ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

Our revenues from third party payers and the uninsured for the years ended December 31, are summarized in the following table (dollars in millions):


	2012			Ratio			2011			Ratio			2010			Ratio
Medicare	$	8,292			25.1	%	$	7,653			25.8	%	$	7,203			25.7	%
Managed Medicare		2,954			8.9			2,442			8.2			2,162			7.7
Medicaid		1,464			4.4			1,845			6.2			1,962			7.0
Managed Medicaid		1,504			4.6			1,265			4.3			1,165			4.2
Managed care and other insurers		17,998			54.5			15,703			52.9			14,762			52.7
International (managed care and other insurers)		1,060			3.2			938			3.2			784			2.8

		33,272			100.7			29,846			100.6			28,038			100.1
Uninsured		2,580			7.8			1,846			6.2			1,732			6.2
Other		931			2.8			814			2.7			913			3.3

Revenues before provision for doubtful accounts		36,783			111.3			32,506			109.5			30,683			109.6
Provision for doubtful accounts		(3,770	)		(11.3	)		(2,824	)		(9.5	)		(2,648	)		(9.6	)

Revenues	$	33,013			100.0	%	$	29,682			100.0	%	$	28,035			100.0	%

A summary of these amounts for the years ended December 31, follows (dollars in millions):


	2012		Ratio			2011		Ratio			2010		Ratio
Charity care	$	3,093		22	%	$	2,683		24	%	$	2,337		24	%
Uninsured discounts		6,978		51			5,707		51			4,641		48
Provision for doubtful accounts		3,770		27			2,824		25			2,648		28

Total uncompensated care	$	13,841		100	%	$	11,214		100	%	$	9,626		100	%

A summary of the estimated cost of total uncompensated care for the years ended December 31, follows (dollars in millions):


	2012			2011			2010
Gross patient charges	$	165,614		$	141,516		$	125,640
Patient care costs (salaries and benefits, supplies, other operating expenses and depreciation and amortization)		28,533			25,554			23,870

Cost-to-charges ratio		17.2	%		18.1	%		19.0	%

Total uncompensated care	$	13,841		$	11,214		$	9,626
Multiply by the cost-to-charges ratio		17.2	%		18.1	%		19.0	%

Estimated cost of total uncompensated care	$	2,381		$	2,030		$	1,829