Where Does a Nongovernmental Not-For-Profit Health Care Entity Report Increases

question 30

Multiple Choice

Where does a nongovernmental not-for-profit health care entity report increases that have occurred in its net assets with donor restrictions?

• A) Statement of changes in net assets.
• B) Statement of operations.
• C) Balance sheet.
• D) Similar to governmental health care entities, it would not report the change on the face of a financial statement.

---

Definitions:

Adopted Children

Children who have been legally taken by individuals or couples other than their biological parents to be raised as their own.

Biological Parents

The parents who are genetically related to the child.

Standardized

Something made to have a uniform structure or composition, often through regulation or setting of norms to ensure consistency.

Psychological Test

An assessment tool designed to measure mental functions and behaviors.