Should financial statements disclose the cost of replacing hospital assets?
The health care industry must do more than point fingers to convince outsiders that health care costs are not seriously out of line. Reporting replacement-cost information can help the industry identify the effects of inflation on hospital costs.
D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D004469:Economics, Hospital; D007250:Inflation, Economic; D014481:United States