Briefly describe the following items related to financial reporting by (a) Private not-for-profit health care entities; (b)

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Briefly describe the following items related to financial reporting by

(a) Private not-for-profit health care entities;

(b) Government-owned health care entities;

(c) Commercial health care entites:

(1) Source of Category A and B GAAP.

(2) Equity or net asset account titles.

(3) Required financial statements.

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