In the statement of operations of a not-for-profit hospital,which of the following is not likely to be a factor in determining Excess of revenues over expenses?

Question

Quizplus · Accepted Answer

Changes in unrealized gains and losses on investments would not be a factor in determining the excess of revenues over expenses as they are not directly related to the operations of the hospital. The other options (net patient service revenue, investment income, provision for bad debts) are all factors that affect the hospital's financial performance and would be considered in determining the excess of revenues over expenses.

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