Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

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


	2013			Ratio			2012			Ratio			2011			Ratio
Medicare	$	7,951			23.3	%	$	8,292			25.1	%	$	7,653			25.8	%
Managed Medicare		3,279			9.6			2,954			8.9			2,442			8.2
Medicaid		1,480			4.3			1,464			4.4			1,845			6.2
Managed Medicaid		1,570			4.6			1,504			4.6			1,265			4.3
Managed care and other insurers		18,654			54.6			17,998			54.5			15,703			52.9
International (managed care and other insurers)		1,175			3.4			1,060			3.2			938			3.2

		34,109			99.8			33,272			100.7			29,846			100.6
Uninsured		2,677			7.8			2,580			7.8			1,846			6.2
Other		1,254			3.7			931			2.8			814			2.7

Revenues before provision for doubtful accounts		38,040			111.3			36,783			111.3			32,506			109.5
Provision for doubtful accounts		(3,858	)		(11.3	)		(3,770	)		(11.3	)		(2,824	)		(9.5	)

Revenues	$	34,182			100.0	%	$	33,013			100.0	%	$	29,682			100.0	%

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


	2013		Ratio			2012		Ratio			2011		Ratio
Charity care	$	3,497		22	%	$	3,093		22	%	$	2,683		24	%
Uninsured discounts		8,210		53			6,978		51			5,707		51
Provision for doubtful accounts		3,858		25			3,770		27			2,824		25

Total uncompensated care	$	15,565		100	%	$	13,841		100	%	$	11,214		100	%

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


	2013			2012			2011
Gross patient charges	$	181,141		$	165,614		$	141,516
Patient care costs (salaries and benefits, supplies, other operating expenses and depreciation and amortization)		29,606			28,533			25,554

Cost-to-charges ratio		16.3	%		17.2	%		18.1	%

Total uncompensated care	$	15,565		$	13,841		$	11,214
Multiply by the cost-to-charges ratio		16.3	%		17.2	%		18.1	%

Estimated cost of total uncompensated care	$	2,537		$	2,381		$	2,030