Assistant Professor of Information Systems Management, Harbert College of Business, Auburn University, Auburn, AL United States of America.
Plante Moran Faculty Fellow, Professor of Accounting & Information Systems, Broad College of Business, Michigan State University, East Lansing, MI, United States of America.
PLoS One. 2022 Aug 4;17(8):e0272370. doi: 10.1371/journal.pone.0272370. eCollection 2022.
Hospitals acquire and maintain long-term operating assets such as land, buildings, and equipment. In this study, we analyzed hospitals' long-term assets acquisitions data extracted from the Medicare Cost Report, a mandatory annual filing for all Medicare-certified hospitals. The first objective of this study is to examine the time trend of land, buildings, and equipment acquisitions of all general acute care hospitals in the U.S. from 2005 to 2019 to understand the relative magnitude and temporal changes for the operating assets. The second objective is to examine the 15-year accumulated acquisitions of land, buildings, and equipment per capita in each state to understand the variations of potential access to hospital operating resources across states. To understand the longitudinal changes in acquisitions of operating assets for each year from 2005 to 2019, we calculated the total acquisition amounts across all hospitals for land, buildings, and equipment, respectively, and adjusted the amounts to 2019 dollars based on the consumer price index (CPI). For each state (including Washington D.C.) and the whole nation, the 15-year accumulated CPI-adjusted acquisition amounts per capita for land, buildings, and equipment were also calculated, respectively. The nationwide acquisitions of those operating assets grew rapidly from 2005 to 2008 followed by a negative overall growth from 2008 to 2014 and since 2015, started increasing steadily again. In 2019, U.S. general acute care hospitals acquired $3.0 billion of land, $44.6 billion of buildings, and $33.9 billion of equipment. Huge geographical variation in per capita cumulative total asset investment were also found with the first place North Dakota having a per capita investment that is almost four times higher than that in the lowest ranked state of Alabama.
医院购置和维护长期运营资产，如土地、建筑物和设备。在这项研究中，我们分析了从医疗保险成本报告中提取的医院长期资产购置数据，这是所有医疗保险认证医院的强制性年度申报。本研究的第一个目标是从 2005 年到 2019 年，分析美国所有一般急症护理医院的土地、建筑物和设备购置的时间趋势，以了解运营资产的相对规模和时间变化。第二个目标是检查每个州的土地、建筑物和设备人均 15 年累计购置量，以了解各州潜在获得医院运营资源的差异。为了了解 2005 年至 2019 年每年运营资产购置的纵向变化，我们分别计算了所有医院土地、建筑物和设备的总购置金额，并根据消费者物价指数（CPI）将金额调整为 2019 年的美元。对于每个州（包括华盛顿特区）和整个国家，我们还分别计算了土地、建筑物和设备人均 15 年累计 CPI 调整后购置金额。这些运营资产的全国性购置从 2005 年到 2008 年迅速增长，随后从 2008 年到 2014 年出现总体负增长，自 2015 年以来，又开始稳步增长。2019 年，美国一般急症护理医院购置了 30 亿美元的土地、446 亿美元的建筑物和 339 亿美元的设备。还发现了人均累计总资产投资的巨大地理差异，排名第一的北达科他州的人均投资几乎是排名最低的阿拉巴马州的四倍。
