\begin{tabular}{|c|c|c|} \hline Self-lnsurance reserves, net of cument portion & 218,994 & 20,364 \\ \hline Other long-term tiabilthes & 355,683 & 234.855 \\ \hline Pension liability & 65.463 & 54,220 \\ \hline Long-term debt, net of current portion & 1,220,789 & 1,237,347 \\ \hline Total liabilities & $2,703,187 & $2,458,171 \\ \hline \multicolumn{3}{|l|}{ Net assets } \\ \hline Unrestricted & $2,469,70 & $2,490,372 \\ \hline Temporarily restricted & 577,086 & 561,642 \\ \hline Permanently restricted & 7,894 & 7,694 \\ \hline Total net assets & $3,054,150 & $3,059.708 \\ \hline Total liabilities and net assets & $5.757.337 & $5.517,879 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Stanford Health & & 2 & sees \\ \hline Care Balance & Cument enseds & & \\ \hline Sheet Summary & Cash and cash equlvalents & $690460 & 475667 \\ \hline Years Ended & Short-term investments & & 101,6 \\ \hline August 31, 2016, & Recelvables, less doubtrul accounts & 559.993 & 550,721 \\ \hline andAUEUSt & Other recelvables & 92,961 & 754427 \\ \hline thousands of & Inventories & 50,016 & 42,935 \\ \hline dollars) & Prepaid expenses & 36,273 & 35.486 \\ \hline & Total current assets & $1,533,270 & $1,284,923 \\ \hline & Investments & 132,273 & 127,860 \\ \hline & Investments in university-managed pools & 1316,489 & 1,440,352 \\ \hline & Assets limited as to use, held by trustee & 235.788 & 580,701 \\ \hline & Property and equipment, net & 2,401,880 & 1,923,465 \\ \hline & Other assets & 137.637 & 163.578 \\ \hline & Total assets & $5.757.337 & $5.517,87 \\ \hline & Llabilities & & \\ \hline & Current llabilities & & \\ \hline & Accounts payable and accrued liabilities & $335.995 & $282,134 \\ \hline & Accrued salaries and related benefits & 236,819 & 202,85 \\ \hline & Due to related parties & 61,308 & 43.32 \\ \hline & Third-party payer settlements & 22,948 & 9,01 \\ \hline & Current portion of long-term debt & 13.756 & 13.93 \\ \hline & Debt subject to short-term remarketing & 228.200 & 228,20 \\ \hline & Self-ins urance reserves and other & 43.232 & 34,911 \\ \hline & Total current liabilities & $942,258 & $814.38 \\ \hline & Self-ins urance reserves, net of current p & 118,994 & 120,36 \\ \hline \end{tabular} [XHIBIT 9.1 Stanford Health Care Consolidated Statements of Operations, Years Ended August 31, 2016, and August 31, 2015 (in thousands of dollars) Operating revenues Net patient service revenue Provision for doubtful accounts Premium revenue Other revenue Net assets released used for operations Total operating revenue Operating expenses Salaries, wages, benefits Professional services Supplies (purchases) Purchased services Depreciation and amortization Interest expense Other Expense recoveries from related parties Total operating expenses Net operating income Other revenues and gains 2086 2025 $4,019,285$3,525,014 (126,280)(131,601) 72,29262,893 122,99698,718 9,37215,663 $4,097,665.$3,570,687 $1,850,124$1,428,100 49,846 531,130 1,058,182 136,442 39,661 389,199 (104,965) 47,801 484,036 912,886 109,735 40,485 359.368 (93,640) $3,949,619$3,288,771 Net income (excess of revenues over expenses) $69.904$389.236 In addition to the textbook, I also recommend doing a Google search for additional examples, tutorials, descriptions, and images to help you work through the assignment. You can also find tutorials on how to use Excel. Instructions: 1. Read Chapter 9 in the textbook 2. Read the document Financial documents for Ratio Analysis 3. Finish and submit the Excel spreadsheet title "Ratio Analysis". The first 2 ratios have been included for you as examples. You will need to finish the rest of the 10 ratios, each ratio being 6 points. Be careful, you can copy the formula from the textbook to the Excel spreadsheet, however, you MUST make sure the values should be CORRECT using the "Financial documents for Ratio Analysis" attached. The ratio analysis part of the textbook is also attached here. Please note that ratios are typically calculated either as a whole number/decimal or as a percentage. For each ratio, if 6 cells are wrong, you will lose the 6 points for that ratio. Therefore, it's possible you end up with a ZERO on this assignment with a lot of cells correct. Be careful, this is individual work, you need to finish it by yourself. However, if you like, you can work with your classmates. Make sure NO more than 3 students. When you turn it in, please name the Excel file as Yourname_ratio_HCM4300. If you work in a tiny group, just put all 2 or all 3 students' names on ONE document, you only need to turn in ONE file. I will give all participants the same grade. \begin{tabular}{|c|c|c|} \hline Self-lnsurance reserves, net of cument portion & 218,994 & 20,364 \\ \hline Other long-term tiabilthes & 355,683 & 234.855 \\ \hline Pension liability & 65.463 & 54,220 \\ \hline Long-term debt, net of current portion & 1,220,789 & 1,237,347 \\ \hline Total liabilities & $2,703,187 & $2,458,171 \\ \hline \multicolumn{3}{|l|}{ Net assets } \\ \hline Unrestricted & $2,469,70 & $2,490,372 \\ \hline Temporarily restricted & 577,086 & 561,642 \\ \hline Permanently restricted & 7,894 & 7,694 \\ \hline Total net assets & $3,054,150 & $3,059.708 \\ \hline Total liabilities and net assets & $5.757.337 & $5.517,879 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Stanford Health & & 2 & sees \\ \hline Care Balance & Cument enseds & & \\ \hline Sheet Summary & Cash and cash equlvalents & $690460 & 475667 \\ \hline Years Ended & Short-term investments & & 101,6 \\ \hline August 31, 2016, & Recelvables, less doubtrul accounts & 559.993 & 550,721 \\ \hline andAUEUSt & Other recelvables & 92,961 & 754427 \\ \hline thousands of & Inventories & 50,016 & 42,935 \\ \hline dollars) & Prepaid expenses & 36,273 & 35.486 \\ \hline & Total current assets & $1,533,270 & $1,284,923 \\ \hline & Investments & 132,273 & 127,860 \\ \hline & Investments in university-managed pools & 1316,489 & 1,440,352 \\ \hline & Assets limited as to use, held by trustee & 235.788 & 580,701 \\ \hline & Property and equipment, net & 2,401,880 & 1,923,465 \\ \hline & Other assets & 137.637 & 163.578 \\ \hline & Total assets & $5.757.337 & $5.517,87 \\ \hline & Llabilities & & \\ \hline & Current llabilities & & \\ \hline & Accounts payable and accrued liabilities & $335.995 & $282,134 \\ \hline & Accrued salaries and related benefits & 236,819 & 202,85 \\ \hline & Due to related parties & 61,308 & 43.32 \\ \hline & Third-party payer settlements & 22,948 & 9,01 \\ \hline & Current portion of long-term debt & 13.756 & 13.93 \\ \hline & Debt subject to short-term remarketing & 228.200 & 228,20 \\ \hline & Self-ins urance reserves and other & 43.232 & 34,911 \\ \hline & Total current liabilities & $942,258 & $814.38 \\ \hline & Self-ins urance reserves, net of current p & 118,994 & 120,36 \\ \hline \end{tabular} [XHIBIT 9.1 Stanford Health Care Consolidated Statements of Operations, Years Ended August 31, 2016, and August 31, 2015 (in thousands of dollars) Operating revenues Net patient service revenue Provision for doubtful accounts Premium revenue Other revenue Net assets released used for operations Total operating revenue Operating expenses Salaries, wages, benefits Professional services Supplies (purchases) Purchased services Depreciation and amortization Interest expense Other Expense recoveries from related parties Total operating expenses Net operating income Other revenues and gains 2086 2025 $4,019,285$3,525,014 (126,280)(131,601) 72,29262,893 122,99698,718 9,37215,663 $4,097,665.$3,570,687 $1,850,124$1,428,100 49,846 531,130 1,058,182 136,442 39,661 389,199 (104,965) 47,801 484,036 912,886 109,735 40,485 359.368 (93,640) $3,949,619$3,288,771 Net income (excess of revenues over expenses) $69.904$389.236 In addition to the textbook, I also recommend doing a Google search for additional examples, tutorials, descriptions, and images to help you work through the assignment. You can also find tutorials on how to use Excel. Instructions: 1. Read Chapter 9 in the textbook 2. Read the document Financial documents for Ratio Analysis 3. Finish and submit the Excel spreadsheet title "Ratio Analysis". The first 2 ratios have been included for you as examples. You will need to finish the rest of the 10 ratios, each ratio being 6 points. Be careful, you can copy the formula from the textbook to the Excel spreadsheet, however, you MUST make sure the values should be CORRECT using the "Financial documents for Ratio Analysis" attached. The ratio analysis part of the textbook is also attached here. Please note that ratios are typically calculated either as a whole number/decimal or as a percentage. For each ratio, if 6 cells are wrong, you will lose the 6 points for that ratio. Therefore, it's possible you end up with a ZERO on this assignment with a lot of cells correct. Be careful, this is individual work, you need to finish it by yourself. However, if you like, you can work with your classmates. Make sure NO more than 3 students. When you turn it in, please name the Excel file as Yourname_ratio_HCM4300. If you work in a tiny group, just put all 2 or all 3 students' names on ONE document, you only need to turn in ONE file. I will give all participants the same grade