Bridger Hospital,which Is Operated by a Religious Organization,provides Charity Care

Bridger Hospital,which is operated by a religious organization,provides charity care for the indigent living in the region served by the hospital.How should Bridger report the amount of its charity care on its financial statements?

A) In the notes to the financial statements only.
B) As unrestricted revenues on the statement of operations.
C) As net patient service revenue and as an expense, equal to the net patient service revenue, on the statement of operations.
D) As temporarily restricted revenue on the statement of operations.