Which of the Following Statements Concerning the Patient Protection and Affordable

Which of the following statements concerning the Patient Protection and Affordable Care Act (also known as the Affordable Care Act) is True?

A) Since the Act primarily focuses on the insurance industry there is little impact on health care accounting.
B) Since the Act is a federal law it only affects governmental health care facilities.
C) The Act has impacted delivery of services, as well as the cost and compensation of services.
D) The Act had no impact on a nongovernmental hospital's Internal Revenue Service filing of the Form 990, since the Act is not under the oversight of the Internal Revenue Service.