Contractual adjustments that arise from differences between the gross cram services and the amount paid by a third party payor are reported as:

$$

A$)$ Deductions from gross patient revenue in arriving at net patient revenue.

B$)$ Disclosures in the notes to the financial statements.

C$)$ Either deductions from gross patient revenue or disclosure in the notes, depending on the dollar amount of the adjustments relative to billings.

D$)$ Bad debt expense.