_____ For public HCOs, which of the following items is reported separately in the statement of changes in fund balances, rather than in the statement of operations?
A) Contributions of unrestricted cash.
B) Change in unrealized gains and losses on available-for-sale securities.
C) Equity transfers to an entity that controls the HCO.
D) Extraordinary items.
E) None of the above.

Question

_____	For public HCOs, which of the following items is reported separately in the statement of changes in fund balances, rather than in the statement of operations?
A) Contributions of unrestricted cash.
B) Change in unrealized gains and losses on available-for-sale securities.
C) Equity transfers to an entity that controls the HCO.
D) Extraordinary items.
E) None of the above.

Quizplus · Accepted Answer

For public Healthcare Organizations (HCOs), all the items listed (A through D) are typically reported in the statement of operations, not separately in the statement of changes in fund balances. Contributions of unrestricted cash, changes in unrealized gains and losses on available-for-sale securities, equity transfers, and extraordinary items are all operational activities that affect the organization's net income or loss for the period.

_____ for Public HCOs, Which of the Following Items Is Reported