{
  "version": 1,
  "generatedAt": "2026-08-24T00:32:38.764350+00:00",
  "data": [
    {
      "id": "licensedBeds",
      "label": "Licensed beds",
      "unit": "beds",
      "source": "BED_LIC",
      "definition": "Beds licensed for use, excluding nursery bassinets."
    },
    {
      "id": "patientDays",
      "label": "Patient days",
      "unit": "days",
      "source": "DAY_TOT",
      "definition": "Census days for formally admitted patients; nursery and purchased inpatient days are excluded."
    },
    {
      "id": "discharges",
      "label": "Discharges",
      "unit": "discharges",
      "source": "DIS_TOT",
      "definition": "Formal inpatient releases, including deaths and transfers between types of care."
    },
    {
      "id": "outpatientVisits",
      "label": "Outpatient visits",
      "unit": "visits",
      "source": "VIS_TOT",
      "definition": "Hospital outpatient appearances across reported ambulatory and referred services."
    },
    {
      "id": "erVisits",
      "label": "Emergency room visits",
      "unit": "visits",
      "source": "VIS_ER",
      "definition": "Unscheduled emergency room visits reported during the facility period."
    },
    {
      "id": "occupancyRate",
      "label": "Available-bed occupancy",
      "unit": "percent",
      "formula": "DAY_TOT / (BED_AVL × DAY_PER)",
      "definition": "Patient days divided by available bed days."
    },
    {
      "id": "averageLengthOfStay",
      "label": "Average length of stay",
      "unit": "days",
      "formula": "DAY_TOT / DIS_TOT",
      "definition": "Approximate inpatient days per discharge, including long-term care."
    },
    {
      "id": "totalOperatingRevenue",
      "label": "Total operating revenue",
      "unit": "USD",
      "formula": "NET_PT_REV + OTH_OP_REV",
      "definition": "Net patient revenue plus other operating revenue."
    },
    {
      "id": "operatingExpense",
      "label": "Operating expense",
      "unit": "USD",
      "source": "TOT_OP_EXP",
      "definition": "Costs incurred by operating cost centers; excludes specified nonoperating items."
    },
    {
      "id": "netFromOperations",
      "label": "Net from operations",
      "unit": "USD",
      "source": "NET_FRM_OP",
      "definition": "Total operating revenue less total operating expense."
    },
    {
      "id": "operatingMargin",
      "label": "Operating margin",
      "unit": "percent",
      "formula": "NET_FRM_OP / total operating revenue",
      "definition": "Share of operating revenue remaining after operating expenses."
    },
    {
      "id": "netIncome",
      "label": "Net income",
      "unit": "USD",
      "source": "NET_INCOME",
      "definition": "Reported income after operating and nonoperating activity and applicable taxes."
    },
    {
      "id": "netIncomeMargin",
      "label": "Net income margin",
      "unit": "percent",
      "formula": "NET_INCOME / (total operating revenue + NONOP_REV)",
      "definition": "Net income divided by operating and nonoperating revenue."
    },
    {
      "id": "currentRatio",
      "label": "Current ratio",
      "unit": "ratio",
      "formula": "CUR_ASST / CUR_LIAB",
      "definition": "Current assets per dollar of current liabilities."
    },
    {
      "id": "daysInAccountsReceivable",
      "label": "Days in accounts receivable",
      "unit": "days",
      "formula": "ACCTS_REC / (NET_PT_REV / DAY_PER)",
      "definition": "Approximate collection period for net accounts receivable."
    },
    {
      "id": "adjustedDischarges",
      "label": "Adjusted discharges",
      "unit": "adjusted discharges",
      "formula": "DIS_TOT × (GR_PT_REV / GR_IP_TOT)",
      "definition": "HCAI-style inpatient-equivalent volume that scales discharges for outpatient activity.",
      "caveat": "Undefined when gross inpatient revenue is zero or missing."
    },
    {
      "id": "costPerAdjustedDischarge",
      "label": "Operating cost per adjusted discharge",
      "unit": "USD",
      "formula": "TOT_OP_EXP / adjusted discharges",
      "definition": "Reported operating expense per inpatient-equivalent adjusted discharge using the HCAI adjusted-discharge method."
    },
    {
      "id": "cash",
      "label": "Cash",
      "unit": "USD",
      "source": "CASH",
      "definition": "Reported cash balance at the end of the reporting period.",
      "caveat": "Not equivalent to days cash on hand; some hospitals report liquidity at a system level."
    },
    {
      "id": "assetsLimitedAsToUse",
      "label": "Assets limited as to use",
      "unit": "USD",
      "source": "ASST_LIMTD",
      "definition": "Reported assets whose use is limited by agreement, designation, or other restriction.",
      "caveat": "Do not treat all balances as unrestricted operating liquidity."
    },
    {
      "id": "investmentsAndOtherAssets",
      "label": "Investments and other assets",
      "unit": "USD",
      "source": "INV_OTH",
      "definition": "Reported investments and other noncurrent assets.",
      "caveat": "The selected field may include assets that are not liquid or available for operations."
    },
    {
      "id": "cashToAnnualOperatingExpense",
      "label": "Cash to annual operating expense",
      "unit": "percent",
      "formula": "CASH / TOT_OP_EXP",
      "definition": "Cash balance as a share of annual operating expense.",
      "caveat": "A simple liquidity indicator, not HCAI days cash on hand."
    },
    {
      "id": "reportedReserveAssets",
      "label": "Reported reserve assets",
      "unit": "USD",
      "formula": "CASH + ASST_LIMTD",
      "definition": "A reproducible annual balance-sheet screen combining reported cash and assets limited as to use.",
      "caveat": "This is not unrestricted liquidity. ASST_LIMTD can include board-designated, trustee-held, or otherwise limited assets; INV_OTH is excluded because it also contains nonliquid other assets."
    },
    {
      "id": "reportedReserveDays",
      "label": "Reported reserve days",
      "unit": "days",
      "formula": "(CASH + ASST_LIMTD) / ((TOT_OP_EXP - EXP_DEPRE) / DAY_PER)",
      "definition": "Reported reserve assets divided by average daily cash operating expense for the facility's actual reporting period.",
      "caveat": "A balance-sheet exposure screen, not unrestricted days cash on hand and not directly comparable with rating-agency or system-level liquidity measures."
    },
    {
      "id": "payerPerformance",
      "label": "Payer revenue less allocated operating expense",
      "unit": "USD",
      "formula": "NETRV payer fields − allocated payer expense fields",
      "definition": "Net patient revenue minus HCAI-allocated operating expense for each broad payer group.",
      "caveat": "An accounting allocation, not a negotiated-price or causal profitability measure."
    },
    {
      "id": "hospitalFte",
      "label": "Hospital FTEs",
      "unit": "FTE",
      "source": "HOSP_FTE",
      "definition": "Reported hospital full-time-equivalent workforce."
    }
  ]
}