In the statement of operations of a not-for-profit hospital,which of the following increases in net assets is not likely to appear as part of Excess of revenues over expenses?

Question

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Net assets released from restrictions used for the purchase of equipment are typically reported separately from the excess of revenues over expenses in the statement of operations of a not-for-profit hospital. This is because these funds are restricted for specific purposes and their use does not reflect the hospital's ongoing operational performance.

In the Statement of Operations of a Not-For-Profit Hospital,which of the Following