The Director shall engage in or carry out analyses and studies relating to the cost of health care in Nevada and other states, the financial status of any institution subject to the provisions of NRS 449.450 to 449.530, inclusive, and any other appropriate related matters, and the Director may publish and disseminate any information relating to the financial aspects of health care as the Director deems desirable in the public interest and in accordance with the provisions of NRS 449.450 to 449.530, inclusive. The Director shall further require the filing of information concerning the total financial needs of each institution and the resources available or expected to become available to meet such needs, including but not limited to the effect of proposals made by comprehensive areawide and state health planning agencies. The information must be divided into at least the following components of an institution’s expenses:
1. Operating expenses related to patient care.
2. Expenses incurred for rendering services to patients for whom payment is not made in full including, but not limited to, the separate expenses for contractual allowances imposed by federal or state law, charity care and uncollectible accounts.
3. All incurred interest charges on indebtedness for both capital and operating needs.
4. Costs of education, both primary and continuing.
5. Expenses for research related to patient care.
6. Depreciation expenses of both property and equipment.
7. Amortization of incurred capital and operating related indebtedness.
8. Requirements for capital expenditures for replacement, modernization, renovation and expansion of services and facilities.
9. Requirements for necessary working capital, including but not limited to operating cash, patients’ accounts receivable and inventories.
10. Federal, state and local taxes not ordinarily considered operating expenses where applicable.
11. Operating surpluses necessary for a fair return to their owners equal to returns on investments in industries of comparable risk, or for the purpose of assuring continuity of operation and prudent management.
(Added to NRS by 1975, 703; A 1985, 1364)