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Calculation of the performance indicator

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The Audit Guide requires that private not-for- profit hospitals report a performance indicator on its statement of operations. Which of the following items would be included in the calculation of the per- formance indicator?

  • Proceeds from cafeteria sales to non- patients.
  • Net assets released from restrictions used for operating expenses.

a. Both

b. Neither

c. Proceeds from cafeteria sales

d. Net assets released from restrictions used for operating expenses.

Reference no: EM133128662

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