In this assignment, you will be researching dimensions of quality and safety in healthcare, specifically long- term care, and how various industries can apply these concepts to improve operations.

3-4 page paper excluding front and back matter (APA standards apply).
Instructions:
In this assignment, you will be researching dimensions of quality and safety in healthcare, specifically long- term care, and how various industries can apply these concepts to improve operations.

§  Using the Medicare Nursing Home Compare website, research one nursing home that displays a low level of quality as indicated by their Five Star Rating*

§  The nursing home should display a low level of quality (-2 star rating)

§  The nursing home should display a low level of safety

§  Provide a general overview of the nursing home (e.g., name, location, bed size, ownership, etc.)

§  Discuss the quality performance of the nursing home as evident by its most recent health care inspection (e.g., deficiencies, citations, financial penalties, etc.). This can be accomplished by thoroughly reading the nursing home’s statement of deficiencies and plan of action to correct quality deficiencies (CMS Form 2567).

§  Discuss the safety performance of the nursing home as evident by its most recent life safety inspection (e.g., life safety citations, financial penalties, etc.). This can be accomplished by thoroughly reading the nursing home’s life safety code statement of deficiencies and plan of action.

§  Discuss appropriate techniques that you would use to improve quality in the nursing home.

§  Discuss appropriate techniques that you would use to improve safety in the nursing home.

§  Be sure to include details about the deficiencies that you found.

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>Management homework help

Topic 8 DQ 1
In your class, you have several international students. How would you investigate each one’s culture to accommodate differences in learning styles? What strategies would be effective?
Topic 8 DQ 2
You are conducting a classroom discussion. You have some students who do all the talking. How do you silence the dominant students so that quieter students might participate? What strategies would be effective and why?
I have 2 discussion questions-
I will need done by tomorrow
The Professors instructions are very clear- whoever I choose I will need you to pull your sources for answers from the attached
Response needs to be at least TWO FULL PARAGRAPHS APA format!
Instructor’s Comments:  the requirement for each discussion response is a direct citation from the textbook for all initial discussion responses. Additionally, the post response should be formatted in APA. You are also free to use other peer-reviewed resources as long as the direct citation from the textbook is also included in the response. Please consider looking at hoe to cite a reference. A citation is different than a reference. A reference goes at the end.It would be your responsiblity to find the journal number, the issue number, and the page numbers for this article.Please respond with the proper reference formatted in APA 7th edition.
THESE ARE TWO SEPERATE QUESTIONS ANSWER AND PROVIDE REFERENCES SEPERATELY

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    DISCUSSIONQUESTIONSFORMAT.pptx
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>Accounting homework help

Using your text, complete the following. In these problems, apply your knowledge of the inclusions and exclusions recorded for tax purposes on income tax forms.
● Problem 34, on page 3-35.
● Problem 38, on page 3-36.
● Problem 39, on page 3-37.
● Problem 41, on page 3-37.
● Problem 43, on page 3-37.
 
34.
In 2014   Marie borrowed $10,000. In 2019 the debt was forgiven. Marie does not believe   she should report the forgiveness of debt as income because she received   nothing at the time the debt was forgiven in 2019. Do you agree or disagree?   Support your position.
 
38.
Determine   the amount of tax liability in the following situations. In all cases, the   taxpayer is using the filing status of married filing jointly.
a. Taxable income of $62,449 that   includes a qualified dividend of $560.
b. Taxable income of $12,932 that includes   a qualified dividend of $322.
c. Taxable income of $144,290 that   includes a qualified dividend of $4,384.
d. Taxable income of $43,297 that   includes a qualified dividend of $971.
e. Taxable income of $262,403 that   includes a qualified dividend of $12,396.
 
39.
Each of   the following taxpayers received a state income tax refund in 2019. In all   cases, the taxpayer has a filing status of married filing jointly. What   amount of the refund is properly included in 2019 income?
a. Refund of $729; taxpayer did not   itemize deductions in 2018.
b. Refund of $591; taxpayer had   $25,391 of itemized deductions in 2018.
c. Refund of $927; taxpayer had   itemized deductions of $24,300 in 2018.
41. Carl and Karina file a joint return. Karina earned a salary of $38,000 and received dividends of $3,000, taxable interest income of $2,000, and nontaxable interest of $1,000. Carl received $9,000 of social security benefits and a gift of $6,000 from his brother. What amount of social security benefits is taxable to Carl and Karina?
 
43.Burger   Store is located near many large office buildings, so at lunch it is   extremely busy. Burger Store management previously permitted lunchtime   employees a half-hour off-premises lunch break. However, employees could not   easily return in a timely manner. Thus, a new policy was instituted to allow   employees a 20-minute break for free lunch (only on the Burger Store   premises). The company’s accountant believes that the cost of these meals   must be allocated to employees as additional compensation because the meals   do not qualify as a nontaxable fringe benefit for employee discounts. In your   opinion, should the cost of these meals be taxable or tax-free to employees?   Support your answer.
__________________________________________________________________________________
 

Adjusted Gross Income

Using your text, complete the following. In this problem, apply your knowledge of the adjustments for adjusted gross income that are necessary for completion of income tax forms.
● Problem 45, on page 4-27.
● Problem 47, on page 4-27.
● Problem 50, on page 4-28.
● Problem 53, on page 4-29.
● Problem 55, on page 4-29.
45.Zach attended Champion University during 2014–2018. He lived at home and was claimed by his parents as a dependent during his entire education. He incurred education expenses of $10,000 during college, of which $2,000 was paid for by scholarships. To finance his education, he borrowed $7,000 through a federal student loan program and borrowed another $3,000 from a local lending institution for educational purposes. After graduation, he married and moved with his spouse to a distant city. In 2019 he incurred $700 of interest on the federal loans and $300 on the lending institution loan. He filed a joint return with his spouse showing modified AGI of $128,000. What amount of student loan interest can Zach and his spouse deduct in 2019, if any?
47. Fabian, a single member of the military, was stationed at White Sands, New Mexico. On July 1, 2019, his army company transferred him to Florida as a permanent duty station. Fabian worked full time for the entire year. During 2019 he incurred and paid the following expenses related to the move:
Pre-move house-hunting costs  $1,500
Lodging and travel expenses (not meals) while moving  1,800
Cost of moving furniture and personal belongings  2,700
He did not receive reimbursement for any of these expenses from the army; his AGI for the year was $35,500. What amount can Fabian deduct as moving expenses on his 2019 return?
50.Juan, who is single, is a self-employed carpenter as well as an employee of Frame It, Inc. His self-employment net income is $35,000, and he received a W-2 from Frame It for wages of $25,000. He is covered by his employer’s pension plan, but his employer does not offer a health plan in which he could participate.
a.Up to how much of his self-employed health insurance premiums could he deduct for this year, if any? Why?
b.How much of Juan’s self-employment taxes would be deductible
53.Under the terms of a divorce decree executed May 1, 2018, Ahmed transferred a house worth $650,000 to his ex-wife, Farah, and was to make alimony payments of $3,000 per month. The property has a tax basis to Ahmed of $300,000.

  1. How      much of this must be reported on Farah’s 2019 tax return?
  2. Of      that amount, how much is taxable gain or loss that Farah must recognize      related to the transfer of the house?

55.Indicate whether each of the following items is considered a for AGI (above-the-line) deduction for the 2019 tax year:
Student loan interest.
Gambling losses.
Early withdrawal penalty.
Child support payments.
Charitable contributions.
One-half of self-employment taxes.
Alimony.
Scholarships for tuition and books.
Moving expenses for service members.
Property taxes.
Self-employed health insurance premiums

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Psychology homework help

orrelational Analysis

Before beginning this assignment, please watch the following videos on correlation:
Correlation – The Basic Idea Explained (Links to an external site.)
Correlation Basics (Links to an external site.)
Study Description: A school educator is interested in determining the potential relationship between grade point average (GPA) and IQ scores among ninth graders. The educator takes a random sample of 30 ninth graders aged 14 years old and administers the Wechsler Intelligence Scale for Children-Fourth Edition (WISC-IV). The WISC-IV includes a Full Scale IQ (FSIQ; however, for this assignment we will just call it IQ).
Output file: See Week 5 SPSS Output.pdf file (Links to an external site.).
Answer the following Questions:

  1. Hypotheses – Formulate null and alternative hypotheses. What do you think is the relationship between IQ scores and GPA?
  2. Variables – Describe the scale of measurement (nominal, ordinal, interval, or ratio) for each of the variables.
  3. Correlation – Write an overview of the results of the correlation (at least two paragraphs), including the appropriate and necessary statistical results within sentences and in proper APA formatting. Be sure to provide sufficient explanation for any numbers presented. Consider the following in your overview and conclusions:
    • Is there a significant correlation between IQ scores and GPA? If so, what does a significant correlation mean?
    • Using the correlation table and scatterplot, explain whether the relationship is positive, negative, or no correlation.
    • Describe the strength of the relationship (e.g. very strong, moderate, weak, etc.).
    • What do the results tell us about your hypotheses?
    • What conclusions can we draw from these results? What conclusions can we NOT make using these results?

Write a total of 400-700 words in response to these questions.

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    Week_5_SPSS_Output_File.pdf
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HEALTH COMMUNICATION AND PUBLIC HEALTH CONCERNS

 PUBLIC HEALTH
TITLE: HEALTH COMMUNICATION AND PUBLIC HEALTH CONCERNS
To begin developing a campaign, first identify a public health issue which you are interested in. Then research the public health issue to determine whether it is actually a critical issue. For example, if you want to help reduce drug use among urban youth, you need to investigate whether this is a critical issue among that group or if there are other more pressing issues. Research is an essential component to building an effective public health campaign. You must also consider what marketing strategies you might employ and how you might utilize public relations with your target audience.
For this Discussion, revisit the media titled “Introduction to Communications, Marketing, and Public Relations for Public Health Leaders”. Consider the steps needed to create a public health campaign for the public health issue that interests you. In addition, review the article “Farmers sun exposure, skin protection, and public health campaigns: An Australian Perspective” and pay particular attention to the steps taken to develop this campaign. Finally, review the media titled “Introduction to Communications, Marketing, and Public Relations for Public Health Leaders” and think about how communication of public health issues is vital to the role of a public health leader.

Develop a 1000-word Discussion post that addresses the following:
1) Identify a public health issue for which you are interested in developing a public health campaign.
2) Explain why this issue warrants a public health campaign.
3) Identify a key element of health communication that is essential for a public health leader, in particular a leader who wishes to address the issue you have selected.
4) Describe one potential challenge of developing a campaign for your public health issue and explain one way you might address the challenge.

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English homework help

Executive Summary Guidelines
You must complete a 200 to 250 word executive summary, which gives a brief look into your business proposal. Your executive summary gives you the opportunity to grab your audience’s attention and keeptheir interest for the duration of your business proposal. In essence, you are summarizing your 15-20 page business proposal into a one-page summary.
Your executive summary must be concise and to the point. It should tell the reader who you are, the purpose of your business proposal, its potential benefits to yourcustomers, and how it will change the current market for your product or service.
You may consider the following structure when constructing your executive summary:
• The first paragraph should introduce you, your potential product or service, and the business proposal you wish to inform your reader about.
• The next paragraph should highlight the important points, such as how your product or service will fill a specific need or demand and how it will perform better than the existing competition in the market.
• Your final paragraph should project your potential sales and profits, your product or service’s potential growth in the market, and the keys to continued future success.
• The purpose of your executive summary is to be “persuasive.” You want to persuade your audience of the importance of your proposed product or service and keep them interested and engaged enough to continue reading your complete proposal.
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    Completebusinessproposalsamples-20201109.zip
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Case Study: Ron Ventura At Mitchell Memorial Hospital

Summarize the scenario, Identify key points, the stakeholders, setting, and situation.

Read Cespedes, F. V. (2013, June 28). Ron Ventura at Mitchell Memorial Hospital. Harvard Business School.   

(a) Read the case study to identify the main point and key players. Highlight the main points and identify themes. Review, asking questions: What is really going on? What are the problems? What is the main issue? How do the problems relate? What are the underlying issues? Describe how or why these issues developed. 

(b) Research the problem or issue you have identified to help frame the issue and to make connections to secondary issues. Use journal articles, and not website-based sources. 

(c) Decide how to “solve” or manage the issue. Consider who should be involved: what their responsibilities might be, strengths and weaknesses, and so on.  

(d) Identify at least two alternative solutions and analyze their strengths and weaknesses (or describe why they would or would not be effective).  

(e) Select the best alternative and explain how you will measure effectiveness.  

(f) Discuss the specific issue and secondary issues and how they relate. Support your analysis and explain your reasoning. 

(g) Describe the role perspective contributing to your solution, identifying strengths and weaknesses. Describe alternatives and the pros and cons of these.  

(h) End with a conclusion that addresses how to evaluate the effectiveness of the solution, or describe how effective measures should be measured. Some case studies may conclude with a discussion of implications from the case.    

Papers should include a title page, 2–4 pages of writing, and a reference list. Double-space and use Times New Roman 12-point font, one-inch margins, and APA style of writing and scholarly citations in APA format.

due in 24 hours 

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period. What are some of the evidence-based interventions you discovered in

Capstone Project Milestone 2:
Design for Change Proposal Guidelines
Purpose
You are
to create a Design for Change proposal inclusive of your Practice Issue and
Evidence Summary worksheet from your Capstone Project Milestone 1. Your plan is
to convince your management team of a nursing problem you have uncovered and
you feel is significant enough to change the way something is currently
practiced. In the event you are not currently working as a nurse, please use a
hypothetical clinical situation you experienced in nursing school, or nursing
education issue you identified in your nursing program.
Course
Outcomes
This assignment
enables the student to meet the following course outcomes.

CO1:
Applies the theories and principles of nursing and related disciplines to
individuals, families, aggregates, and communities from entry to the healthcare
system through long-term planning. (PO #1)

CO2:
Proposes leadership and collaboration strategies for use with consumers and
other healthcare providers in managing care and/or delegating responsibilities
for health promotion, illness prevention, health restoration and maintenance,
and rehabilitative activities. (PO #2)
Due
Date
Milestone
2 consists of the proposal for your Design for Change Capstone Project. Submit
this assignment to the Dropbox by the end of Week 4.
Points
Milestone
2 is worth 225 points.
Directions
1.
Create a proposal for your Design for Change
Capstone Project. Open the NR451_Milestone2_Design_Proposal_ template in Course
Resources to create your paper. You will include the information from Milestone
1, your practice issue and evidence summary worksheets, as you compose this
proposal. Your plan is to convince your management team of a practice problem
you have uncovered that is significant enough to change current practice.

2.
The format for this proposal
will be a paper following the Publication
manual of APA 6th edition.
3.
The paper is to be FIVE to
six-pages excluding the Title page and Reference page.
4.
As you organize your information
and evidence, include the following topics.
a.
Introduction:
Write
an introduction but do not use Introduction as a heading in accordance with
the rules put forth in the Publication manual of the American Psychological
Association(2010, p. 63). Introduce the reader to the
plan with evidence-based problem identification and solution.
b.
Change
Model Overview:Overview of the ACE Star model (the model we have been
discussing this session); define the scope of the EBP; identify the
stakeholders, and determine the responsibility of the team members.
c.
Evidence:
Conduct internal and external searches of evidence; integrate
and summarize the evidence summary worksheet from Milestone 1; develop a
recommendation for change.
d.
Translation:
develop a hypothetical action plan; include measurable
outcomes, reporting to stakeholders; identify next steps and disseminate the
findings.
e.
Conclusion:
Provide
a clear and concise summary, inclusive of the problem issue,the five
points of the ACE Star change model; and ways to maintain
the change plan.

5. Citations
and References
must be included to support the
information within each topic area. Refer to the APA manual, Chapter 7, for
examples of proper reference format. In-text citations are to be noted for all
information contained in your paper that is not your original idea or thought.
Ask yourself, How do I know this? and then cite the source. Scholarly sources
are expected, which means using peer-reviewed journals and credible websites.
6. Tables
and Figures may be added
as appropriate to the project. They should be embedded within the body of the
paper (see your APA manual for how to format and cite). Creating tables and
figures offers visual aids to the reader and enhances understanding of your
literature review and design for change.
Grading
Criteria: Design for Change Capstone Project

Category

Points

%

Description

Introduction

25

11%

Introduction to the plan is nursing focused, with evidence-based
problem identification and potential solutions clearly identified.

Change Model Overview

50

22%

Practice issue is identified and is nursing focused. An overview of
the ACE Star model is given. The need for change is evident. Stakeholders are
identified.Practice area, team members and their role are identified
and discussed. Scope of the problem is identified.State
how nurses should use this model as a guide to facilitate change.

Evidence

50

22%

Evidence is provided thru basic information that indicates a change is
needed. For example, there have been 6 urinary tract infections over the last
two months and there were none present the last two years at the same time
period. What are some of the evidence-based interventions you discovered in
your Evidence Summary that do you plan to use?

Translation

50

22%

Activities to achieve the final steps of change are fully described.
What is needed to achieve. How do you translate what information you have
gathered into practice? How do you inform staff? What is your plan of action
to pilot the plan? What is the timeline?

Conclusion

25

11%

Clear, solid summary summarizing the key points and steps of the
change plan is included; ways to sustain the change plan are described.

APA Format

25

11%

Minimal errors.

Total

225 points

100%

Grading Rubric: Capstone Project
Milestone 2

Assignment
Criteria

A (100%)
Exceptional

Outstanding or
highest level of performance

B (88%)
Exceeds

Very good or
high level of performance

C (80%)
Meets

Competent or
satisfactory level of performance

NI (38%)
Needs
Improvement
Poor or failing
level of performance

F (0%)
Developing

Unsatisfactory
level of performance

Introduction
25
points

Introduction to the plan is nursing focused, and evidence-based. Potential
interventions clearly identified.
25
points ?

Introduction to the plan is nursing focused, and evidence-based
solutions identified but not clear.
22
points ?

Introduction to the plan is provided; however, the plan is not nursing
focused and evidence-based solutions are not convincing.
20
points ?

Introduction lacks evidence to support need for change and/or
potential solution is not evidenced-based.
10
points ?

Introduction is missing.
0
points ?

Change Model
Overview
50
points

Practice issue is nursing focused.
Overview of the ACE Star model is given. Rationale for change is
present.
Stakeholders are identified.Practice area, team
members and role are discussed.
Scope
of problem is identified.
50
points ?

Practice issue is nursing focused.
Overview of the ACE Star model is given. Rationale for change is not
present.
Stakeholders are identified.Practice area, team
members and role are discussed.
Scope
of problem is identified.
44
points ?

Practice issue is nursing focused.
Overview of the ACE Star model is given. Rationale for change is not
present.
Stakeholders are not identified.Practice
area, team members and role are discussed but without detail.
Scope
of problem is identified.
40
points ?

Practice issue is nursing focused.
Overview of the ACE Star model is given. Rationale for change is not
present.
Stakeholders are not identified.Practice
area, team members and role are not discussed.
Scope
of problem is identified.
19
points ?

Change Model Overview is missing
0
points ?

Evidence
50
points

Evidence is thoroughly provided thru basic information of the current
problem in the work setting indicating a change is needed.
Interventions discovered in Evidence Summary are used in planning for
change.
50
points ?

Evidence is briefly provided thru basic information of the current
problem in the work setting indicating a change is needed.
Some of the interventions discovered in Evidence Summary are used in
planning for change.
44
points ?

Evidence is vaguely provided thru basic information of the current
problem in the work setting indicating a change is needed.
Some of the interventions discovered in Evidence Summary are used in
planning for change.
40
points ?

Evidence is provided thru basic nformation of the current problem but
is not convincing.
Interventions discovered in Evidence Summary are not used in planning
for change.
19
points ?

Evidence is not provided thru basic information of the current
problem; there is no indication of change; there no interventions listed from
the Evidence Summary.
0
points ?

Translation
50
points

Activities to achieve final steps of change are fully described.
Ways to translate evidence into practice is discussed.
Methods to inform staff, activities planned for plan of action and
timeline are discussed.
50
points ?

Activities to achieve final steps of change are fully described.
How to translate evidence into practice is discussed but is not clear.

Methods to inform staff, activities planned for plan of action and
timeline are discussed.
44
points ?

Activities to achieve final steps of change are fully described.
How to translate evidence into practice is not discussed.
Methods to inform staff, activities planned for plan of action but
timeline is not mentioned.
40
points ?

Activities to achieve final steps of change are described but not in
detail.
How to translate evidence into practice is not discussed.
Methods to inform staff, activities planned for plan of action but
timeline is not mentioned.
19
points ?

Activities for final change plan is missing.
Translation of evidence into practice is missing.
0
points ?

Conclusion
25
points

Detailed summary of main points.
Ways to sustain plan are thoroughly described.
25 points
?

Summary of main points is brief.
Ways to sustain plan are briefly described.
22
points ?

Summary of main points is vague.
Ways to sustain plan are vaguely described.
20
points ?

Summary of main points is vague.
Ways to sustain change are not described.
10
points ?

Summary is missing.
There is no plan to sustain change.
0
points ?

APA formatting,
scholarly writing
25
points

APA format sixth edition.
Grammar, sentence structure, punctuation, and spelling correct.
References, citations correct.
Paper formatted in APA format.
No errors to one error.
25
points ?

Two to three errors.
22
points ?

Four to five errors.
20
points ?

Six to seven errors.
10
points ?

More than seven errors.
0
points ?

Total Points

/by

Analyze the impact of economic, demographic and technological forces on health care delivery, and the concerns relating to ethical, legal, and social issues that influence nursing practice.

Reflection Artifact 
Please consider how you have developed the knowledge, skills, and attitudes that enable your achievement of the bachelor’s/master’s level nursing competency/ies listed below. Then write a minimum of 1000 words describing how this course has helped you achieve these outcomes.

Analyze the impact of economic, demographic and technological forces on health care delivery, and the concerns relating to ethical, legal, and social issues that influence nursing practice.

Apply a solid foundation of research and theory, focusing on the interrelationships and application of these concepts to nursing practice, education, and leadership

Improve population health across the lifespan and across the continuum of healthcare environments through health promotion and disease prevention strategies

Explore leadership and management concepts that directly and indirectly influence the nature and functioning of the healthcare system and professional nursing practice

Assess health among a diverse patient population, devising strategies for the prevention and early detection of disease across the life span

Integrate professional values, attitudes, knowledge, and behaviors into nursing practice

Part 1: Continuing Education (Part 1 should be at least 1 ½ pages and include 2 outside references plus the textbook.)

Continuing education units are required for renewal of license (in some states) and for recertification. Continuing education opens doors to job opportunities. Answer the questions:

Why is advancing your degree and knowledge important for nursing as a profession? Explain and give several reasons.

How would you respond to a nurse that states: “I only want to live and work in a state that does not require continue education credits and I never want to advance my degree?” Explain in detail what you would say and why.

Part 2: Future of Nursing (Part 2 should be at least 2 pages and include 2 outside references and the textbook.)

Review the author’s vision in the textbook (Chapter 25), of the future of nursing and complete your own research to include the Institute of Medicine’s (IOM) report.

Do you agree with the authors or do you have a different vision of nursing? Explain and provide examples as to why you do agree or do not agree.

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wards Lake Community Hospital balance sheet as of December 31, 2017

wards Lake Community Hospital balance sheet as of December 31, 2017, follows.

EDWARDS LAKE COMMUNITY HOSPITAL
Balance Sheet
As of December 31, 2017
Assets
  Current assets:
     Cash and Cash Equivalents$272,600
      Accounts and notes receivable (net of uncollectible accounts of $15,900)26,600
  Inventory72,600
  
          Total current assets371,800
  Assets limited as to use:
     Cash$17,240
     Investments229,720
          Total assets limited as to use246,960
  Property, plant, and equipment:
     Land210,600
     Buildings (net of accumulated depreciation of $1,623,100)2,893,500
        Equipment (net of accumulated depreciation of $1,024,600)1,859,000
          Total property, plant, and equipment4,963,100
  Total assets$5,581,860
  Liabilities and Net Assets
  Current liabilities:
     Accounts payable$19,300
     Accrued payroll45,200
     Current portion of mortgage payable505,000
          Total current liabilities569,500
  Long-term debt—mortgage payable2,510,000
  Total liabilities3,079,500
  Net assets:
    Unrestricted
     Undesignated2,083,260
     Designated for plant246,860
    Temporarily restricted172,2402,502,360
  Total liabilities and net assets$5,581,860
The following are the transactions of Edwards Lake Community Hospital during the fiscal year ended December 31, 2017.
(1)Information related to accrual of revenues and gains is as follows:
  Patient services revenue, gross$3,501,000  
  Charity care211,760  
  Contractual adjustments to patient service revenues1,521,000  
  Other operating revenues998,950  
(2)Cash received includes:
  Interest on investments in Assets Limited as to Use7,450
  Collections of receivables2,961,100  
(3)Expenses of $891,500 were recorded in accounts payable and $1,454,990 in accrued payroll. Since some of the nursing expenses met a temporary net asset restriction, $94,500 was released from temporary restrictions.
  Administration expenses446,980  
  General services expenses524,610  
  Nursing services expenses1,031,900  
  Other professional services expenses343,000  
(4)Cash paid includes:
  Interest expense (allocated half to nursing services      and half to general services)$281,000  
  Payment on mortgage principal505,000  
  Accounts payable for purchases837,000  
  Accrued payroll1,280,000  
(5)Interest of $1,230 accrued on investments in Assets Limited as to Use.
(6)Depreciation charges for the year amounted to $117,500 for the buildings and $129,000 for equipment. Depreciation was allocated 45 percent to nursing services, 15 percent to other professional services and 20 percent to each administrative and general services.
(7)Other information:
(a)Provision for uncollectible receivables was determined to be adequate.
(b)Supplies inventory balances:
12/31/201612/31/2017
  Administration$8,300$7,500
  General services9,0009,500
  Nursing services17,50017,000
  Other professional
       services		37,80041,000
     Totals$72,600$75,000
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