Balance sheet. The following questions relate to the balance sheet:

a. What is the name of this statement in not-for-profit health care entities?

b. What are its main sections in investor-owned health care entities?

c. What are its main sections in not-for-profit health care entities?

d. What is deducted from gross patient accounts receivable to arrive at net patient accounts receivable?

e. What are some examples of deferred revenue?

f. What kinds of restrictions are put on net assets?