How would estimated uncollectible tuition and fees be reported on the financial statements of a university?

Question 53 options:

A)	It would be reported as an operating expense by a public university.

B)	It would be reported as an operating expense by a private university.

C)	It would be reported as part of net revenue by a public university.

D)	Both A and C are correct methods of reporting estimated uncollectible tuition and fees.