Assessment of a hospital’s accounts receivable collection efficiency)Assess Plains Regional Hospital’s accounts receivable collection efficiency based on the following set of facts:Days’ revenue in patient accounts receivable at December 31, 2012, for Plains Regional Hospital – 76 daysExtracts from Plains Regional Hospital’s calendar year 2013 financial statements: Net patient accounts receivable, $16.4 millionNet patient service revenue, $75 millionDays’ revenue in patient accounts receivable at December 31, 2013 for hospitals of comparable size – 65 days
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