According to AICPA Health Care Guide, which of the following should not be included in the determination of a performance indicator for a health care organization?

Question

Quizplus · Accepted Answer

The Audit and Accounting Guide identifies the following items that should not be included in the determination of operating income: 1) transactions with the owners, other than in exchange for services, 2) transfers among affiliated organizations, 3) Receipt of temporarily or permanently restricted contributions, 4) items identified by FASB standards as elements of other comprehensive income, 5) items requiring separate display and 6) unrealized gains and losses on investments other than those classified as trading securities.

According to AICPA Health Care Guide, Which of the Following