The following items/events relate to hospitals covered. Classify each of the following items as follows:

A. Event is reported on the Statement of Operations below the performance indicator.

B. Event is reported on the Statement of Operations above the performance indicator.

C. Event affects only the restricted net assets portion of the Statement of Changes in Net Assets

D. Event affects both the Statement of Operations above the performance indicator and the restricted net assets portion of the Statement of Changes in Net Assets.

E. Event affects both the Statement of Operations below the performance indicator and the restricted net assets portion of the Statement of Changes in Net Assets.

F. Event affects only the Statement of Financial Position.

G. Event is reported only in the notes to the financial statements.

Realized gains on non-trading securities held as unrestricted investments.
Gift of cash for lab equipment
Payment of interest on the hospital building mortgage.
A pharmaceutical company donates HIV medicines to a hospital.
Discontinued operation of nursing home subsidiary which was previously consolidated with the hospital.
Transfer from parent holding company to a hospital that is part of the holding companys reporting entity.
A gift to be invested indefinitely is received. The earnings on this gift are unrestricted.
A gift previously received for use in a future year is deemed to be currently available for unrestricted use.
Endowment funds earn unrestricted dividend income.
A hospital office building is sold at a loss.
A gift for medical training in surgical techniques is spent for qualifying training.
The hospitals Board of Trustees designates unrestricted funds for construction of a new clinic.
Donor gift for lab equipment is spent on DNA analysis equipment.
The hospitals chief financial officer donates his services
Gift of a collection of Impressionist art to display in the lobby and in various waiting rooms of the hospital to be preserved and enjoyed by visitors and the patients. This hospital does not capitalize collections.
Unrealized losses on unrestricted trading securities.
Parking lot revenues.
Gift of land from wealthy benefactor for construction of new clinic. Assume that construction has begun.
Invoices from contractor for construction of new clinic are received and paid.
Gift of cash for a scholarship to medical school for Mary Jones, a nurse employee of the hospital, from a grateful patient.