Which of the following types of health care entities follow FASB Accounting Standards Codification for preparing financial statements? 
Definitions:
Activity-based Costing
An accounting method that assigns costs to products based on the activities involved in manufacturing or providing a service.
Indirect Costs
Expenses related to the general operation of a business that cannot be directly attributed to a specific project or activity.
Academic Departments
Academic departments are specialized divisions within a college or university, focusing on a particular field of study or academic discipline.
Activity Rates
The costs assigned to a cost-driving activity, used in activity-based costing to allocate expenses to products or services.
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