The AICPA Audit and Accounting Guide: Health Care Organizations applies equally to private not-for-profit, governmentally owned, and investor-owned health care organizations.
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Q20: Like charities and private colleges, private not-for-profit
Q21: Charity care is reported as both revenue
Q22: With respect to health care organizations, expenses
Q23: Patient Service Revenue of hospitals is to
Q24: Patient service revenue for a hospital does
Q26: Health care organizations that are privately owned
Q27: For hospitals, contractual adjustments to 3rd party
Q28: According to The AICPA Health Care Guide,
Q29: Health care organizations that are privately owned
Q30: The level of charity care is included
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