A "Performance Indicator" Is Required in the Statement of Operations

question 13

Multiple Choice

A "performance indicator" is required in the Statement of Operations for health care entities.Which of the following must be reported below that performance indicator?

• A) Other revenue, such as parking lot or cafeteria revenue.
• B) Net assets released from restrictions for operating purposes.
• C) Both of the above.
• D) Neither of the above.

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Definitions:

Operating Cash Receipts

The cash received by a company from its operational activities, such as cash from sales or services rendered.

Operating Cash Payments

Cash payments made by a business for its operational activities, such as paying for goods, services, and employee salaries.

Equity Securities

Financial instruments representing ownership interest in a corporation, such as stocks.