This print book is stored in the IAAO Library. It may be checked out by members for a one-month circulation period. Contact the librarian or access LibraryLink to request checkout.
Abstract:
This comprehensive text explores long-term care facilities from both physical and economic perspectives. The discussion focuses on skilled nursing facilities, covering topics such as the intricacies of Medicare and Medicaid funding as well as the complex factors impacting the operations of for-profit and non-profit facilities.
Contents:
- Types of long-term care and health care facilities
- History of the nursing home industry
- Assets of the going concern, interest appraised, and ownership structure
- Medicare program and reimbursement for skilled nursing facilities
- Medicaid program and reimbursement for skilled nursing facilities
- Regional and neighborhood influences
- Site and improvement data and analysis
- Competitive market analysis: supply and demand
- Projecting occupancy
- Payor or census mix analysis
- Revenue forecasting
- Operating expense analysis
- Highest and best use issues
- Income capitalization and discounted cash flow analysis
- Sales comparison approach
- Cost approach
- Reconciliation of value indications and allocation of the going-concern
- Valuation of partial interests
