Use the information below for each of the items in the following list:

A U.S. health insurer

A Canadian Health Authority (comprising hospitals, clinics, and hospices)

A U.S. municipal government

A U.S. private four-year college.

Assignment: Use your knowledge of the likely operational and financial characteristics of the listed organizations to match each organization with the appropriate financial information.

Analyze the financial condition of each organization and categorize them as:

healthy,

suffering from a cold,

suffering from the flu,

or very sick.

Analyze the causes and remedial steps for the organizations and state governments you identified as very sick.

Exhibit1 Common Size Balance Sheets-Line Item as a Percentage of Total Capital (vertical analysis) 24.3% 34.9% 0.6% Service receivables Prepaid expenses and deferred charges 13.8 Total current assets 40.4 4 70.1 Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Accounts payable and accrued expenses 3 Current portion long-term debt 1 Total current liabilities 125.3 8 Temporarily restricted funds 34.7 Unrealized appreciation of investments Total net assets Total liabilities, reserves and net assets 98.1 100.0% 25.3 100.0% 80.4 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Exhibit1 Common Size Balance Sheets-Line Item as a Percentage of Total Capital (vertical analysis) 24.3% 34.9% 0.6% Service receivables Prepaid expenses and deferred charges 13.8 Total current assets 40.4 4 70.1 Total assets 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Accounts payable and accrued expenses 3 Current portion long-term debt 1 Total current liabilities 125.3 8 Temporarily restricted funds 34.7 Unrealized appreciation of investments Total net assets Total liabilities, reserves and net assets 98.1 100.0% 25.3 100.0% 80.4 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%