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Briefly describe the following items related to financial reporting by (a) private not-for-profit health care entities; (b) government-owned health care entities; and (c) commercial health

Briefly describe the following items related to financial reporting by (a) private not-for-profit health care entities; (b) government-owned health care entities; and (c) commercial health care entities:

(1)Source of Category A and B GAAP

(2)Residual equity account titles.

(3)Required financial statements.

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