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Marginal cost is the cost to produce one additional unit of production. It is an important concept in cost accounting as marginal cost helps determine the most efficient level of production for a manufacturing process. It is calculated by determining what expenses are incurred if only one additional unit is manufactured.

Let's say it cost the company $500,000 to manufacture 1,000 exercise bikes. The company has determined it will cost an additional $400 to manufacture one additional bike. Although the average unit cost is $500, the marginal cost for the 1,001th unit is $400. The average and marginal cost may differ because some additional costs (i.e. fixed expenses) may not be incurred as additional units are manufactured.

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Marginal cost is the expenses needed to manufacture one incremental good. As a manufacturing process becomes more efficient or economies of scale are recognized, the marginal cost often declines over time. However, there is often a point in time where it may become incrementally more expensive to produce one additional unit.

A company purchases a machine for $10,000 that has a useful life of 5 years and a salvage value of $2,000 at the end of its useful life. The company will use the straight-line depreciation method to depreciate the asset over its useful life. To calculate the depreciation expense for each year, the company will use the following formula:

A company purchased a machine for $10,000, and they have decided to depreciate it using the declining balance method. The company has estimated that the machine will have a useful life of five years and a salvage value of $1,000. To calculate the annual depreciation expense, we will use the following formula:

And so on, until the end of the asset's useful life. This method results in higher depreciation expenses in the earlier years, reflecting the idea that assets are typically more productive and efficient when they are newer.

While the PTC is calculated based on the electricity produced by a system, the ITC is calculated based on the cost of building the system, so understanding what expenses are eligible to include is important in determining how much of a tax credit the system is eligible for.

Most taxpayers who claim the business solar ITC can use an accelerated depreciation schedule[40], which allows for a greater depreciation expense in the early years of the life of an asset, and effectively reducing the overall cost of a solar installation.[41] Depreciation is considered an expense, so having a larger amount to depreciate during the tax year results in a smaller overall tax liability.

A business with a solar PV system placed in service between January 1, 2018, and December 31, 2022, can elect to claim a 100% bonus depreciation. Starting in 2023, the percentage of capital equipment that can be expensed immediately drops 20% per year (e.g., 80% in 2023 and 60% in 2024) until the provision drops to 0% in 2027.[45]

This section describes the Federal Reserve's projections of RWAs, losses, revenues, expenses, and capital positions for the 18 firms participating in DFAST 2019 under the severely adverse and adverse scenarios. Results are presented both in the aggregate for the 18 firms and for individual firms. The aggregate results provide a sense of the stringency of the adverse and severely adverse scenario projections and the sensitivities of losses, revenues, and capital at these firms as a group to the stressed economic and financial market conditions contained in those scenarios. The range of results across individual firms reflects differences in business focus, asset composition, revenue and expense sources, and portfolio risk characteristics. The comprehensive results for individual firms are reported in appendix B.

For DFAST 2019, the Board is also disclosing the breakouts of PPNR into three components: net interest income, noninterest income, and noninterest expense. This is reflected in the results for this year.

In the aggregate, the 18 firms are projected to generate $327 billion in PPNR cumulatively over the nine quarters of the planning horizon, equal to 2.4 percent of their combined average assets (see table 2). The Federal Reserve's PPNR projections are driven by the shape of the yield curve, the path of asset prices, equity market volatility, and measures of economic activity in the severely adverse scenario. In addition, the PPNR projections incorporate expenses stemming from estimates of elevated levels of losses from operational-risk events such as fraud, employee lawsuits, litigation-related expenses, or computer system or other operating disruptions.41 In aggregate for the 18 firms, those operational risk losses of almost $123 billion this year are $1 billion higher this year than last year for the same set of firms, but remain within the range of what has been projected in previous DFAST exercises.

Projected PPNR and losses are the primary determinants of projected pre-tax net income. Table 5 presents projections of the components of pre-tax net income, including provisions into the ALLL and one-time income and expense and extraordinary items, under the severely adverse scenario for each of the 18 firms (see table 2 for aggregate). The projections are cumulative for the nine quarters of the planning horizon.

According to the Medicaid and CHIP Payment and Access Commission (MACPAC), hospitals reported $28 billion in charity care costs in fiscal year (FY) 2019, the majority of which ($22 billion) was for uninsured individuals. Based on our analysis of hospital cost reports, charity care costs represented 1.4 percent or less of operating expenses at half of all hospitals in 2020, though the level of charity care varied substantially across facilities (Figure 1) (see Methods for details about our calculations). For example, while charity care costs represented 0.1 percent of operating expenses or less on the lower end of the spectrum (for 8% of hospitals), they represented 7.0 percent of operating expenses or more among a similar share of hospitals (9%). Charity care costs as a percent of operating expenses were 2.6% in 2020 on average, which is greater than the median given that a relatively small share of hospitals reported relatively large amounts of charity care. Variation in charity care levels across hospitals likely reflects differences in their missions and business practices; the need for charity care among patients; and federal, state, and local policies and regulations. The Medicare Payment Advisory Commission (MedPAC) has noted that the current method for calculating charity costs favors hospitals with higher markups, and it has recommended revisions that would put hospitals on more equal footing and reduce reported charity care costs on average.

Recent research has found that for-profit hospitals devote a similar share of their operating expenses to charity care as government hospitals on average and a larger or similar share as nonprofit hospitals. This may seem counterintuitive because, unlike for-profit hospitals, nonprofit hospitals receive large tax-breaks which are, in part, intended to subsidize the charity care that they provide. Among potential explanations for this result, for-profit hospitals may have a greater willingness to provide charity care in some scenarios because they can take a tax deduction for these expenses, and it is possible that some nonprofit hospitals may not expect significant oversight of their charity care practices from government regulators.

Other state and federal programs may provide additional support to hospitals, which in turn can reduce the amount of charity care hospitals have to absorb. For instance, some state and local governments operate programs beyond Medicaid that provide coverage to low-income patients or that offset uncompensated care costs. As another example, the 340B Drug Pricing Program provides substantial financial support primarily to hospitals that serve a large number of low-income patients. Under this program, the federal government requires drug manufacturers to offer discounts on outpatient drugs to certain hospitals as a condition of having their drugs covered by Medicaid. Sales of 340B drugs totaled an estimated $44 billion in 2021 and DSH hospitals account for the large majority (78%) of sales. These additional revenues help facilities cover their operating expenses, including costs related to the provision of charity care.

Although the COVID-19 pandemic has led to significant and ongoing disruptions in hospital operations, hospital admissions bounced back after sharp initial declines, and large amounts of government relief have helped stabilized hospital finances and charity care spending. Most prominently, the federal Provider Relief Fund (PRF) program has distributed $134 billion to hospitals and other providers as of early October 2022 to cover health care expenses or lost revenues due to the pandemic. Although the PRF program initially distributed funds on the basis of total patient revenue, which favored hospitals that received a large share of their revenues from private insurance, it later included $16 billion that was earmarked for safety-net hospitals. Among other relief programs, the government also reimbursed providers, including hospitals, for treating uninsured patients for COVID-19, with payments totaling $5.8 billion by the time the program stopped reimbursing claims in March 2022 due to lack of funding.

Our analysis relied on a calendar year version of the RAND Hospital Data, which apportions data from different cost reports for hospitals that do not use a calendar year reporting period. We focused on short-term general hospitals in all 50 states plus DC. We recoded missing charity care costs as $0 if the hospital reported total unreimbursed and uncompensated care costs (affecting about 3% of hospitals) but left as missing otherwise. There were no other instances of $0 charity care costs in our sample. We excluded hospitals with incomplete data for the calendar year, missing or negative operating expenses or charity care costs, or outlier amounts of charity care as a percent of operating expenses (greater than or equal to 38.0%, i.e., the top 0.1% of hospitals). Our final sample for 2020 included 4,279 of the 4,546 short-term general hospitals in the 2020 RAND Hospital Data. When comparing charity care costs in 2019 and 2020, we restricted the sample to the 4,236 hospitals that were in sample in both years. be457b7860