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69. 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

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69. 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

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