Assignment: Types of Revenues By Hospital.

Following are various types of revenues, gains, and other amounts that may be received or accrued by a government hospital. For each type of revenue or gain, indicate whether it should typically be classified as: 1. Patient service revenue (P) 2. Other operating revenue (O) 3. Nonoperating gain (N) 4. None of the above (X) ________ a. Unrestricted income on investments of endowments ________ b. Operating room charges ________ c. Gains from sale of land owned by the hospital ________ d. General nursing service charges ________ e. Harrimon Foundation grant received by hospital in recognition of outstanding past service to the community ________ f. Room and board charges ________ g. Cafeteria sales ________ h. Professional services donated to the hospital _______ i. Sales of scrap materials ________ j. Tuition and fees from the hospital’s nursing school ________ k. Contractual Medicare allowances ________ l. Physical therapy fees ________ m. Interest on unrestricted investments ________ n. Nursing salaries ________ o. Rockefeller Foundation grant received by hospital for medical research

 

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