How Do Nonprofit Hospitals Calculate "Patient Service Revenue," on Their

How do nonprofit hospitals calculate "patient service revenue," on their operating statements?

A) Based on each contract's transaction price-the estimated amount of consideration a nonprofit hospital believes to be probable of receipt.
B) Gross billings at established rates; less explicit and implicit price concessions
C) Gross billings at established rates; less estimated bad debts (uncollectible amounts)
D) Based on each contract's transaction price-the estimated amount of estimated bad debt