A hospital would show Contractual Adjustments from insurance companies and Medicare Adjustments as

a) A non-operating gain

b) A liability

c) A deduction from revenues (contra-revenue)

d) An expense

Which of the following hospital volunteers would cause both an income and expense to be recorded?

a) Volunteers in the gift shop who work a few hours a day stocking shelves.

b) Candy stripers (volunteers who run errands and help visitors find their destinations, etc.)

c) Community members who plant flowers on the grounds once a year in the spring.

d) A doctor donates time to help with public health screenings for diabetes and heart disease.