The results of our analysis are shown in Table 1
. There were 528 Medicare patients who had surgical procedures and required ≥ 3 days of mechanical ventilation. The average Part A cost of these patients was $96,464, while the average reimbursement was $66,655, leading to a mean loss of $29,809. The loss for medical patients was significantly less with a mean cost of $50,301 and reimbursement of $33,878, for a loss of $16,423. The total hospital Part A loss for the medical patients were $2,988,986. The total loss for the surgical patients was $15,739,152. With the surgical and medical Medicare patients together, this led to a $18,728,138 financial deficit for the hospitals on Medicare patients alone.