With shrinking reimbursements, aging workforces and creeping acuity, reducing expenses is fast becoming a required leadership competency. With labor as the top expense item, it is important for the industry to have access to a broad range of data. As a result, each year, WRx compares data from thousands adult acute hospitals in order to better understand the sources of labor dependence and impacts of labor costs on overall financial performance. This study includes hospitals with between 25 to 2000 staffed beds and includes all profit and governance types.