Which of the following is INCORRECT when accounting for hospitals patients service revenue?(1 Point)

Charity care services provided free of charge to patients qualify under a hospitals charity care policy are excluded from both gross and net patients service revenues.

Courtesy allowances are deducted from the total patients service revenue.

Discounts arranged with third party payors (PHILHEALTH, for example) that frequently have agreements to reimburse at less than established rate are deducted from the total patients service revenue.

Uncollectible accounts expense is a contra revenue account.