Question: The intermediate performance indicator reported on the statement of activities for health care organizations, as specified by ASC Topic 954 , excludes A. Unrealized gains
The intermediate performance indicator reported on the statement of activities for health care organizations, as specified by ASC Topic 954, excludes
| A. | Unrealized gains and losses on non-trading debt securities. | |
| B. | Bad debt expense related to receivables on services provided. | |
| C. | Depreciation expense on buildings and equipment. | |
| D. | Interest expense on long-term debt. |
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