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The intermediate performance indicator reported on the statement of activities for health care organizations, as specified by ASC Topic 954 , excludes A. Unrealized gains

The intermediate performance indicator reported on the statement of activities for health care organizations, as specified by ASC Topic 954, excludes

A.

Unrealized gains and losses on non-trading debt securities.

B.

Bad debt expense related to receivables on services provided.

C.

Depreciation expense on buildings and equipment.

D.

Interest expense on long-term debt.

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