What Does "Place of Service" Reporting Refer To

What does "place of service" reporting refer to?

A) It refers to the location of the billing department, whether in a hospital or physician's office or independent.
B) It refers to the primary location of the provider seeing the patient. If the provider is an outpatient physician, but sees the patient inside the hospital, then the place of service is the outpatient physician's office.
C) Only services in the hospital or in the providers' office are considered "place of service" for reporting purposes.
D) It refers to the location of the setting in which the patient is treated.