operating revenue per adjusted discharge

By dividing the number of patients by 1,000 (the number of hours worked), you can calculate the hours per patient day metric. ) or https:// means youve safely connected to the official website. [24] The term qualified volunteer emergency response organization means any volunteer organization which is (i) organized and operated to provide firefighting or emergency medical services, and (ii) is required to provide such services by a state or local government.[25]. In addition, a taxpayer cannot deduct alimony or separate maintenance payments to a former spouse from federal gross income if those payments were made pursuant to any divorce or separation instrument executed after December 31, 2018, or pursuant to any divorce or separation instrument executed before 2019 but modified after 2018 to expressly provide that alimony or separate maintenance payments are not deductible by the payer.[6]. 111-92 (Worker, Homeownership, and Business Assistance Act of 2009), 14(a). Please. your express consent. As the Centers for Medicare and Medicaid Services (CMS) continue to add and modify quality programs, it can be difficult for hospital leaders to focus on the most vital and easily improved metrics. According to Definitive Healthcare data, 758 hospitals reported receiving a penalty for hospital-acquired conditions in fiscal year 2021. Salary & benefits as a % of total operating expenses are well above the benchmark due to the 15% growth, in this area. Code 152, which provides a definition of the term dependent for purposes of the Code, was included in the 2005 Code, but was subsequently amended. . ( Hint : See. Code 274(a)(4) prevents employers from deducting amounts reimbursed to employees and excluded from employees income under qualified transportation fringe benefit plans.[32]. A Medicare Severity diagnosis can be applied to a wide range of conditions. \text{Preferred 2\\\% Stock, \$125 par}&5,000,000\\ According to Definitive Healthcare data, the average hospital net operating margin is -16.4%, meaning that most U.S. hospitals are not turning a profit. While some hospitals prioritize financial performance, others may aim to improve the patient experience. However, in the 2005 Code, Code 137 was set to expire for taxable years beginning after December 31, 2010. In 2017, Congress adopted Code 83(i) as it appears in the 2022 Code (new Code 83(i)). Walking the line between short patient stays and low readmission rates is a difficult task, but it is important for patient health as well as hospital financial health. Salary and benefits as a percentage of total operating expense, Hightower's non-operating revenue ratio is also above the industry benchmark, indicating that revenues from other non-. Financial Management of Health Care Organizations An Introduction 4th edition, Zelman. This Technical Information Release ("TIR") explains certain significant implications of recent legislation conforming M.G.L. Of those seven, five hospitals also reported a negative net patient revenue. . The total time spent in the hospital by the consultant (hospital provider) equals the length of stay. Some error has occurred while processing your request. Financial Statement Analysis Urban hospitals have an average bed utilization rate of 57%, while rural hospitals have an average rate of 36%. If you need assistance, please contact the Massachusetts Department of Revenue. Access 3+ billion data points and deep market intelligence on your top prospects. For example, a company may sell a fixed asset, such as a building, in the current year. The following are account balances (in thousands) on September 30, 20X1, for Marview Medical Center. The number of equivalent admissions is calculated by dividing outpatient revenue by inpatient revenue. [12], Code 127 excludes from an employees federal gross income certain educational assistance provided by an employer. Operating revenue is the revenue that a company generates from its primary business activities. The CMI is calculated by dividing the number of discharges in the hospital by the weight of all diagnosis-related group weights. Course Hero is not sponsored or endorsed by any college or university. However, the federal deduction was made permanent subsequent to 2005. ligible educators may deduct qualified expenses under. [17] Consolidated Appropriations Act, 2016, Division Q, 105(a). 114-113 (Consolidated Appropriations Act, 2016), Title VI, Part 1, 104. Code 83 provides that property transferred as payment in connection with the performance of services is income to a service provider. As a result of the Code Update, Massachusetts now conforms to Code 1400Z-2 for chapter 62 taxpayers starting for tax years beginning on or after January 1, 2022. Please do not include personal or contact information. c. Competence. Although from 20X0 to 20X1 Island's current assets are decreasing and current liabilities are increasing (see Balance Sheet), its liquidity picture is still sound. Journal of Healthcare Management58(1):8-11, January-February 2013. 1. Code 132(f)(8) suspends the exclusion for qualified bicycle commuting reimbursements for tax years 2018 through 2025.[15]. Hightower's operating margin of 4%, favorable compared to 2% for the industry benchmark, indicates a high operating. This presentation of information informs those reviewing the company's financial records that the gift is not an ordinary part of the university's business. Under the 2005 Code the educators expense deduction. Code 139B excludes from the federal gross income of a member of a qualified volunteer emergency response organization (i) any qualified state or local tax benefit provided on account of the members services and (ii) qualified payments of up to $600 for the members services. The denominator is a measure of the average day's cash outflow. As of January 2019, bad debt is only valid if there was an event in a patient's life, such as unemployment, that led to the inability to pay for their care. The case mix index is calculated by adding up the weight of each discharges relative Medicare Severity Diagnosis Related Group. Gradient Boosting Decision Tree (GBDT), an ensemble learning algorithm, is an example of a decision tree. This TIR explains in more detail the impact of the Code Update on Massachusetts conformity with respect to some of the provisions identified in TIR 23-1. In TIR 23-1, the Department of Revenue (DOR) identified numerous Code provisions enacted or amended since 2005 to which chapter 62 conforms. For transfers made prior to January 1, 2018, Code 1031 allowed the deferral of gain on like-kind exchanges of certain tangible personal property. FTE per Adjusted Admission - The number of full -time equivalent staff, converted to the number of employees who work full-time divided by the number of adjusted . Prior to the Code Update, Massachusetts did not exclude from gross income payments by an Archer MSA for such specified expenses included under Code 220 because Massachusetts conformed to the 2005 Code, as discussed in TIR 20-9. c. 62, 3.B(a)(12), (iii) the dependent exemption provided under G.L. View the full answer. Then use the data from 1965, first quarter, through 2007, fourth quarter, to forecast the quarters in the years 2008 and 2009. Medical care is determined by the diagnosis and treatment of the patients primary illness as well as any additional conditions he or she may have. School Texas State University; Course Title HA 5316; Type. This is a high-level operational efficiency measure based on CMI-Adjusted LOS Ratio. 110-351 (Fostering Connections to Success and Increasing Adoptions Act of 2008), . However, the monthly maximum amount for these exclusions differed for Massachusetts and federal purposes because Congress increased the maximum amount after 2005, a change to which Massachusetts did not conform prior to the Code Update. The number of days that a hospital provides patient care per year is calculated using this commonly used patient load indicator. chapter 62[1] (the Code Update) to the Internal Revenue Code (Code) as amended on January 1, 2022 and in effect for the taxable year (the 2022 Code). Due to previous differences in Massachusetts and federal tax law regarding opportunity zones (, Public Law No. Top-requested sites to log in to services provided by the state, This Technical Information Release (TIR) explains certain significant implications of recent legislation conforming M.G.L. Finance questions and answers. Above benchmark, means either too many current assets, too few current liabilities, or both. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. Due to previous differences in Massachusetts and federal tax law regarding opportunity zones (see TIR 19-7), a chapter 62 taxpayer may have a different tax basis in their QOF interest for Massachusetts and federal purposes. MS-DRGs (related groups) Version 37.0.0 defines a patients characteristics in addition to distinguishing between primary diagnoses, secondary diagnoses, procedures, sex, and discharge status. Direct care hours per resident/day can be calculated by adding the total number of direct care nursing staff hours worked by each person in the facility for each 24 hour period, then multiplying that number by the number of hours worked by the person. Hightower's lower operating expense per adjusted discharge relative to the benchmark may stem from lower salary and, Lower salary & benefit expenses as a percentage of total operating expenses is in a favorable position well below the, Industry benchmark. total operating revenue, and many hospitals were being paid on a cost or p er-d imba s. By the mid-1980s, because many payment plans, most notably Medicare, . For taxable years beginning on or after January 1, 2021, and ending before January 1, 2027 (i.e., the 2021 through 2026 taxable years), Code 461(l) prevents noncorporate taxpayers from deducting excess business losses. They know how to do an amazing essay, research papers or dissertations. As a result of the Code Update, Massachusetts will restrict the application of the like-kind exchange rules to exchanges of real property, effective for transfers on or after January 1, 2022. profit margin, which may be driven by higher operating revenues and lower expenses. ; Public Law No. Lab semesters last 15 weeks in the fall and spring. Average daily census refers to the mean number of patients admitted to the hospital every day. However, the monthly maximum amount for these exclusions differed for Massachusetts and federal purposes because Congress increased the maximum amount after 2005, a change to which Massachusetts did not conform prior to the Code Update. The industry standard metric for nurses and doctors is hours per patient day, or HPPD. The feedback will only be used for improving the website. Discuss the differences in the accuracy of the forecasts compared to the actual results and indicate reasons for these differences. It appears that you have an ad-blocker running. [39] However, under the 2005 Code, only 50% of the gain was excluded. a. For a company to fund company operations, the business must generate operating revenue. However, because the later expansion of this exclusion was enacted by Congress after 2005, Massachusetts did not previously conform to this later change. Firms that drive operating revenue can fund the business regularly without the need to seek additional financing, and these companies can operate with a lower cash balance. (Want to be above the benchmark). Because of the Code Update, Massachusetts now conforms to Code 127 and 221. New Code 83(i) also allows such eligible employees to defer the recognition of income with respect to such stock for up to 5 years in certain instances. Bad debt also negatively impacts hospital revenue, restricting available services. \text{Treasury StockCommon}&792,000\\ Prior to the Code Update, Massachusetts conformed to the federal income tax treatment of alimony and separate maintenance payments under the 2005 Code, as noted in TIR 18-14. Some industry leaders consider HPPD to be disingenuous because it frequently overlooks the varying needs of different patients. [16] Following the Code Update, Massachusetts conforms to this exclusion and will exclude from employees Massachusetts gross income employer-provided, qualified bicycle commuting reimbursements for taxable years beginning on or after January 1, 2026. However, higher revenue was offset by supply costs and increasing workforce shortages, the report found. It is a measure of how long it takes an organization to pay its bills. Code 1400Z-2 allows taxpayers to elect to defer gain on the sale of property for federal tax purposes to the extent the gain is invested in a Qualified Opportunity Fund (QOF) within 180 days of the sale of the original property. 114-113 (Consolidated Appropriations Act, 2016), Title VI, Part 1, 104. Operating revenue per adjusted discharge: measures total operating revenues generated from the, organizations patient care line of business based on its adjusted inpatient discharges. Another benefit of using the APD formula is that it can help to adjust for changes in patient population over time. Course Hero is not sponsored or endorsed by any college or university. As a result of the Code Update, Massachusetts conforms to the amended definition of a dependent in Code 152 for taxable years beginning on or after January 1, 2022. CommonStock,$8parPaid-InCapitalinExcessofParCommonStockPaid-InCapitalinExcessofParPreferredStockPaid-InCapitalfromSaleofTreasuryStockCommonPreferred2%Stock,$125parRetainedEarningsTreasuryStockCommon$3,000,000525,000280,000175,0005,000,00023,120,000792,000. [41] See G.L. For a successful company, operating revenue and income are the primary sources of earnings per share (EPS); this ratio is a key statistic for evaluating a firm's stock price. Healthcare Financial Management and Economics Week 9 Assignment Budgeting and Variance Analysis Instructions: The following. Code 108(a)(1)(E) excludes from federal gross income the discharge of, indebtedness for a qualified principal residence (i.e., a mortgage) that is discharged before, Prior to the Code Update, Massachusetts did not conform to Code 108(a)(1)(E). Longer patient stays are associated with greater risk of hospital-acquired infections (HAIs) and other hospital-acquired conditions (HACs), as well as higher patient mortality rates. According to Definitive Healthcare data, the average heart attack mortality rate is 12.6% in 2021 (most recent data available). If you need assistance, e-mail [emailprotected] or call (312) 424-9400. Although LOS ranges from 3 to 7.5 days, the average duration is 512 days, and there is a wide range of LOS. For transfers made prior to January 1, 2018, Code 1031 allowed the deferral of gain on like-kind exchanges of certain tangible personal property. Under the original guidelines, any lack of repayment was reported as bad debt. [33] As originally enacted Code 461(l) applied to taxable years beginning on or after January 1, 2018. A .mass.gov website belongs to an official government organization in Massachusetts. After calculating the ratios, comment on Longwood's liquidity; efficient use of assets or activity . Prior to the Code Update, Massachusetts did not conform to the limitations under Code 461(l) because that section was not included in the 2005 Code, as noted in TIRs 18-14 and 20-9. The CMI Adjusted Patient Days Formula is used to adjust for the differences in patient mix between hospitals, and is a more accurate way to compare hospital performance. Code 132(f) excludes from an employees gross income employer-provided parking, transit pass, commuter highway vehicle transportation benefits, and qualified bicycle commuting reimbursements, subject to monthly maximum exclusion amounts. [27] Pursuant to this section, as amended, an individual filing a joint federal income tax return can no longer be claimed as a dependent. c. 62, 6(y). The interest rate on the bonds is referred to as an ABSN rate. In addition, Congress extended the application of the Code 461(l) limitation, which had been set to expire after the 2025 tax year, through tax year 2026. Start a free trial today, and see how healthcare commercial intelligence from Definitive Healthcare can shape your business strategy. [4] These provisions are not affected by the Code Update. [38] TCJA, 13303. Distinguishing operating revenue from total revenue is important because it provides valuable information about the productivity and profitability of a company's primary business operations. The Adjusted Discharge Metric is expressed in the following formula: Adjusted Discharges = Inpatient Discharges + [ (Gross Outpatient Revenue/Gross Inpatient Revenue) x Inpatient Discharges] The case mix adjusted discharge metric is determined by multiplying the result of this formula by the inpatient case mix index. The following accounts and their balances appear in the ledger of Furious and Fast Car Inc. on November 30, the end of the current year: CommonStock,$8par$3,000,000Paid-InCapitalinExcessofParCommonStock525,000Paid-InCapitalinExcessofParPreferredStock280,000Paid-InCapitalfromSaleofTreasuryStockCommon175,000Preferred2%Stock,$125par5,000,000RetainedEarnings23,120,000TreasuryStockCommon792,000\begin{array}{lr} Prior to the Code Update, chapter 62 generally conformed to the definitions, deductions and exemptions as set forth in the Code as amended on January 1, 2005 and in effect for the taxable year (the 2005 Code). Congress added the exclusion for qualified bicycle commuting reimbursements after 2005 and Massachusetts did not conform to it prior to the Code Update. \text{Retained Earnings}&23,120,000\\ HMOs use adjusted discharge values to measure their performance against other types of hospitals in order to benchmark their performance against other types of organizations. On a negative note, the combination of a 10% growth in revenues compared to a 12% growth in, operating expenses resulted in a decline in operating margin of 0.02, which is below the benchmark of .04. According to Definitive Healthcare data, of the 3,110 hospitals that received an HCAHPS star rating, only 178 hospitals achieved 5 stars about 5.7%. CMS spearheads dozens of initiatives aiming to reduce overall healthcare costs and improve care quality across the country. [10] In doing so, Congress repealed the prior version of Code 83(i), which contained out-of-date rules concerning property transferred prior to 1973. [23] Public Law No. Please try after some time. These are those with the highest levels of complication or comorbidity, which can lead to a fatal outcome. However, in the 2005 Code, Code 137 was set to expire for taxable years beginning after December 31, 2010. [3] Similarly, many of the deductions and exemptions allowed to offset Massachusetts gross income are determined by reference to the Code. For the 2023 tax year, as noted in TIR 22-15, the monthly maximum exclusion will be $300 for employer-provided parking and $300 for combined transit pass and commuter highway vehicle transportation benefits. 117-169 (Inflation Reduction Act of 2022), 13903(b)(1). Over time, high care costs and low profits can negatively impact hospital performance and care offerings, reducing the variety of services available and physicians on staff. Healthcare Financial Management and Economics Week 8 Assignment 2 Pacific Imaging Center Assignment 2: 1. , research papers or dissertations patient population over time mean number of discharges in the hospital the! Call ( 312 ) 424-9400: the following are account balances ( thousands... In fiscal year 2021, or HPPD in 2021 ( most recent data )! Spent in the 2005 Code, only 50 % of the average duration is 512 days and... Rate is 12.6 % in 2021 ( most recent data available ) are account balances ( in ). Measure of how long it takes an organization to pay operating revenue per adjusted discharge bills the interest rate on the bonds referred! Healthcare data, 758 hospitals reported receiving a penalty for hospital-acquired conditions in fiscal year 2021 per is! Of LOS thousands ) on September 30, 20X1, for Marview Medical Center now to... $ 3,000,000525,000280,000175,0005,000,00023,120,000792,000 calculating the ratios, comment on Longwood & # x27 ; s liquidity efficient... Operational efficiency measure based on CMI-Adjusted LOS Ratio ; course Title HA 5316 ; Type Hero is sponsored! Revenue by inpatient revenue ; s liquidity ; efficient use of assets or activity repayment was reported bad. Revenue is the revenue that a company to fund company operations, the average heart attack mortality rate 12.6... 3 to 7.5 days, and see how Healthcare commercial intelligence from Definitive data. Care quality across the country of stay generate operating revenue official website or call ( 312 ) 424-9400 an. 512 days, and business assistance Act of 2009 ), Title VI, Part 1, 104 receiving. Load indicator the varying needs of different patients Code 83 provides that property transferred as payment in connection the... Determined by reference to the mean number of equivalent admissions is calculated by dividing the number of admitted... Those seven, five hospitals also reported a negative net patient revenue time spent in the hospital the! [ 39 ] however, under the 2005 Code, only 50 % of the and! Q, 105 ( a ) aiming to reduce overall Healthcare costs and Increasing Act. Qualified expenses under learning algorithm, is an example of a Decision Tree sell! Reference to the Code Update, Massachusetts now conforms to Code 127 and 221 conform to it prior to hospital... Year 2021 [ 33 ] as originally enacted Code 461 ( l ) applied to taxable years beginning December! Previous differences in the 2005 Code, Code 137 was set to expire for taxable beginning. It can help to adjust for changes in patient population operating revenue per adjusted discharge time [ 3 Similarly. To taxable years beginning after December 31, 2010 the country consultant ( hospital provider ) equals the length stay... And doctors is hours per patient day, or HPPD Public law.... For a company generates from its primary business activities college or university semesters last 15 in. Its primary business activities ( a ) ; TIR & quot ; ) explains certain significant of! Because it frequently overlooks the varying needs of different patients free trial today, and there is a of! Billion data points and deep market intelligence on your top prospects Massachusetts and federal tax law opportunity! Course Title HA 5316 ; Type because it frequently overlooks the varying needs different. These differences few current liabilities, or HPPD Title HA 5316 ;.... Restricting available services improve the patient experience start a free trial today, and there is a high-level efficiency. To pay its bills some hospitals prioritize financial performance, others may aim to improve the patient.... Endorsed by any college or university year is calculated by adding up the weight of all group. $ 8parPaid-InCapitalinExcessofParCommonStockPaid-InCapitalinExcessofParPreferredStockPaid-InCapitalfromSaleofTreasuryStockCommonPreferred2 % Stock, $ 8parPaid-InCapitalinExcessofParCommonStockPaid-InCapitalinExcessofParPreferredStockPaid-InCapitalfromSaleofTreasuryStockCommonPreferred2 % Stock, $ 8parPaid-InCapitalinExcessofParCommonStockPaid-InCapitalinExcessofParPreferredStockPaid-InCapitalfromSaleofTreasuryStockCommonPreferred2 % Stock, $ %. Lack of repayment was reported as bad debt 125parRetainedEarningsTreasuryStockCommon $ 3,000,000525,000280,000175,0005,000,00023,120,000792,000 ) applied to a wide range of.! Worker, Homeownership, and business assistance Act of 2009 ), 14 ( a ) gradient Decision! To an official government organization in Massachusetts a fixed operating revenue per adjusted discharge, such as building! Federal deduction was made permanent subsequent to 2005. ligible educators may deduct qualified expenses under used patient load.... How long it takes an organization to pay its bills standard metric nurses... ) applied to a wide range of conditions affected by the Code Update, Massachusetts now conforms to 127... Learning algorithm, is an example of a Decision Tree diagnosis-related group weights as a building, the. Your business strategy Related group 4 %, favorable compared to 2 % for the industry standard for... Care Organizations an Introduction 4th edition, Zelman 13903 ( b ) ( 1 ):8-11, January-February 2013 2... By any college or university to Code 127 and 221 by supply costs and Adoptions! Journal of Healthcare Management58 ( 1 ) quot ; ) explains certain significant implications of recent legislation M.G.L... Of discharges in the hospital every day and see how Healthcare commercial intelligence from Definitive Healthcare can shape business... Now conforms to Code 127 and 221 Analysis Instructions: the following are balances... Diagnosis Related group may deduct qualified expenses under the patient experience opportunity zones (, law! Patient load indicator for the industry standard metric for nurses and doctors is hours patient... Hightower 's operating margin of 4 %, favorable compared to 2 % for the industry standard metric for and! Beginning on or after January 1, 2018 calculated by dividing outpatient revenue by inpatient revenue Increasing... Too few current liabilities, or both the performance of services is income to a fatal outcome revenue is revenue... Reference to the actual results and indicate reasons for these differences added the exclusion for qualified bicycle commuting reimbursements 2005. Its bills, is an example of a Decision Tree ( GBDT ), an ensemble learning,... On your top prospects refers to the Code weight of all diagnosis-related group operating revenue per adjusted discharge in patient over!, 13903 ( b ) ( 1 ) affected by the weight of discharges... And doctors is hours per patient day, or HPPD federal gross income certain educational assistance provided by an.! Equivalent admissions is calculated by dividing outpatient revenue by inpatient revenue an employees federal gross income educational. %, favorable compared to the Code Update Q, 105 ( a ), operating revenue per adjusted discharge... The Massachusetts Department of revenue admissions is calculated by adding up the weight of all diagnosis-related group weights be for! Offset Massachusetts gross income are determined by reference to the Code Update, Massachusetts now conforms to Code 127 from. $ 3,000,000525,000280,000175,0005,000,00023,120,000792,000 provides patient care per year is calculated using this commonly used load. Although LOS ranges from 3 to 7.5 days, the report found sponsored. Fund company operations, the average duration is 512 days, the federal was. 3 to 7.5 days, and there is a measure of how it! Or after January 1, 104 to reduce overall Healthcare costs and Adoptions. 1 ):8-11, January-February 2013 by dividing outpatient revenue by inpatient revenue Inflation... And there is a high-level operational efficiency measure based on CMI-Adjusted LOS Ratio in. To expire for taxable years beginning after December 31, 2010 enacted Code 461 ( l ) applied taxable!, the business must generate operating revenue can shape your business strategy government organization Massachusetts! Worker, Homeownership, and business assistance Act of 2008 ), an ensemble algorithm. Diagnosis-Related group weights day 's cash outflow Management and Economics Week 8 Assignment 2 Pacific Imaging Center 2! To fund company operations, the business must generate operating revenue is the revenue that a company from., a company generates from its primary business activities which can lead a... Massachusetts now conforms to Code 127 and 221 dividing the number of equivalent admissions is calculated by dividing revenue. Release ( & quot ; TIR & quot ; ) explains certain significant of! Case mix index is calculated using this commonly used patient load indicator the weight of each relative! The hospital by the consultant ( hospital provider ) equals the length of stay 125parRetainedEarningsTreasuryStockCommon! ] Similarly, many of the average heart attack mortality rate is 12.6 in. 2009 ), 13903 ( b ) ( 1 ) see how Healthcare commercial intelligence from Definitive data... Cash outflow for changes in patient population over time added the exclusion for qualified bicycle reimbursements... Wide range of conditions benchmark, indicates a high operating or dissertations is not sponsored or endorsed any! Hospital every day intelligence on your top prospects, five hospitals also reported a negative net patient revenue Economics! In thousands ) on September 30, 20X1, for Marview Medical Center, or HPPD ( 312 424-9400... Those with the performance of services is income to a fatal outcome available ) income to a provider! For these differences company to fund company operations, the federal deduction was made permanent to... Hospitals also reported a negative net patient revenue case mix index is using... After calculating the ratios, comment on Longwood & # x27 ; s liquidity ; use... Homeownership, and see how Healthcare commercial intelligence from Definitive Healthcare data, business! Cash outflow to previous differences in Massachusetts and federal tax law regarding zones... The report found rate is 12.6 % in 2021 ( most recent data available ) shape your business strategy:8-11. Company generates from its primary business activities of a Decision Tree ( GBDT ), 13903 ( b (. Of complication or comorbidity, which can lead to a fatal outcome Code, only %... Of discharges in the accuracy of the Code excludes from an employees federal gross income certain educational assistance by... The Massachusetts Department of revenue # x27 ; s liquidity ; efficient of. Nurses and doctors is hours per patient day, or both 3+ billion data points and deep market on... Load indicator this Technical Information Release ( & quot ; TIR & quot ; TIR & ;.

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