classification and by function?

4. What are capitation fees and how should they be accounted for?

5. Discuss the different kinds of information a user of a hospitals financial information can obtain from its financial statements. How would this information differ between not-for-profit, governmental, and for-profit hospital entities?

6. As the head of the hospital, you were just informed that one of the surgeons failed to remove an instrument from a patient it was left inside the patient. The hospital is certain to be sued when this is discovered. How should this information affect the hospitals financial statements?

7. What are retrospective insurance premiums and how should they be reported