title: Should financial statements disclose the cost of replacing hospital assets?
abstract: 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.
mesh_terms: D000066:Accounting / Q000379:methods*; D003365:Costs and Cost Analysis; D004469:Economics, Hospital; D007250:Inflation, Economic; D014481:United States