Tasks to be completed: 1.a. SUM - use SUM function for Rows 2 - 53 to display in Column H 1.b. SUM - use SUM function for each column B through H to display in row 55

2. AVERAGE - Use AVERAGE Function for each column B through H to display in Row 56 3. COUNT Use COUNT Function for each column B through H to display in Row 57

4.MAX - Use MAX Function for each column B through H to display in Row 58 5. MIN - Use MIN Function for each column B through H to display in Row 59 6. MEDIAN - Use MEDIAN Function for each column B through H to display in Row 60 7. Percent Uninsured (Column I) - Calculate the percent of uninsured for each State in Column I in Rows 2 - 53. (Hint: divide column G by column H) Calculate the overall percentage uninsured in Cell I55 - divide G55/H55. 8. Use the Logic function to create a YES/NO response in column J to whether the percent uninsured is greater than the national percent uninsured you calculated in Cell I55. 9. Add Filters to each column 10. Conditional Formatting - add conditional formatting to Columns H, I or J to highlight specific data (your choice of parameters) but each column should have unique parameters

Location Employer Non-Group Medicaid Medicare Military Uninsured Total (each row) Percent Uninsured (of Total) Greater than Average?

labama 2,250,900 263,400 929,500 763,800 99,000 460,400 Alaska 339,800 24,700 149,400 70,200 37,100 80,500 Arizona 3,202,000 366,500 1,489,600 1,145,300 105,600 789,100 Arkansas 1,226,300 157,300 767,000 464,200 41,800 265,800 California 18,538,700 2,569,600 9,790,000 4,388,900 350,200 3,005,400 Colorado 2,997,100 389,900 942,300 718,500 127,200 436,700 Connecticut 1,827,200 165,900 743,900 488,000 23,900 204,500 Delaware 467,700 38,900 191,400 162,500 17,300 62,500 District of Columbia 368,400 43,400 171,000 55,300 9,000 24,200 Florida 8,454,200 1,995,300 3,643,200 3,776,000 366,300 2,757,000 Georgia 5,037,600 575,200 1,777,600 1,296,300 228,300 1,379,000 Hawaii 729,900 54,700 236,800 213,100 54,000 54,500 Idaho 858,100 150,100 272,600 262,900 23,700 183,600 Illinois 6,743,800 637,800 2,250,200 1,741,400 83,200 905,900 Indiana 3,473,000 284,100 1,152,900 965,800 65,900 570,100 Iowa 1,664,600 150,100 596,500 477,900 26,800 144,400 Kansas 1,527,000 158,800 389,500 421,300 55,300 259,300 Kentucky 2,028,200 169,600 1,101,300 684,300 60,200 275,700 Louisiana 1,882,500 219,500 1,316,800 618,600 61,100 400,200 Maine 605,600 74,000 259,900 237,900 19,900 105,000 Maryland 3,213,800 319,600 1,101,400 779,500 114,100 347,100 Massachusetts 3,716,400 359,400 1,468,400 872,100 32,300 202,300 Michigan 4,968,100 511,700 2,115,400 1,553,400 55,500 561,600 Minnesota 3,186,600 284,500 932,800 809,400 36,500 265,000 Mississippi 1,209,700 135,500 693,100 407,000 51,500 370,300 Missouri 3,089,700 341,500 854,100 975,200 79,200 600,100 Montana 446,600 83,600 216,600 187,600 18,300 86,600 Nebraska 1,064,200 128,500 235,600 266,300 30,700 148,300 Nevada 1,498,600 167,800 538,500 423,300 52,400 349,000 New Hampshire 738,900 70,100 172,800 232,300 15,300 84,600 New Jersey 4,844,600 471,000 1,446,600 1,201,700 45,100 690,300 New Mexico 748,000 82,500 667,300 306,900 36,300 200,500 New York 9,423,800 1,094,500 4,852,600 2,455,600 81,700 1,000,100 North Carolina 4,692,000 675,300 1,813,100 1,553,100 246,900 1,159,300 North Dakota 406,900 65,500 88,900 100,500 15,100 54,000 Ohio 5,973,000 454,200 2,274,100 1,804,400 85,900 760,000 Oklahoma 1,742,700 209,300 651,600 576,900 75,600 571,000 Oregon 2,037,300 235,300 858,000 667,600 37,100 293,500 Pennsylvania 6,413,400 636,800 2,506,200 2,015,200 97,100 709,100 Rhode Island 549,100 59,600 208,900 148,200 8,000 43,400 South Carolina 2,264,600 302,200 935,700 834,900 107,400 539,300 South Dakota 438,000 70,300 109,000 136,800 15,600 81,500 Tennessee 3,177,400 374,800 1,293,500 995,700 122,700 676,800 Texas 13,461,200 1,603,200 4,490,000 3,069,700 455,100 5,207,000 Utah 1,909,100 294,300 292,300 315,400 39,300 303,700 Vermont 289,600 29,000 142,800 104,400 5,700 26,600 Virginia 4,429,500 423,400 1,107,500 1,208,000 361,700 654,900 Washington 3,928,300 373,400 1,468,800 1,029,200 135,300 488,900 West Virginia 764,600 43,800 462,600 330,500 23,000 114,500 Wisconsin 3,209,400 299,400 911,500 882,700 47,200 327,000 Wyoming 287,700 39,900 64,900 90,900 10,200 69,000 Puerto Rico 747,900 250,000 1,456,000 446,600 16,000 248,000

OTAL (of column) AVERAGE (of column) COUNT (of column) MAX (of column) MIN (of column) MEDIAN (of column)

Notes

The majority of our health coverage topics are based on analysis of the Census Bureaus American Community Survey (ACS) by KFF. ACS includes a 1% sample of the US population and allows for precise state-level estimates.

The ACS asks respondents about their health insurance coverage at the time of the survey. Respondents may report having more than one type of coverage; however, individuals are sorted into only one category of insurance coverage. See definitions for more detail on coverage type. * The count of people with Medicare excludes those who report having both Medicare and Medicaid coverage, also known as dual eligibles. If these individuals were instead categorized as having Medicare, the total number of people with Medicare would increase as follows: Sources KFF estimates based on the 2008-2019 American Community Survey, 1-Year Estimates. Definitions

The ACS asks respondents about their health insurance coverage throughout the previous calendar year. Respondents may report having more than one type of coverage. In this analysis, individuals are sorted into only one category of insurance coverage using the following hierarchy: Medicaid: Includes those covered by Medicaid, Medical Assistance, Children's Health Insurance Plan (CHIP) or any kind of government-assistance plan for those with low incomes or a disability, as well as those who have both Medicaid and another type of coverage, such as dual eligibles who are also covered by Medicare. Medicare: Includes those covered by Medicare, Medicare Advantage, and those who have Medicare and another type of non-Medicaid coverage where Medicare appears to be the primary payer. Excludes seniors who also report employer-sponsored coverage and full-time work, and those covered by Medicare and Medicaid (dual eligibles). Employer: Includes those covered through a current or former employer or union, either as policyholder or as dependent Military: Includes those covered under the military or Veterans Administration Non-Group: Includes those covered by a policy purchased directly from an insurance company, either as policyholder or as dependent Uninsured: Includes those without health insurance and those who have coverage under the Indian Health Service only. N/A: Estimates with relative standard errors greater than 30% are not provided.

Annual Depreciation Expense = (Cost of the Asset - Salvage Value) / Useful Life of the Asset Part 1: Depreciation: Company Y purchases a machine for $2,375,000 with an estimated salvage value of $240,000 and a useful life of 8 years. What is the annual depreciation using the Straight Line Method? Round to nearest dollar. Cost Salvage Useful Life - Years Annual Depreciation Annual Depreciation Expense = (Cost of the Asset - Salvage Value) / Useful Life of the Asset Use SLN Fx Part 2: Depreciation Shield: Assume company Y has a 22% tax rate - what is the depreciation shield each year? Round to nearest dollar. Tax Rate Depreciation Shield: Depreciation Shield = Tax Rate * Annual Depreciation

Based on Problems 3.5 and 3.6 in the text NFP FP Long Beach Homecare, a NFP business, had revenues of $47 million in 2022. Assume that OC Homecare, a FP business, had the same financial situation as the NFP. Expenses other than depreciation totaled 85% of revenues, and depreciation expense was $5 million. However, Mainline must pay taxes at a rate of 28% of pretax (operating) income. All revenues wre collected in cash during the year, and all expenses other than depreciation were paid in cash. a. Construct the 2022 Income Statement ($M) a. Construct the 2022 Income Statement ($M) Base Double Halve Base Double Halve Total Revenues Total Revenues Expenses: Expenses: All but depreciation (85%) All but depreciation (85%) Depreciation Expense Depreciation Expense Total Expenses Total Expenses Net Income Operating Income Taxes (28%) Net Income b. What were Net Income, Total Profit Margin, and cash flow? b. What were Net Income, Total Profit Margin, and cash flow? c. Now suppose the company changed its depreciation calculation causing depreciation expense to double. c. Now suppose the company changed its depreciation calculation causing depreciation expense to double. How would this affect Net Income, Total Profit Margin, and cash flow? How would this affect Net Income, Total Profit Margin, and cash flow? d. Suppose the change had halved, rather than doubled, the firm's depreciation expense. d. Suppose the change had halved, rather than doubled, the firm's depreciation expense. Now, what would be the affect on Net Income, Total Profit Margin, and cash flow? Now, what would be the affect on Net Income, Total Profit Margin, and cash flow? Base Double Halve Base Double Halve b,c,d Net Income Revenues - Expenses b,c,d Net Income Revenues - Expenses b,c,d Total Profit Margin Net Income / Total Revenues b,c,d Total Profit Margin Net Income / Total Revenues b,c,d Cash Flow Net Income + Depreciation b,c,d Cash Flow Net Income + Depreciation e. Provide your assessment of the impact of Depreciation Expense in both cases: