Worksheet G
also known as: W/S G · Balance Sheet
The HCRIS worksheet that captures a hospital's balance sheet: assets, liabilities, fund balance.
Worksheet G of CMS Form 2552-10 is the hospital's balance sheet at fiscal year-end. It reports:
- Assets: cash, accounts receivable (net of allowance for uncollectibles), inventory, prepaid expenses, fixed assets (land, buildings, equipment), investments, restricted assets, intangibles. Line 36 = Total Assets.
- Liabilities: accounts payable, accrued wages, current portion of long-term debt, long-term debt, deferred revenue. Line 51 = Total Liabilities.
- Fund Balance (Net Assets): unrestricted, temporarily restricted, permanently restricted. Line 59 = Total Fund Balance.
The balance sheet identity holds: Assets = Liabilities + Fund Balance. Solvency analysis (current ratio, debt-to-equity, days-cash-on-hand) is computed from these line items.
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