101
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102
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Davis WP, Gister DS. Can you afford not to have replacement cost insurance? HOSPITAL FINANCIAL MANAGEMENT 1979; 33:32-3. [PMID: 10242176] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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103
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Blackman I. Close corporations get employment tax break. JOURNAL - AMERICAN HEALTH CARE ASSOCIATION 1979; 5:56-8. [PMID: 10243204] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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104
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Zimmerman ME. Accounting for leases. HOSPITAL FINANCIAL MANAGEMENT 1979; 33:26-9. [PMID: 10242166] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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105
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Free equipment? Well, almost . . . AMERICAN LAUNDRY DIGEST 1979; 44:30, 32-4. [PMID: 10241536] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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106
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Palmer EE. Systematic assets management: body building for the financial statement. OH. OSTEOPATHIC HOSPITALS 1979; 23:8-10. [PMID: 10240655] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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107
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Herman CM, Zabloski EJ, Marino FJ. Reducing tax liability by maximizing non-cash expenses. PHARMACY MANAGEMENT COMBINED WITH THE AMERICAN JOURNAL OF PHARMACY : PM 1979; 151:60-5. [PMID: 441146] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 12/15/2022]
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108
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Principles of reimbursement for provider costs and for services by hospital-based physicians--effect of capital stock transactions: final rule. FEDERAL REGISTER 1979; 44:6912-5. [PMID: 10297330] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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109
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Principles of reimbursement for provider costs and for services by hospital-based physicians-- depreciation: allowance for depreciation based on asset costs: final rule. FEDERAL REGISTER 1979; 44:3980-4. [PMID: 10297324] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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110
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Freeland MS, Anderson G, Schendler CE. National hospital input price index. HEALTH CARE FINANCING REVIEW 1979; 1:37-61. [PMID: 10309052 PMCID: PMC4191069] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Abstract] [MESH Headings] [Download PDF] [Subscribe] [Scholar Register] [Indexed: 10/25/2022]
Abstract
The national community hospital input price index presented here isolates the effects of prices of goods and services required to produce hospital care and measures the average percent change in prices for a fixed market basket of hospital inputs. Using the methodology described in this article, weights for various expenditure categories were estimated and proxy price variables associated with each were selected. The index is calculated for the historical period 1970 through 1978 and forecast for 1979 through 1981. During the historical period, the input price index increased an average of 8.0 percent a year, compared with an average rate of increase of 6.6 percent for overall consumer prices. For the period 1979 through 1981, the average annual increase is forecast at between 8.5 and 9.0 per cent. Using the index to deflate growth in expenses, the level of real growth in expenditures per inpatient day (net service intensity growth) averaged 4.5 percent per year with considerable annual variation related to government and hospital industry policies.
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111
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Tax clinic. Q. How do I determine depreciation? VETERINARY MEDICINE, SMALL ANIMAL CLINICIAN : VM, SAC 1978; 73:828-9. [PMID: 250341] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 12/14/2022]
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112
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Carvava RA, Kudder G. Seeing through the figures with ratios. HOSPITAL FINANCIAL MANAGEMENT 1978; 32:16-26. [PMID: 10306890] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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113
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Cassidy MB. When change means progress. HOSPITAL PROGRESS 1978; 59:10-2. [PMID: 621047] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 12/23/2022]
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114
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Mellet H. Capital stock and depreciation in hospital accounts. THE HOSPITAL AND HEALTH SERVICES REVIEW 1977; 73:384-6. [PMID: 10304557] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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115
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Reid JC. The provinces and capital equipment: Saskatchewan. HOSPITAL ADMINISTRATION IN CANADA 1977; 19:20. [PMID: 10241987] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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Keener TF. Recapture of depreciation and home certification--two current Medicare issues. HOSPITAL FINANCIAL MANAGEMENT 1977; 31:40-2. [PMID: 10305269] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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117
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Wirsig CA. Hospital debt: don't be trapped. HOSPITAL ADMINISTRATION IN CANADA 1977; 19:4. [PMID: 10241952] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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118
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Peckham AH. How old are you? HOSPITAL ADMINISTRATION IN CANADA 1976; 18:32. [PMID: 10241869] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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119
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Gilbert RN. Present value depreciation: the answer to the capital crisis? HOSPITAL FINANCIAL MANAGEMENT 1975; 29:26-36, 40-1. [PMID: 10237709] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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120
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Talbott J. Hospital associations favor price level adjusted depreciation. HOSPITAL FINANCIAL MANAGEMENT 1975; 29:24-6. [PMID: 10243084] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 02/12/2023]
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BROCKBANK W. SOVEREIGN REMEDIES: A CRITICAL DEPRECIATION OF THE 17TH-CENTURY LONDON PHARMACOPOEIA. MEDICAL HISTORY 1964; 8:1-14. [PMID: 14105429 PMCID: PMC1033332 DOI: 10.1017/s0025727300029057] [Citation(s) in RCA: 5] [Impact Index Per Article: 0.1] [Reference Citation Analysis] [Key Words] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 05/24/2023]
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122
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BAKER HD. To use, or not to use, accelerated depreciation. JAPANESE CIRCULATION JOURNAL 1961; 51:66. [PMID: 13686107] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 04/23/2023]
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123
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MOSES M, DUVALL R. Depreciation and the self concept. J Clin Psychol 1960; 16:387-8. [PMID: 13773054] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 04/24/2023]
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HUDSON GW. Control through accounting. 7. Depreciation. CANADIAN HOSPITAL 1958; 35:47-9 passim. [PMID: 13536871] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/07/2023]
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125
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LINDEN R. [Official depreciation tables for institutions & in private practice of health]. DIE MEDIZINISCHE 1958; 2:285-6. [PMID: 13516268] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/07/2023]
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126
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LINDEN R. [Is the doctor permitted to declare depreciation of roentgen instruments in his income tax return?]. DIE MEDIZINISCHE 1957:1028-9. [PMID: 13451051] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/07/2023]
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127
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CAHAL MF. Depreciating medical equipment for taxes. GP 1957; 15:145-6. [PMID: 13405111] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/06/2023]
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128
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HOTTUM CH. How to handle property and depreciation records. HOSPITALS 1956; 30:45-8. [PMID: 13318682] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/06/2023]
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JOHNSON RL. How to think about depreciation: the community is the determining factor. MODERN HOSPITAL 1956; 86:64-5. [PMID: 13309215] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/06/2023]
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PENN R. How to figure depreciation: current dollars for current services. MODERN HOSPITAL 1956; 86:65-6. [PMID: 13309216] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/06/2023]
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131
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SOUND accounting calls for depreciation. MODERN HOSPITAL 1955; 84:88-9; passim & contd. [PMID: 13213961] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/05/2023]
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132
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SHANNON PD, MOREY L, KLARMAN HE. Depreciation in hospital accounting. MODERN HOSPITAL 1954; 82:84-7. [PMID: 13119690] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/05/2023]
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[Problems on depreciation in declaration of capital assets]. HOSPITALIS 1954; 24:5-6. [PMID: 13142611] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/05/2023]
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MOREY L. A review of the place and function of depreciation in hospital accounting. MODERN HOSPITAL 1953; 81:73-5. [PMID: 13086915] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/05/2023]
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CHOUARD P. [Preliminary study on the course of depreciation of cereals by weeds, with relation to the time and choice of weed killers]. COMPTES RENDUS HEBDOMADAIRES DES SEANCES DE L'ACADEMIE DES SCIENCES 1953; 236:121-3. [PMID: 13033312] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Key Words] [MESH Headings] [Subscribe] [Scholar Register] [Indexed: 03/05/2023]
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