How Do Governmental Hospitals Calculate "Net Patient Service Revenue," on Their

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

A) Gross billings at established rates; minus contractual adjustments, charity care, and similar items that the hospital does not expect to collect
B) Gross billings at established rates; minus contractual adjustments, charity care, and a provision for uncollectible accounts
C) Gross billings at established rates; minus any amounts that the hospital does not expect to collect; plus revenue from capitation premiums
D) Gross billings at established rates; revenue from capitation premiums; and any other revenue directly attributable to patient services such as special charges for TV