
A contractual adjustment is recorded as a contra-revenue account.
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Q3: A nongovernmental not-for-profit health care entity would
Q4: Health care is provided by organizations that
Q5: Under GAAP, both governmental and nongovernmental not-for-profit
Q6: The GASB and the FASB provide the
Q7: Continuing care retirement communities (CCRC) provide residential
Q9: Assets set aside by the governing board
Q10: Under the FASB GAAP hierarchy the AICPA
Q11: FASB standards require that not-for-profit health care
Q12: Patient service revenues and related receivables exclude
Q13: The goal of financial and operational analysis
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