The financial statements for Community Hospital delineate the organization's standings for the 2012 and 2013 fiscal years. The organization's current assets listed as 188 million 2013 and 176 million 2012 this representation shows the organization had more liquidity in 2013 than the previous year. Assets Cash and money on deposit are always the first line item on a financial statement as it the primary source to pay debts Finkler 2013. The hospital experienced increases in cash marketable securities inventory and prepaid expenses. However, in account receivables, the hospital decreased in net dollars reporting 44 million 2013 from 60 million in 2012. Bad accounts patients not paying their bills contractual allowance and uncollected copayments could account for part of the 16 million dollars decrease in account receivables Finkler 2013. Fixed assets are categorized as buildings and equipment minus depreciation, plus land, therefore the hospital showed a net increase reporting 320 million 2013, from 280 million 2012. Including intangible assets, the hospital reported 598 million 2013, from 556 million 2012 in total assets. In respect to liabilities and net assets. Community Hospital's total current liabilities increased to 94 million in 2013, from 78 million in 2012.