In the Statement of Operations of a Not-For-Profit Hospital,which of the Following

question 40

Multiple Choice

In the statement of operations of a not-for-profit hospital,which of the following increases in net assets is not likely to appear as part of Excess of revenues over expenses?

• A)net patient service revenue
• B)premium revenue under capitation agreements
• C)investment income
• D)net assets released from restrictions used for purchase of equipment

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