Policy Manual sample

MDT Home Health Care Agency, Inc. INCOME AND EXPENSE PROJECTION FOR THREE FISCAL YEARS Year Year Year One Two Three Gross Patient Revenue 50000 100000 140000 Non-Patient Revenue: Charity 5% 2500 5000 7000 Uncollectible 1% 500 1000 1400 Contractual Allowances 5% 2500 5000 7000 Adjusted dross Revenue 44500 89000 124600 Operating Expenses: Payroll (including all payroll 13000 25000 37500 taxes) Interest 200 600 850 Depreciation 1950 2000 5000 Other Direct Expenses 3000 9000 9450 Indirect Expenses 2000 3000 3150 Total Operating Expenses 20150 39600 55950 Revenue Before Income Taxes 24350 49400 68650 Federal & State Income Taxes, 4000 10000 15000 if applicable Net Revenue (Loss) 20350 39400 53650 Patient Days 266 280 294 Units of Services 266 560 588 Home Health Agency Overall Plan and Budget F-5