8. Charity service and bad debts in a public hospital that follows business type accounting are a. Both reported as deductions from gross patient revenue in arriving at net patient revenue. b. Both reported as expenses. c. Reported differently, with charity service disclosed in the notes to the financial statements and bad debts reported as a deduction from revenue. d. Reported differently, with charity service reported as a deduction from gross patient revenue and bad debts reported as an expense.