HMP can easily create customized reports and mix or create new peer groups and compare them to state or national benchmarks.

2. Table of Contents
Executive Summary 3-5
Financial and Operational Study 6 - 59
• Total Profit Margin 6 - 14
• Total Operating Profit Margin 15 - 23
• Total Labor Cost as a Percentage of Total Operating Revenues 24 - 32
• Full-Time Equivalent (FTE) Staff per Adjusted Occupied Bed (AOB) 33 - 41
• Days Net Patient Revenue in Accounts Receivable (AR) 42 - 50
• Average Age of Plant and Equipment 51 - 59
Introduction to Healthcare Management Partners 60 - 64
Clients Our Professionals Have Served 65 - 66
Firm Leadership 67 - 70
Contact Information 71
October 2010 2

3. Executive Summary – Overview
Healthcare Management Partners (HMP) is a hospital and healthcare services management firm. For decades, all of its senior
executives have been building and operating thriving healthcare organizations, including CEO, COO and CFO assignments
across the spectrum of healthcare services providers. This knowledge base gives HMP a unique perspective on what tools are
necessary to handle the issues facing any healthcare provider organization, and is what prompted HMP to create HMP
MetricsTM. Our executives understand the value of being able to measure hospital performance relative to comparable
facilities and against “1st Quartile” or “High Performing” competitors.
Utilizing the last six years of publicly available hospital Medicare cost report data, HMP has conducted an extensive study
comparing performance within six hospital peer groups. We can easily create custom peer groups and metrics. These groups
selected include the following:
1. All General Acute Care Hospitals Regardless of Ownership or Sponsorship
2. All Investor Owned General Acute Care Hospitals
3. All Not-For-Profit General Acute Care Hospitals, including Institutions Sponsored by Religious Organizations
4. All State and Local Government Owned General Acute Care Hospitals
5. Free Standing Children’s Hospitals
6. All Non-Federal Major Teaching Hospitals
Using proprietary filters, data contained in the HMP Metrics database has been “scrubbed” to exclude partial period or
statistically aberrant data elements for individual hospitals or health systems. It also excludes Federal Government hospitals,
specialty hospitals (e.g., long-term acute care) and general acute care hospitals for which 30% or more of its total licensed
beds are comprised of sub-acute beds. This data validation process produces highly accurate and defensible peer group
comparisons for dozens of standard industry metrics.
This report measures several commonly used metrics to further stratify these hospital types into quartiles in order to illustrate
the benchmarks for poor to exceptional performance for each of the metrics. With this information, one can quickly assess the
relative financial well-being of any facility in any of these groups. HMP can easily create custom reports and mix or create
new peer groups and compare them to state, local or national benchmarks.
October 2010 3

4. Executive Summary – Key Terms
Quartile Rankings: Quartile rankings were assigned based on the mean values calculated for all general acute care
hospitals within the peer groups.
Total Profit Margin
All General Acute Care Hospitals in the United States Regardless of Bed Size
2009
Quartile Rank
Mean Median Count
1st Quartile 13.70% 12.48% 758
2nd Quartile 5.10% 5.13% 760
3rd Quartile 0.59% 0.58% 762
4th Quartile (7.00%) (6.12%) 764
Total Population 3.07% 2.69% 3044
Excluded Cost Reports 306
Total Cost Reports 3350
As noted above, the first quartile contains the top 25% of the best performing hospitals in an applicable peer group,
the second quartile contains those hospitals falling in the 26% to 50% range, the third quartile contains those
hospitals falling in the 51% to 75% range, and finally the fourth quartile contains those hospitals falling below 76%.
Mean Value: The mean value is the average of all amounts within a defined quartile or population.
Median Value: The report also contains the median value by quartile or total population.
Count: Actual number of qualified hospitals included in the mean or median calculation.
Excluded Cost Reports: Represents those metrics values not considered normative (i.e., outlier values). For
example, certain metric values that were greater than two standard deviations from the mean of a reported population
would be excluded from the analysis and included in this category.
October 2010 4

5. Executive Summary – Hospital Performance Metrics
A measure of overall hospital profitability presented as a percentage. A negative percentage
Total Profit Margin
indicates an overall loss, while a positive percentage indicates profitability.
A measure of operating profitability presented as a percentage. A negative percentage
Total Operating Profit Margin
indicates overall loss, while a positive percentage indicates profitability.
A measure of labor productivity. This metric divides labor costs by operating revenues. A
Total Labor Cost as a Percentage of
higher percentage compared to its peers indicates that a hospital uses more labor to produce its
Total Operating Revenues
revenue.
Measures the number of full-time equivalent (FTE) employees used for each occupied bed.
Full-Time Equivalent (FTE) Staff per
Similar to the previous ratio, a higher percentage compared to its peers indicates that a hospital
Adjusted Occupied Bed (AOB)
uses more labor to treat its patients.
Measures the number of days it typically takes to collect accounts receivable. A higher
Average Days Net Patient Revenue in
percentage compared to its peers indicates that the hospital's revenue cycle is not as efficient as
Accounts Receivable (AR)
its peers.
Measures the average age of the hospital including capital improvements and major equipment
Average Age of Plant purchases. A higher age compared to its peers indicates that the hospital has deferred the
replacement of its capital when compared to its peers, which can lead to further distress.
Source: Metrics are based on data extracted from Medicare cost reports filed each year with the Federal
Government. Accuracy of the data contained in the Medicare cost reports is certified by hospital management
when the report is filed. Any changes resulting from desk or field audits by Medicare and subsequently included in
the Hospital Cost Report Information System (HCRIS) database have also been reflected in the calculations.
Excludes partial-year Medicare cost reports, hospitals where 30% or more of total inpatient beds are non-acute, and
hospitals where the computed metric is more than 2 standard deviations from the mean.
October 2010 5

6. Total Profit Margin - Summary
Total Profit Margin
All General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 1.71% 1.41% 698 2.42% 2.45% 766 3.94% 3.78% 770
26 to 100 Beds 2.59% 1.85% 692 2.45% 2.23% 768 4.39% 3.73% 789
101 to 200 Beds 3.77% 3.07% 663 2.57% 2.08% 754 4.68% 4.35% 766
201 to 300 Beds 3.41% 3.01% 383 2.41% 2.19% 424 5.50% 5.45% 434
301 to 400 Beds 4.60% 5.05% 249 2.10% 2.47% 283 6.08% 6.01% 292
401 to 500 Beds 3.93% 3.17% 146 2.31% 2.14% 169 6.16% 6.30% 171
Over 500 Beds 4.00% 4.28% 213 2.41% 3.62% 243 6.75% 6.68% 244
Total All Hospitals 3.07% 2.69% 3044 2.43% 2.37% 3407 4.89% 4.66% 3466
Excluded Cost Reports 306 317 295
Total Cost Reports 3350 3724 3761
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 3.43% 3.45% 731 2.60% 2.44% 615 2.66% 2.67% 514
26 to 100 Beds 4.40% 3.86% 774 4.19% 3.99% 814 2.80% 3.19% 916
101 to 200 Beds 4.09% 4.05% 760 3.89% 3.88% 770 3.39% 3.49% 770
201 to 300 Beds 4.84% 4.87% 445 4.53% 4.48% 448 3.95% 3.84% 451
301 to 400 Beds 5.88% 5.72% 295 4.97% 5.47% 298 5.04% 4.88% 297
401 to 500 Beds 4.93% 5.09% 172 4.78% 4.84% 171 4.91% 4.15% 174
Over 500 Beds 6.13% 5.97% 248 5.22% 5.32% 253 4.77% 5.18% 251
Total All Hospitals 4.46% 4.39% 3425 4.05% 4.19% 3369 3.52% 3.63% 3373
Excluded Cost Reports 265 246 243
Total Cost Reports 3690 3615 3616
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 6

7. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.89% 9.97% 174 13.17% 11.66% 191 14.38% 12.99% 192
2nd Quartile 3.71% 3.68% 174 4.66% 4.46% 191 6.29% 6.12% 192
3rd Quartile (0.55%) (0.46%) 175 (0.09%) 0.17% 192 1.57% 1.57% 193
4th Quartile (8.15%) (7.29%) 175 (8.00%) (6.88%) 192 (6.43%) (5.38%) 193
Total Population 1.71% 1.41% 698 2.42% 2.45% 766 3.94% 3.78% 770
Excluded Cost Reports 86 94 89
Total Cost Reports 784 860 859
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.08% 13.04% 182 13.19% 11.75% 153 13.40% 12.02% 128
2nd Quartile 5.80% 5.73% 183 4.89% 4.97% 154 4.89% 4.95% 128
3rd Quartile 1.14% 1.18% 183 0.27% 0.18% 154 0.32% 0.38% 129
4th Quartile (7.24%) (5.61%) 183 (7.88%) (6.96%) 154 (7.87%) (6.64%) 129
Total Population 3.43% 3.45% 731 2.60% 2.44% 615 2.66% 2.67% 514
Excluded Cost Reports 76 62 61
Total Cost Reports 807 677 575
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 7

8. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.33% 13.28% 173 14.44% 13.14% 192 16.12% 15.25% 197
2nd Quartile 4.50% 4.43% 173 4.86% 4.42% 192 6.72% 6.43% 197
3rd Quartile (0.48%) (0.38%) 173 (0.36%) 0.10% 192 1.52% 1.56% 197
4th Quartile (8.00%) (7.19%) 173 (9.13%) (8.33%) 192 (6.74%) (5.85%) 198
Total Population 2.59% 1.85% 692 2.45% 2.23% 768 4.39% 3.73% 789
Excluded Cost Reports 82 80 72
Total Cost Reports 774 848 861
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 15.92% 14.93% 193 14.87% 14.06% 203 13.67% 12.12% 229
2nd Quartile 6.58% 6.45% 193 6.31% 6.31% 203 5.27% 5.15% 229
3rd Quartile 1.84% 1.84% 194 1.93% 1.93% 204 0.55% 0.71% 229
4th Quartile (6.68%) (5.69%) 194 (6.27%) (4.70%) 204 (8.31%) (6.91%) 229
Total Population 4.40% 3.86% 774 4.19% 3.99% 814 2.80% 3.19% 916
Excluded Cost Reports 63 70 65
Total Cost Reports 837 884 981
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 8

9. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.65% 13.39% 165 13.46% 12.14% 188 15.31% 14.24% 191
2nd Quartile 5.51% 5.48% 166 4.69% 4.61% 188 6.90% 6.87% 191
3rd Quartile 1.09% 1.19% 166 0.03% 0.01% 189 2.30% 2.39% 192
4th Quartile (6.13%) (4.99%) 166 (7.83%) (7.35%) 189 (5.73%) (3.95%) 192
Total Population 3.77% 3.07% 663 2.57% 2.08% 754 4.68% 4.35% 766
Excluded Cost Reports 61 60 62
Total Cost Reports 724 814 828
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.27% 13.47% 190 13.72% 12.40% 192 13.39% 12.19% 192
2nd Quartile 6.05% 5.76% 190 6.29% 6.19% 192 5.64% 5.66% 192
3rd Quartile 2.05% 1.95% 190 1.92% 2.04% 193 1.52% 1.62% 193
4th Quartile (6.00%) (4.74%) 190 (6.30%) (4.97%) 193 (6.93%) (5.37%) 193
Total Population 4.09% 4.05% 760 3.89% 3.88% 770 3.39% 3.49% 770
Excluded Cost Reports 64 64 60
Total Cost Reports 824 834 830
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 9

10. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Between 201 and 300 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.80% 12.48% 95 12.11% 10.51% 106 15.28% 14.75% 108
2nd Quartile 5.73% 5.77% 96 4.70% 4.53% 106 7.89% 7.73% 108
3rd Quartile 0.97% 0.97% 96 0.14% 0.34% 106 3.25% 3.27% 109
4th Quartile (6.75%) (5.24%) 96 (7.32%) (6.46%) 106 (4.33%) (3.16%) 109
Total Population 3.41% 3.01% 383 2.41% 2.19% 424 5.50% 5.45% 434
Excluded Cost Reports 35 39 32
Total Cost Reports 418 463 466
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.47% 13.47% 111 13.63% 12.48% 112 13.11% 11.66% 112
2nd Quartile 7.17% 7.29% 111 6.20% 6.10% 112 5.86% 6.00% 113
3rd Quartile 2.83% 2.87% 111 2.44% 2.57% 112 1.97% 2.16% 113
4th Quartile (5.05%) (3.68%) 112 (4.17%) (2.68%) 112 (5.07%) (4.01%) 113
Total Population 4.84% 4.87% 445 4.53% 4.48% 448 3.95% 3.84% 451
Excluded Cost Reports 31 26 25
Total Cost Reports 476 474 476
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 10

11. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Between 301 and 400 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.77% 12.92% 62 11.85% 10.87% 70 15.90% 15.43% 73
2nd Quartile 6.87% 6.79% 62 4.72% 4.51% 71 8.58% 8.63% 73
3rd Quartile 2.70% 2.76% 62 0.10% 0.33% 71 3.59% 3.48% 73
4th Quartile (4.78%) (3.26%) 63 (8.13%) (7.30%) 71 (3.74%) (2.69%) 73
Total Population 4.60% 5.05% 249 2.10% 2.47% 283 6.08% 6.01% 292
Excluded Cost Reports 20 21 18
Total Cost Reports 269 304 310
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.57% 13.45% 73 13.75% 12.33% 74 13.81% 12.93% 74
2nd Quartile 7.53% 7.35% 74 7.14% 6.93% 74 6.30% 5.96% 74
3rd Quartile 4.03% 4.28% 74 3.43% 3.36% 75 3.12% 3.14% 74
4th Quartile (2.51%) (1.11%) 74 (4.30%) (3.18%) 75 (2.95%) (1.31%) 75
Total Population 5.88% 5.72% 295 4.97% 5.47% 298 5.04% 4.88% 297
Excluded Cost Reports 13 13 19
Total Cost Reports 308 311 316
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 11

12. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Between 401 and 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.15% 12.05% 36 11.14% 9.77% 42 16.17% 15.74% 42
2nd Quartile 6.02% 6.06% 36 3.94% 3.84% 42 8.41% 8.45% 43
3rd Quartile 1.74% 1.98% 37 0.75% 0.70% 42 3.67% 3.34% 43
4th Quartile (5.87%) (4.48%) 37 (6.40%) (4.59%) 43 (3.36%) (2.55%) 43
Total Population 3.93% 3.17% 146 2.31% 2.14% 169 6.16% 6.30% 171
Excluded Cost Reports 14 11 10
Total Cost Reports 160 180 181
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.89% 13.09% 43 14.15% 13.09% 42 13.70% 12.37% 43
2nd Quartile 7.08% 7.08% 43 7.04% 6.63% 43 7.34% 7.10% 43
3rd Quartile 3.37% 3.28% 43 3.27% 3.22% 43 2.67% 2.75% 44
4th Quartile (4.64%) (2.54%) 43 (5.12%) (2.31%) 43 (3.83%) (1.94%) 44
Total Population 4.93% 5.09% 172 4.78% 4.84% 171 4.91% 4.15% 174
Excluded Cost Reports 9 7 7
Total Cost Reports 181 178 181
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 12

13. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States with Over 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.97% 12.76% 53 12.36% 11.07% 60 15.71% 15.01% 61
2nd Quartile 6.50% 6.59% 53 5.35% 5.18% 61 8.98% 9.07% 61
3rd Quartile 2.26% 2.43% 53 0.54% 0.62% 61 4.70% 4.69% 61
4th Quartile (6.53%) (5.46%) 54 (8.46%) (7.72%) 61 (2.39%) (0.25%) 61
Total Population 4.00% 4.28% 213 2.41% 3.62% 243 6.75% 6.68% 244
Excluded Cost Reports 8 12 12
Total Cost Reports 221 255 256
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.53% 13.57% 62 13.45% 12.14% 63 12.67% 11.13% 62
2nd Quartile 7.85% 7.79% 62 7.21% 7.17% 63 7.05% 6.73% 63
3rd Quartile 4.39% 4.48% 62 3.81% 3.93% 63 3.54% 3.72% 63
4th Quartile (2.25%) (0.36%) 62 (3.46%) (1.84%) 64 (4.06%) (1.58%) 63
Total Population 6.13% 5.97% 248 5.22% 5.32% 253 4.77% 5.18% 251
Excluded Cost Reports 9 4 6
Total Cost Reports 257 257 257
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 13

14. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All General Acute Care Hospitals in the United States Regardless of Bed Size
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.70% 12.48% 758 13.12% 11.74% 849 15.41% 14.40% 864
2nd Quartile 5.10% 5.13% 760 4.74% 4.55% 851 7.21% 7.13% 865
3rd Quartile 0.59% 0.58% 762 0.00% 0.21% 853 2.43% 2.45% 868
4th Quartile (7.00%) (6.12%) 764 (8.09%) (7.22%) 854 (5.42%) (4.21%) 869
Total Population 3.07% 2.69% 3044 2.43% 2.37% 3407 4.89% 4.66% 3466
Excluded Cost Reports 306 317 295
Total Cost Reports 3350 3724 3761
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.65% 13.69% 854 13.89% 12.64% 839 13.43% 12.11% 840
2nd Quartile 6.57% 6.53% 856 6.21% 6.18% 841 5.70% 5.65% 842
3rd Quartile 2.32% 2.33% 857 2.03% 2.14% 844 1.49% 1.68% 845
4th Quartile (5.65%) (4.36%) 858 (5.84%) (4.71%) 845 (6.47%) (5.35%) 846
Total Population 4.46% 4.39% 3425 4.05% 4.19% 3369 3.52% 3.63% 3373
Excluded Cost Reports 265 246 243
Total Cost Reports 3690 3615 3616
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 14

15. Total Operating Profit Margin - Summary
Total Operating Profit Margin
All General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less (3.12%) (2.80%) 663 (2.65%) (2.36%) 712 (2.34%) (1.91%) 743
26 to 100 Beds (0.81%) (1.40%) 685 (0.84%) (0.90%) 750 (0.11%) (0.42%) 778
101 to 200 Beds 1.68% 0.92% 660 0.72% (0.14%) 740 0.71% 0.57% 749
201 to 300 Beds 1.17% 0.62% 378 0.57% (0.13%) 419 0.95% 0.39% 424
301 to 400 Beds 2.15% 1.79% 249 0.42% 0.40% 283 0.90% 0.34% 288
401 to 500 Beds 0.70% 0.02% 143 (0.60%) (0.90%) 168 (0.24%) (0.15%) 169
Over 500 Beds 0.60% 0.68% 207 (0.93%) (0.53%) 238 (0.20%) 0.11% 235
Total All Hospitals (0.10%) (0.32%) 2985 (0.59%) (0.81%) 3310 (0.21%) (0.26%) 3386
Excluded Cost Reports 365 414 375
Total Cost Reports 3350 3724 3761
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less (2.93%) (2.36%) 701 (3.46%) (3.13%) 585 (3.66%) (3.55%) 473
26 to 100 Beds 0.09% (0.15%) 771 0.12% 0.05% 814 (1.31%) (0.89%) 895
101 to 200 Beds 0.40% (0.20%) 751 0.70% 0.51% 751 0.06% (0.04%) 766
201 to 300 Beds 0.82% 0.21% 434 0.72% (0.03%) 439 0.22% (0.02%) 441
301 to 400 Beds 0.88% 0.99% 291 0.87% 0.87% 296 0.68% 0.42% 301
401 to 500 Beds (0.21%) 0.59% 168 (0.10%) 0.75% 160 0.02% 0.63% 169
Over 500 Beds (0.68%) 0.12% 241 (0.45%) 0.08% 240 (0.48%) (0.09%) 235
Total All Hospitals (0.38%) (0.44%) 3357 (0.29%) (0.19%) 3285 (0.81%) (0.54%) 3280
Excluded Cost Reports 333 330 336
Total Cost Reports 3690 3615 3616
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 15

16. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.49% 7.56% 165 9.40% 7.30% 178 10.05% 8.72% 185
2nd Quartile (0.12%) (0.30%) 166 0.05% (0.22%) 178 0.77% 0.57% 186
3rd Quartile (5.81%) (5.85%) 166 (5.14%) (5.16%) 178 (4.72%) (4.55%) 186
4th Quartile (15.95%) (15.31%) 166 (14.89%) (13.55%) 178 (15.40%) (14.84%) 186
Total Population (3.12%) (2.80%) 663 (2.65%) (2.36%) 712 (2.34%) (1.91%) 743
Excluded Cost Reports 121 148 116
Total Cost Reports 784 860 859
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.33% 7.64% 175 8.89% 7.41% 146 8.14% 6.16% 118
2nd Quartile 0.04% (0.01%) 175 (0.47%) (0.37%) 146 (0.71%) (0.93%) 118
3rd Quartile (5.32%) (4.94%) 175 (6.09%) (5.87%) 146 (6.30%) (6.15%) 118
4th Quartile (15.68%) (15.13%) 176 (16.09%) (14.85%) 147 (15.68%) (15.25%) 119
Total Population (2.93%) (2.36%) 701 (3.46%) (3.13%) 585 (3.66%) (3.55%) 473
Excluded Cost Reports 106 92 102
Total Cost Reports 807 677 575
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 16

17. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.21% 11.94% 171 12.97% 11.63% 187 13.21% 12.58% 194
2nd Quartile 1.58% 1.44% 171 2.39% 2.11% 187 2.61% 2.60% 194
3rd Quartile (4.06%) (3.86%) 171 (4.12%) (4.08%) 188 (3.26%) (3.15%) 195
4th Quartile (13.88%) (12.22%) 172 (14.50%) (13.94%) 188 (12.93%) (11.12%) 195
Total Population (0.81%) (1.40%) 685 (0.84%) (0.90%) 750 (0.11%) (0.42%) 778
Excluded Cost Reports 89 98 83
Total Cost Reports 774 848 861
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.98% 13.10% 192 13.05% 12.34% 203 11.42% 10.13% 223
2nd Quartile 2.65% 2.36% 193 2.72% 2.51% 203 1.67% 1.51% 224
3rd Quartile (3.05%) (3.03%) 193 (2.53%) (2.48%) 204 (3.64%) (3.40%) 224
4th Quartile (13.14%) (11.85%) 193 (12.67%) (11.74%) 204 (14.65%) (13.63%) 224
Total Population 0.09% (0.15%) 771 0.12% 0.05% 814 (1.31%) (0.89%) 895
Excluded Cost Reports 66 70 86
Total Cost Reports 837 884 981
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 17

18. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 14.29% 13.22% 165 13.14% 12.22% 185 12.98% 11.54% 187
2nd Quartile 3.73% 3.42% 165 2.64% 2.38% 185 3.16% 3.12% 187
3rd Quartile (1.47%) (1.34%) 165 (2.20%) (2.20%) 185 (1.81%) (1.74%) 187
4th Quartile (9.83%) (7.85%) 165 (10.70%) (9.21%) 185 (11.42%) (10.02%) 188
Total Population 1.68% 0.92% 660 0.72% (0.14%) 740 0.71% 0.57% 749
Excluded Cost Reports 64 74 79
Total Cost Reports 724 814 828
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.97% 11.45% 187 12.50% 11.13% 187 12.31% 11.27% 191
2nd Quartile 2.47% 2.31% 188 3.10% 2.96% 188 2.36% 2.18% 191
3rd Quartile (2.25%) (1.97%) 188 (1.84%) (1.65%) 188 (2.63%) (2.21%) 192
4th Quartile (11.54%) (9.88%) 188 (10.92%) (9.46%) 188 (11.73%) (10.34%) 192
Total Population 0.40% (0.20%) 751 0.70% 0.51% 751 0.06% (0.04%) 766
Excluded Cost Reports 73 83 64
Total Cost Reports 824 834 830
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 18

19. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Between 201 and 300 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.18% 11.67% 94 12.23% 10.83% 104 12.60% 11.79% 106
2nd Quartile 3.48% 3.81% 94 2.72% 2.80% 105 2.69% 2.62% 106
3rd Quartile (1.46%) (1.56%) 95 (1.98%) (1.80%) 105 (1.84%) (1.64%) 106
4th Quartile (10.40%) (8.72%) 95 (10.57%) (8.76%) 105 (9.66%) (8.76%) 106
Total Population 1.17% 0.62% 378 0.57% (0.13%) 419 0.95% 0.39% 424
Excluded Cost Reports 40 44 42
Total Cost Reports 418 463 466
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.10% 12.05% 108 12.42% 11.35% 109 11.99% 10.79% 110
2nd Quartile 2.67% 2.56% 108 2.43% 2.37% 110 2.08% 2.10% 110
3rd Quartile (2.04%) (1.91%) 109 (1.98%) (1.86%) 110 (2.49%) (2.49%) 110
4th Quartile (10.31%) (8.86%) 109 (9.88%) (8.23%) 110 (10.61%) (9.80%) 111
Total Population 0.82% 0.21% 434 0.72% (0.03%) 439 0.22% (0.02%) 441
Excluded Cost Reports 42 35 35
Total Cost Reports 476 474 476
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 19

20. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Between 301 and 400 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.71% 11.33% 62 11.47% 9.93% 70 11.91% 11.19% 72
2nd Quartile 3.80% 3.35% 62 2.50% 2.26% 71 3.36% 3.25% 72
3rd Quartile 0.01% 0.01% 62 (1.85%) (1.77%) 71 (1.75%) (1.68%) 72
4th Quartile (7.74%) (5.01%) 63 (10.30%) (8.18%) 71 (9.92%) (9.23%) 72
Total Population 2.15% 1.79% 249 0.42% 0.40% 283 0.90% 0.34% 288
Excluded Cost Reports 20 21 22
Total Cost Reports 269 304 310
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.97% 11.28% 72 12.09% 10.44% 74 11.84% 11.24% 75
2nd Quartile 3.08% 3.01% 73 3.13% 3.20% 74 2.40% 2.27% 75
3rd Quartile (1.40%) (1.28%) 73 (1.52%) (1.30%) 74 (1.45%) (1.48%) 75
4th Quartile (9.96%) (8.09%) 73 (10.21%) (9.43%) 74 (9.94%) (8.46%) 76
Total Population 0.88% 0.99% 291 0.87% 0.87% 296 0.68% 0.42% 301
Excluded Cost Reports 17 15 15
Total Cost Reports 308 311 316
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 20

21. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Between 401 and 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.65% 8.77% 35 9.85% 8.68% 42 11.10% 8.86% 42
2nd Quartile 2.51% 2.37% 36 1.77% 1.72% 42 1.89% 1.75% 42
3rd Quartile (1.69%) (1.58%) 36 (2.77%) (2.62%) 42 (2.25%) (1.77%) 42
4th Quartile (8.37%) (6.97%) 36 (11.27%) (10.15%) 42 (11.44%) (10.14%) 43
Total Population 0.70% 0.02% 143 (0.60%) (0.90%) 168 (0.24%) (0.15%) 169
Excluded Cost Reports 17 12 12
Total Cost Reports 160 180 181
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.07% 7.96% 42 10.01% 9.12% 40 10.47% 9.13% 42
2nd Quartile 2.27% 2.36% 42 2.54% 2.45% 40 2.37% 2.28% 42
3rd Quartile (2.15%) (2.40%) 42 (1.40%) (1.45%) 40 (1.36%) (1.44%) 42
4th Quartile (11.05%) (10.07%) 42 (11.55%) (10.24%) 40 (11.12%) (9.63%) 43
Total Population (0.21%) 0.59% 168 (0.10%) 0.75% 160 0.02% 0.63% 169
Excluded Cost Reports 13 18 12
Total Cost Reports 181 178 181
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 21

22. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States with Over 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.23% 10.88% 51 9.55% 8.65% 59 11.15% 9.85% 58
2nd Quartile 2.91% 2.68% 52 2.44% 2.60% 59 2.60% 2.29% 59
3rd Quartile (1.59%) (1.46%) 52 (3.18%) (2.98%) 60 (2.46%) (2.42%) 59
4th Quartile (9.94%) (8.50%) 52 (12.30%) (11.64%) 60 (11.90%) (10.57%) 59
Total Population 0.60% 0.68% 207 (0.93%) (0.53%) 238 (0.20%) 0.11% 235
Excluded Cost Reports 14 17 21
Total Cost Reports 221 255 256
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.35% 8.79% 60 10.32% 8.81% 60 9.73% 8.65% 58
2nd Quartile 1.91% 1.68% 60 1.84% 1.58% 60 2.05% 1.75% 59
3rd Quartile (2.58%) (2.66%) 60 (2.15%) (1.87%) 60 (1.91%) (1.74%) 59
4th Quartile (12.19%) (11.64%) 61 (11.80%) (9.92%) 60 (11.63%) (9.97%) 59
Total Population (0.68%) 0.12% 241 (0.45%) 0.08% 240 (0.48%) (0.09%) 235
Excluded Cost Reports 16 17 22
Total Cost Reports 257 257 257
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 22

23. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All General Acute Care Hospitals in the United States Regardless of Bed Size
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.32% 11.19% 743 11.62% 10.33% 825 12.03% 10.93% 844
2nd Quartile 2.24% 2.22% 746 1.96% 1.74% 827 2.36% 2.22% 846
3rd Quartile (2.92%) (2.59%) 747 (3.31%) (2.98%) 829 (2.85%) (2.64%) 847
4th Quartile (11.95%) (10.97%) 749 (12.56%) (11.35%) 829 (12.33%) (11.16%) 849
Total Population (0.10%) (0.32%) 2985 (0.59%) (0.81%) 3310 (0.21%) (0.26%) 3386
Excluded Cost Reports 365 414 375
Total Cost Reports 3350 3724 3761
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.04% 10.78% 836 11.67% 10.43% 819 11.10% 9.81% 817
2nd Quartile 2.04% 1.88% 839 2.16% 2.23% 821 1.68% 1.67% 819
3rd Quartile (2.99%) (2.82%) 840 (2.76%) (2.43%) 822 (3.19%) (2.86%) 820
4th Quartile (12.50%) (11.07%) 842 (12.17%) (11.02%) 823 (12.74%) (11.71%) 824
Total Population (0.38%) (0.44%) 3357 (0.29%) (0.19%) 3285 (0.81%) (0.54%) 3280
Excluded Cost Reports 333 330 336
Total Cost Reports 3690 3615 3616
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 23

24. Total Labor Cost as a Percentage of Total Operating Revenues - Summary
Total Labor Cost as a Percentage of Total Operating Revenues
All General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 49.44% 49.63% 661 49.80% 50.43% 719 49.98% 49.80% 712
26 to 100 Beds 48.84% 49.17% 694 49.74% 50.07% 760 49.60% 50.04% 788
101 to 200 Beds 47.84% 47.65% 681 48.91% 48.92% 763 49.21% 49.08% 782
201 to 300 Beds 48.30% 47.66% 389 49.14% 48.64% 427 49.11% 49.29% 432
301 to 400 Beds 48.97% 49.06% 251 49.87% 49.96% 280 50.19% 50.10% 290
401 to 500 Beds 49.71% 48.23% 149 50.96% 49.83% 169 50.82% 50.21% 168
Over 500 Beds 48.23% 47.37% 206 49.52% 49.56% 239 49.22% 48.71% 243
Total All Hospitals 48.69% 48.57% 3031 49.54% 49.65% 3357 49.61% 49.55% 3415
Excluded Cost Reports 319 367 346
Total Cost Reports 3350 3724 3761
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 49.41% 49.44% 685 49.46% 49.76% 574 50.31% 50.07% 482
26 to 100 Beds 49.84% 49.97% 763 50.52% 50.72% 817 51.36% 51.93% 894
101 to 200 Beds 49.71% 49.61% 784 49.20% 49.38% 792 49.85% 49.63% 787
201 to 300 Beds 49.32% 49.55% 439 49.85% 50.38% 445 50.31% 50.53% 447
301 to 400 Beds 49.90% 49.57% 293 49.90% 50.60% 295 50.26% 50.55% 298
401 to 500 Beds 50.74% 50.46% 169 50.51% 50.34% 167 50.54% 50.46% 171
Over 500 Beds 49.37% 49.36% 242 49.35% 48.73% 243 49.73% 48.96% 241
Total All Hospitals 49.67% 49.66% 3375 49.79% 50.00% 3333 50.45% 50.48% 3320
Excluded Cost Reports 315 282 296
Total Cost Reports 3690 3615 3616
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 24

25. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 37.00% 37.24% 165 37.53% 38.03% 179 37.71% 38.18% 178
2nd Quartile 46.41% 46.70% 165 46.87% 46.94% 180 46.89% 47.15% 178
3rd Quartile 52.97% 52.94% 165 53.29% 53.24% 180 53.55% 53.72% 178
4th Quartile 61.30% 60.66% 166 61.44% 61.05% 180 61.78% 61.16% 178
Total Population 49.44% 49.63% 661 49.80% 50.43% 719 49.98% 49.80% 712
Excluded Cost Reports 123 141 147
Total Cost Reports 784 860 859
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 37.40% 38.65% 171 37.03% 37.65% 143 37.92% 38.39% 120
2nd Quartile 45.93% 46.26% 171 45.63% 45.36% 143 46.45% 46.75% 120
3rd Quartile 52.99% 53.02% 171 53.43% 53.52% 144 54.02% 54.02% 121
4th Quartile 61.22% 60.95% 172 61.66% 61.49% 144 62.72% 62.39% 121
Total Population 49.41% 49.44% 685 49.46% 49.76% 574 50.31% 50.07% 482
Excluded Cost Reports 122 103 93
Total Cost Reports 807 677 575
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 25

26. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 36.91% 37.40% 173 38.07% 38.87% 190 38.01% 38.79% 197
2nd Quartile 45.63% 45.74% 173 46.74% 46.84% 190 47.02% 47.16% 197
3rd Quartile 52.28% 52.14% 174 52.94% 53.06% 190 52.67% 52.67% 197
4th Quartile 60.46% 59.36% 174 61.19% 60.94% 190 60.71% 60.12% 197
Total Population 48.84% 49.17% 694 49.74% 50.07% 760 49.60% 50.04% 788
Excluded Cost Reports 80 88 73
Total Cost Reports 774 848 861
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 38.31% 38.93% 190 38.95% 39.57% 204 40.43% 41.40% 223
2nd Quartile 47.04% 47.20% 191 48.03% 48.26% 204 49.03% 49.02% 223
3rd Quartile 52.92% 53.06% 191 53.59% 53.53% 204 54.35% 54.41% 224
4th Quartile 61.02% 60.70% 191 61.46% 61.24% 205 61.57% 61.21% 224
Total Population 49.84% 49.97% 763 50.52% 50.72% 817 51.36% 51.93% 894
Excluded Cost Reports 74 67 87
Total Cost Reports 837 884 981
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 26

27. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 37.56% 38.29% 170 38.15% 38.73% 190 38.71% 39.42% 195
2nd Quartile 44.75% 44.78% 170 46.07% 46.27% 191 46.48% 46.42% 195
3rd Quartile 50.74% 50.90% 170 51.68% 51.63% 191 51.93% 51.76% 196
4th Quartile 58.22% 57.40% 171 59.67% 59.04% 191 59.65% 58.60% 196
Total Population 47.84% 47.65% 681 48.91% 48.92% 763 49.21% 49.08% 782
Excluded Cost Reports 43 51 46
Total Cost Reports 724 814 828
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 38.75% 39.45% 196 38.49% 38.90% 198 39.47% 39.82% 196
2nd Quartile 46.84% 46.92% 196 46.47% 46.34% 198 47.14% 47.23% 197
3rd Quartile 52.80% 52.71% 196 52.05% 51.88% 198 52.49% 52.61% 197
4th Quartile 60.43% 59.74% 196 59.80% 59.58% 198 60.27% 59.66% 197
Total Population 49.71% 49.61% 784 49.20% 49.38% 792 49.85% 49.63% 787
Excluded Cost Reports 40 42 43
Total Cost Reports 824 834 830
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 27