Do you actually know what you’re talking about or trying to argue towards what a view you “feel” is the right thing?
I happen to work at a healthcare company that reports number of beds and did receive FEMA sourced labor during the pandemic in some of our rural hospitals that were short staffed and literally do not have the physical labor pool to tap into.
I think you’re discussing how you like to interpret the metrics of beds and occupancy but it’s not how it’s actually discussed in the industry.