Fair Share Deficit indicates the amount by which a hospital's tax breaks exceed its community investment and charity care. Source: Lown Institute / 2024 Financial Filings.

Data Analysis: The table demonstrates that a commercial patient generates significantly higher revenue per unit of service than an MA patient. With MA plans increasing administrative friction through prior authorization denials (which Mayo cited as a reason for the split), the "return on administrative effort" favors commercial payers. The 2025 shift is a correction to maximize this yield per bed.