Which of the following would be considered a liability for a healthcare organization?

In healthcare finance, liabilities represent obligations that a healthcare organization must settle in the future. The outstanding loan balance for facilities is classified as a liability because it is an amount that the organization is required to pay back to lenders. This obligation arises from borrowing funds to finance facility construction, upgrades, or other operations, playing a crucial role in the organization’s financial health.

The other choices do not represent liabilities. Assets held for long-term investment denote resources owned by the organization. Revenue earned but not yet received is categorized as accounts receivable rather than a liability; it reflects expected income rather than an obligation. Lastly, the current cash balance is an asset, as it represents cash on hand or in the bank that the organization can utilize. Understanding these distinctions is essential for accurately assessing a healthcare organization’s financial position.