Which of the following statements concerning the accounting and financial reporting practices for revenue in government hospitals is false?

a. Only the amount of patient service charges that one has a responsibility to pay is reported as revenues.

b. Patient service revenues are reported net of charity services and uncollectible accounts.

c. Contractual adjustments arising from agreements with third-party payers (e.g., Medicare and Medicaid) are not netted with patient service revenues.

d. Charity services are not reported as revenues or receivables in the financial statements.