It's not unusual for two audits of two organizations to be completed at different times.

Management will need to carefully monitor operating results and capital spending over the next two years in order to maintain the rating. Failure to meet projections could result in a rating or outlook change.

Upward rating potential exists, but will need to be accompanied by some combination of a reduction in the debt load, continued growth in liquidity, and consistent growth in cash flow leading to higher coverage levels.

That's an operating expense, and we always treat it as an operating expense no matter how it is reported.

We believe that Temple University Health System will emerge with a clear improvement plan in the next few months. The related operational turnaround, however, could take one to two years, given the size of the operating gap so far this year.

We surveyed about three times as many organizations and focused more on new technologies, where attacks originated, and how organizations responded.