Charity Service and Bad Debts in a Public Hospital That

Charity service and bad debts in a public hospital that follows business-type accounting are reported

A) The same; reported as deductions from gross patient revenue in arriving at net patient revenue.
B) The same; reported as expenses.
C) Differently; charity service is disclosed in the notes to the financial statements,and bad debts are reported as a deduction from revenue.
D) Differently; charity service is reported as a deduction from gross patient revenue and bad debts are reported as an expense.