Operating Room Utilization: Expressed as a percentage, it is the total number of hours the operating room was used to perform procedures in relation to the total available operating room hours. The desired direction is toward a higher value.

18 Total Margin: Expressed as a percentage, the profit or loss after tax expense that the facility generates in relation to its expenses. The desired direction is toward a higher value.

19 Return on Assets: Expressed as a percentage, the facility's ability to generate cash on its financial resources (for example, investments, receivables, inventory, physical plant, etc.) The desired direction is toward a higher value.

20 Cash Debt Coverage: A measure of the facility's ability to generate cash to cover its long-term debt. The desired direction is toward a higher value.

21 Fixed Asset Financing Ratio: The percentage of asset value financed by long-term debt. The desired direction is toward a lower value.

22 Charity Care, Bad Debt and Taxes: Expressed as a percentage, it is the amount of charity care (converted to a cost basis,) bad debt and taxes the facility incurred in relation to its total expenses. The desired direction is toward a higher value.

23 Medicaid Participation: Expressed as a percentage, it is the amount of patient days for patients enrolled in the Medicaid program in relation to total patient days. The number of patient days has been adjusted to account for outpatient service revenue. The desired direction is toward a higher value.