Here are the answers for each transaction based on whether it should be included in the operating performance indicator for a not-for-profit health care facility: N - Unrealized gains on trading debt securities are excluded as they are non-operating gains. N - Contributions with donor restrictions are excluded since they do not relate to regular operating activities. Y - A loss on the sale of equipment is included because it directly impacts operational performance. Y - Contractual adjustments to patient service revenue are included as they relate to core operations. Y - Fund-raising expenses are included because they are part of operational activities. N - A net loss from discontinued operations is excluded as it is classified separately from ongoing operations. N - Transfers of cash to the parent organization are excluded as they are not part of operations. N - Research grants for activities outside the facility's normal operations are excluded. N - Gains on the sale of investments without donor restrictions are excluded as they are non-operating gains. N - Taxes on unrelated business income are excluded as they are not part of regular operational performance