Accession Number : ADA127823


Title :   Depreciation Accounting in the Uniform Chart of Accounts.


Descriptive Note : Master's thesis,


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : George,Charles Lee


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a127823.pdf


Report Date : Dec 1982


Pagination or Media Count : 103


Abstract : This paper examines depreciation's contribution to the total cost of providing health care. In particular it analyzes the depreciation method used to measure the consumption of health care resources, the validity of the depreciation process and the subsequent allocation procedures. As defined by the Uniform Chart of Accounts, the usefulness of depreciation in determining the total cost of providing health care is attenuated by the fact that a major portion of a facility's capital assets are excluded from the depreciation process, the rate of depreciation understates the estimated useful service life of the assets, double counts certain expenses, and makes no provisions to periodically evaluate and adjust the composite rate of depreciation. Comparisons are made between depreciation accounting in the military health service system and the civilian health care sector. Issues raised with the implementation of depreciation accounting within the Uniform Chart of Accounts are addressed and recommendations are made that may enhance the usefulness of the depreciation methodology. (Author)


Descriptors :   *ACCOUNTING , *COSTS , *MEDICAL SERVICES , *HEALTH CARE FACILITIES , MILITARY FACILITIES , MANAGEMENT , COST ANALYSIS , CLINICAL MEDICINE , COST ESTIMATES , THESES , MILITARY MEDICINE , ALLOCATIONS , VALUE , STATISTICAL ANALYSIS , HOSPITALS , PUBLIC HEALTH , MEDICAL EQUIPMENT , FINANCE , INFLATION(ECONOMICS) , MEDICAL SUPPLIES


Subject Categories : Administration and Management
      Economics and Cost Analysis
      Medicine and Medical Research


Distribution Statement : APPROVED FOR PUBLIC RELEASE