Private not-for-profit health care organizations include what categories in the equity section of the Statement of Net Assets?

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Private not-for-profit health care organizations include the categories of unrestricted, temporarily restricted, and permanently restricted in the equity section of the Statement of Net Assets. These categories reflect the organization's financial resources that can be used to support ongoing operations or specific programs/projects. Paid in capital and retained earnings (B) are more commonly found in for-profit organizations. Invested in capital net of related debt, restricted, and unrestricted (C) refers to assets invested in property, plant, and equipment and the accompanying liabilities, but does not reflect the organization's net assets. Operating, investing, financing (D) are categories found in the statement of cash flows, not the statement of net assets.

Private Not-For-Profit Health Care Organizations Include What Categories in the Equity