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The Intermediate Performance Indicator Reported on the Statement of Activities

Question 80

Multiple Choice

The intermediate performance indicator reported on the statement of activities for health care organizations, as specified by ASC Topic 954, excludes


A) Bad debt expense related to receivables on services provided.
B) Depreciation expense on buildings and equipment.
C) Unrealized gains and losses on non-trading debt securities.
D) Interest expense on long-term debt.

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