Patient Service Revenues of a Government Hospital Should Be Reported

Patient service revenues of a government hospital should be reported in the statement of revenues, expenses, and changes in net position

A) At the standard rates charged for the service regardless of bad debts, contractual adjustments, policy discounts, etc.
B) Net of bad debts, contractual adjustments, policy discounts, charity services.
C) Net of contractual adjustments, policy discounts, charity services, but not net of bad debts.
D) Net of bad debts, contractual adjustments, policy discounts, etc., but not net of charity services.