List and discuss the following as related to hospitals and other health care providers:

A. For accounting purposes, what are included in health care organizations?

B. Discuss revenue recognition in hospitals and health care organizations (be specific regarding insurance, charity care and operating revenues).

C. Discuss how expenses are reported in hospitals and health care organizations.

D. Discuss how property, plant and equipment are reported in hospitals and health care organizations.

E. List and discuss how net position is recorded in hospitals and health care organizations.