_____ For public HCOs, which of the following items is reported in both the statement of operations and the statement of changes in fund balances?
A) Investment income (interest and dividends).
B) Endowment funds received.
C) Change in unrealized gains and losses on available-for-sale securities.
D) Depreciation and amortization.
E) None of the above.

Question

_____	For public HCOs, which of the following items is reported in both the statement of operations and the statement of changes in fund balances?
A) Investment income (interest and dividends).
B) Endowment funds received.
C) Change in unrealized gains and losses on available-for-sale securities.
D) Depreciation and amortization.
E) None of the above.

Quizplus · Accepted Answer

Change in unrealized gains and losses on available-for-sale securities is reported in both the statement of operations and the statement of changes in fund balances for public healthcare organizations (HCOs). This reflects the changes in the fair value of securities that are not yet realized through sale.

_____ for Public HCOs, Which of the Following Items Is Reported