8206.1

The compiled five (5) year forecast shall consist of the following:

(a) A balance sheet including, at a minimum, individual categories or line items that sum into the following subtotals:

(1) Current assets;

(2) Restricted assets, including a line item for operating reserve assets;

(3) Fixed assets, including property, plant, and equipment;

(4) Total assets;

(5) Current liabilities;

(6) Long-term debt;

(7) Total liabilities;

(8) Overdue revenue – refundable;

(9) Deferred revenue – nonrefundable;

(10) Equity or fund balance – unrestricted; and

(11) Equity or fund balance – restricted;

(b) A statement of operations including, at a minimum, the following categories or line items:

(1) Monthly fee revenues;

(2) Amortization of entrance fees;

(3) Health care revenues;

(4) Investment/interest income;

(5) Contributions/gifts;

(6) Health care expenses;

(7) Operation expenses, consisting of at least maintenance, laundry, and housekeeping;

(8) Dietary expenses;

(9) Administrative expenses;

(10) Interest expenses; and

(11) Depreciation;

(c) A statement of cash flow; and

(d) A narrative detailing all significant assumptions.

Source: Notice of Final Rulemaking published at 53 DCR 1399 (February 24, 2006); as amended by Corrected Notice of Final Rulemaking published at 53 DCR 8475, 8481 (October 20, 2006).