Not-For-Profit Comprehensive Inpatient and Outpatient Health Center Consolidated Statements of Operations and Changes in Net Assets 2012 2011 $ 417,087 7,797 2.228 (54) 405.087 9.109 2,054 1.682 417932 427,058 169.271 2.652 41.347 64,595 40.158 9.828 30.027 14,010 13.147 23.590 408 925 18,133 158,069 4,017 39.168 67,420 37,354 9.943 22,70 18.639 10.195 23.601 391,107 26.525 Operating revenues (losse). Net patient service revenues Other operating revenues Contribution revenues (Loss) pain on disposal of assets Net operating revenues Operating expenses: Salanes Registry Employee benefits Supplies Purchased services Interest Depreciation and amortization Provision for uncollectible accounts Rent, leases, and utilities Marketing, insurance, taxes, and other Total operating expenses Excess of revenues over expenses from operations Nonoperating revenues, bet Investment income Total monoperating revenues, net Excess of revenues over expenses Other changes in unrestricted net assets: Net assets released for capital acquisitions Change in pension Liability Change in petunrealized classes) pains on investments Appropriation of endowment assets for expenditure Consolidation of joint venture Increase in unrestricted net assets Changes in temporarily restricted set assets: Contributions Change in se realized Classes) pins on investments Net assets released from restrictions Increase in temporarily restricted set assets Change in permanently restricted met assets Contributions Increase in permanently restricted net assets Increase in wet assets Net assets, beginning of year Net assets, end of year 11.340 11.340 29.473 7.968 7.968 34.793 1.032 (8.765) (7.902) 165 2,792 16.795 226 4.692 27.196 98 67.005 4.139 145 (18) (2.426 1.840 1.894 167 675 1.559) 1.177 Jelle 20 256 18.891 306.733 68.202 238,531 306.733 Font Paragraph Styles Analyze the differences in the data from year-to-year and identify key changes that have taken place. Write a two-page paper that addresses the following items. Identifies the key.changes. line item that have taken place. States assumptions regarding why these.changes have taken place. Provide a rationale for your assumption using health care financial terms and concepts. (Ctrl)