Question

Following are various types of revenues, gains, and other amounts that may be received or accrued by a government hospital. For each type of revenue or gain, indicate whether it should typically be classified as:
1. Patient service revenue (P)
2. Other operating revenue (O)
3. Nonoperating gain (N)
4. None of the above (X)
________ a. Unrestricted income on investments of endowments
________ b. Operating room charges
________ c. Gains from sale of land owned by the hospital
________ d. General nursing service charges
________ e. Harrimon Foundation grant received by hospital in recognition of outstanding past service to the community
________ f. Room and board charges
________ g. Cafeteria sales
________ h. Professional services donated to the hospital
_______ i. Sales of scrap materials
________ j. Tuition and fees from the hospital’s nursing school
________ k. Contractual Medicare allowances
________ l. Physical therapy fees
________ m. Interest on unrestricted investments
________ n. Nursing salaries
________ o. Rockefeller Foundation grant received by hospital for medical research



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  • CreatedOctober 25, 2014
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