According to AICPA Health Care Guide, Which of the Following

question 38

Multiple Choice

According to AICPA Health Care Guide, which of the following should not be included in the determination of a performance indicator for a health care organization?

• A) Transfers among affiliated organizations.
• B) Receipt of temporarily or permanently restricted contributions.
• C) Transactions with the owners, other than in exchange for services.
• D) All of the above should be excluded.

---

Definitions:

Risk-free Rate

The theoretical rate of return on an investment with zero risk, often represented by the yield on government securities.

Lend

To provide money or resources to another party with the expectation of future repayment.

Borrow

The act of receiving something with the intent to return it, often referring to money in the context of loans where interest may be charged.