Case 24: River Community Hospital (A) 2015 2016 2017 EXHIBIT 2 River Com Hospital: (in Millions Cash and investments Accounts receivable (net) Inventories Other current assets Total current assets Gross plant and equipment Accumulated depreciation Net plant and equipment Total assets $ 4.673 4.359 0.432 0.308 $ 9.772 $47.786 11.820 $35.966 $45.738 $ 5.069 5.674 0.523 0.703 $11.969 $55.333 14.338 $40.995 $52.964 $ 2.795 7.413 0.601 0.923 $11.732 $59.552 17.009 $42.543 $54.275 Liabilities and Net Assets Accounts payable Accrued expenses Current portion of long-term debt Total current liabilities Long-term debt Net assets Total liabilities and net assets $ 0.928 1.460 0.110 $ 2.498 15.673 27.567 $45.738 $ 1.253 1.503 1.341 $ 4.097 19.222 29.645 $52.964 $ 1.760 1.176 1.465 $ 4.401 17.795 32.079 $54.275 Cases in Healthcare Finance 164 2016 2017 EXHIBIT 24.3 River Community Hospital Statements of Cash Flows fin Millions of Dollars) Cash Flows from Operating Activities Net income Depreciation and noncash expenses Change in accounts receivable Change in inventories Change in other current assets Change in accounts payable Change in accrued expenses Net cash flow from operations $2.102 2.633 (1.315) (0.091) (0.395) 0.325 0.043 $3.302 $2.458 2.756 (1.739) (0.078) (0.220 0.507 (0.327 $3.357 Cash Flows from investing Activities Investment in plant and equipment ($7.686) ($4.328) $3.549 I$1.4271 Cash Flows from Financing Activities Change in long-term debt Change in current portion of long-term debt Net cash flow from financing $1.231 $4.780 $0.124 ($1.3031 Net increase (decrease in cash $0.396 IS2.274) Beginning cash $4.673 $5.069 Ending cash $5.069 $2.795 Note: Depreciation and noncesh axpenses and Investment in plant and equipment Gate the statements of cash flows are somewhat different than they would be if calculs.eu directly from the other financial statements because of asset revaluations. Case 24: River Community Hospital (A) 2015 2016 2017 EXHIBIT 2 River Com Hospital: (in Millions Cash and investments Accounts receivable (net) Inventories Other current assets Total current assets Gross plant and equipment Accumulated depreciation Net plant and equipment Total assets $ 4.673 4.359 0.432 0.308 $ 9.772 $47.786 11.820 $35.966 $45.738 $ 5.069 5.674 0.523 0.703 $11.969 $55.333 14.338 $40.995 $52.964 $ 2.795 7.413 0.601 0.923 $11.732 $59.552 17.009 $42.543 $54.275 Liabilities and Net Assets Accounts payable Accrued expenses Current portion of long-term debt Total current liabilities Long-term debt Net assets Total liabilities and net assets $ 0.928 1.460 0.110 $ 2.498 15.673 27.567 $45.738 $ 1.253 1.503 1.341 $ 4.097 19.222 29.645 $52.964 $ 1.760 1.176 1.465 $ 4.401 17.795 32.079 $54.275 Cases in Healthcare Finance 164 2016 2017 EXHIBIT 24.3 River Community Hospital Statements of Cash Flows fin Millions of Dollars) Cash Flows from Operating Activities Net income Depreciation and noncash expenses Change in accounts receivable Change in inventories Change in other current assets Change in accounts payable Change in accrued expenses Net cash flow from operations $2.102 2.633 (1.315) (0.091) (0.395) 0.325 0.043 $3.302 $2.458 2.756 (1.739) (0.078) (0.220 0.507 (0.327 $3.357 Cash Flows from investing Activities Investment in plant and equipment ($7.686) ($4.328) $3.549 I$1.4271 Cash Flows from Financing Activities Change in long-term debt Change in current portion of long-term debt Net cash flow from financing $1.231 $4.780 $0.124 ($1.3031 Net increase (decrease in cash $0.396 IS2.274) Beginning cash $4.673 $5.069 Ending cash $5.069 $2.795 Note: Depreciation and noncesh axpenses and Investment in plant and equipment Gate the statements of cash flows are somewhat different than they would be if calculs.eu directly from the other financial statements because of asset revaluations