44. How are hospitals paid when they enter into a capitation b. on predetermined rates for based on interim rates for individual retrospective adjustment after submission of actual costs based on agreed-upon individual procedures performed by the hospital procedures performed by the hospital, subject to premiums per member per month, for agreeing to provide care costs incurred by the hospital for actual care rendered to members c, d. based on the total of a particular group 4 hospitand charity gross patient billings of S50 million, contractual adjustments of $20 million, and ind charity care of S5 million. How much is the hospital's net patient service revenue? a. $50 million b. $25 million C, $30 million d. $45 million of ss million, and charity care of si,500,000. The hospital also made a provision for bad debts in the amount of s1,000,000. How much should the hospital report as net patient Anot-for-profit hospital had gross patient billings of $43 million, contractual adjustments 46. service revenue? a. $43 million b. $35 million $33.5 million c. d. $32.5 million 47. A hospital invested $780,000 in equity securities in March, 2012. When it prepared its year-end, the securities had a fair value of $802,000. How should financial statements at the hospital report the securities in its balance sheet at year end? a. report the securities at cost ($780,000). b. report the securities at cost ($780,000) and show the fair value ($802,000) parenthetically next to the caption "Investments.' report the securities at cost ($780,000) and show the fair value ($802,000) in the notes to he financial statements. c. d. report the securities at the fair value ($802,000) A not-for-profit hospital purchased an equity security for $150,000 on September, 2012. When it prepared its 2012 financial statements, the security had a fair value of $145,000. It sold the security for $160,000 in 2013. What was the net effect of the sale of the security on the hospital's net assets in the year 2013? a. no effect b. an increase of $10,000 c. an increase of $15,000 d. an increase of $160,000