How Do Not-For-Profit Hospitals Calculate "Net Patient Service Revenue," on Their

How do not-for-profit hospitals calculate "net patient service revenue," on their operating statements?

A) gross billings at established rates;minus contractual adjustments,charity care,and similar items that the hospital does not expect to collect
B) gross billings at established rates;minus contractual adjustments,charity care,and other items,such as bad debts expense
C) gross billings at established rates;minus any amounts that the hospital does not expect to collect;plus revenue from capitation premiums
D) gross billings at established rates;revenue from capitation premiums;and any other revenue directly attributable to patient services such as special charges for TV