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

(1) Source of Category A and B GAAP

(2) Residual equity account titles

(3) Required financial statements.

24. 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