— in expenses

Sparks health system is a public charity created to serve as the parent organization of a restructured health system and to support sparks regional medical center (a public charity operating a hospital) and sparks medical foundation (a public charity operating clinics of the health care systems). Sparks regional medical center (SRMC) and sparks medical foundation (SMF) sold the fixed assets and inventory to health management associates (hma) on november 30, 2009 and retained the patient accounts receivable and liabilities. SRMC and SMF continue to unwind the old business by liquidating the accounts receivable and paying off the liabilities. Once these objectives are accomplished, the organization expects to dissolve.