Cleverley W O
Health Care Manage Rev. 1983 Spring;8(2):51-63.
In the accounting model a return of capital can be guaranteed only in an unrealistic set of circumstances. Most organizations operate at an accounting breakeven, which guarantees bankruptcy because it results in a consumption of capital rather than a simple return of capital. Implicit in the pricing decision of many hospitals and their third party payers is the recovery of capital cost that would generate an accounting breakeven.
