The determination of the profits of not-for-profit hospitals.

When challenged, hospital administrators may find themselves faced with the responsibility of defending both the existence and use of the profits of the hospital. This issue of DRG Monitor explores the reasons for the recent interest in the profits of not-for-profit (NOPRO) hospitals, analyzes the factors that determine hospital profits, and considers the different ways of using NOPRO profits and their implications in the context of the changing health care environment.