points. 1. Match the following to the best answer. (1 point each) An asset that is expected to be converted into cash within one accounting period (often a year). A cost that is tied exclusively to a subunit, such as the Net Working Capital Ca Cost Driver salaries of department employees.When a subunit is eliminated, these costs disappear A cost that is directly related to the volume of services delivered. Patient Service Revenue Marginal Cost Accounting Breakevern Fixed Cost Patient service revenue that stems from capitated patients as opposed to fee-for-service patients. D. E. F. Revenue that stems solely from the provision of patient services. The process of using data contained in financial statements to make judgments about a business's financial condition The basis on which a cost pool is allocated; for example square footage for facilities costs. Allocation rate A business unit (in healthcare, typically a patient service department) that generates revenues as well as costs, and hence its profitability can be measured. Profit Center The problem faced by insurance companies because individuals are more likely to use unneeded health services when they are not paying the full cost of those services I. Underlying Cost Structure The dollar value, according to GAAP, of a business's assets after subtracting the business's liabilities Moral Hazard J. A liquidity measure equal to current assets minus current liabilities K. Premium Revenue 6 The numerical value used to allocate overhead costs Direct Cost Current Asset Variable Cost Occurs when revenues are sufficient to cover all accounting costs; In other words, zero profitability M. Cr A cost that is not related to the volume of services delivered The cost of one (l) aditional unit of volume The relationship between an organization's fixed costs, Net Assets (Equity Financial Statement Analysis variable cost, and total costs