Issue analysis - liquidity and availability

Although healthcare entities have historically disclosed more liquidity and availability information than other not-for-profit entities, FASB Accounting Standards Update (ASU) No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, requires additional disclosures. This is an example liquidity and availability disclosure for a healthcare entity focusing on the expanded disclosures outlined in ASU No. 2016-14. This disclosure should not require a significant amount of additional time as most of the information should already be readily available.