Which of the Following Is Correct with Respect to the Recording

Which of the following is correct with respect to the recording of charity care for health care organizations?

A) Revenues are not recorded for the value of charity care services provided, but related expenses are included with other expenses on the Statement of Operations
B) Charity care is recorded as revenue and an adjustment is recorded for the difference between the value of the revenue and expenses incurred in providing health care services.
C) The value of foregone charity care revenue is deducted as a charitable contribution expense in the Statement of Operations
D) Management's policy for providing charity care and the level of charity care provided is an optional disclosure