Revenue Code, are nevertheless peripheral to the organization s major activities in Visual Studio .NET

Generation Denso QR Bar Code in Visual Studio .NET Revenue Code, are nevertheless peripheral to the organization s major activities
Revenue Code, are nevertheless peripheral to the organization s major activities
QR Code ISO/IEC18004 Decoder In VS .NET
Using Barcode Control SDK for VS .NET Control to generate, create, read, scan barcode image in .NET framework applications.
Some auxiliary activities of colleges Revenue and expenses related to program activities not explicitly listed on the organization s
Quick Response Code Generator In Visual Studio .NET
Using Barcode printer for .NET framework Control to generate, create QR-Code image in VS .NET applications.
IRS Form 1023
QR Decoder In Visual Studio .NET
Using Barcode reader for .NET Control to read, scan read, scan image in .NET applications.
Revenue and expenses directly related to transactions that are reported as nancing or invest-
Drawing Bar Code In .NET
Using Barcode printer for VS .NET Control to generate, create bar code image in VS .NET applications.
ing cash ows in the statement of cash ows; for example, investment income not available for operating purposes, interest expense, write-offs of loans receivable, nonexpendable gifts (as contemplated by paragraph 30d of SFAS No 117), adjustment of annuity liability Contributions having the characteristics of an initial capital contribution to an organization, even though they do not meet the requirements of an extraordinary item or an unusual grant Notes: The characterization of an item of expense as operating versus nonoperating is not driven by its classi cation as program, management, or fund-raising expense In general, expenses should follow related revenue: For example, if contributions are considered operating, then fund-raising expenses normally would be also, and vice versa
Reading Barcode In VS .NET
Using Barcode recognizer for Visual Studio .NET Control to read, scan read, scan image in VS .NET applications.
CHAPTER
QR Drawer In C#
Using Barcode creator for .NET framework Control to generate, create QR Code JIS X 0510 image in .NET framework applications.
PROVIDERS OF HEALTH CARE SERVICES
Quick Response Code Maker In .NET
Using Barcode maker for ASP.NET Control to generate, create QR image in ASP.NET applications.
Martha Garner, CPA
QR Code JIS X 0510 Printer In VB.NET
Using Barcode maker for VS .NET Control to generate, create QR Code JIS X 0510 image in VS .NET applications.
PricewaterhouseCoopers LLP
USS-128 Printer In .NET Framework
Using Barcode maker for Visual Studio .NET Control to generate, create EAN / UCC - 14 image in VS .NET applications.
361 THE HEALTH CARE INDUSTRY (a) (b) (c) (d) Overview Not-for-Pro t Providers Governmental Providers Investor-Owned Providers 3 3 3 3 4 4 4 4 5 (e) Revenue of Managed Care Companies (i) Reporting Revenue Net or Gross (f) Settlements with Third-Party Payers (g) Bad Debts (h) Charity Care (i) Reporting Revenues, Expenses, Gains, and Losses (j) Concentration of Credit Risk (k) Contributions (i) Not-for-Pro t Providers (ii) Governmental Providers (iii) Contributions Established Through Trusts (iv) Contributions Received Through Fund-Raising Foundations (v) Financial Accounting Standards Board Statement No 136 (l) Investments (i) Investments in Debt Securities and Certain Equity Securities (ii) Unconsolidated Af liates (iii) Other Securities (m) Derivatives (i) Special Considerations for Not-for-Pro t Entities (ii) Special Considerations for Governmental Entities (n) Property and Equipment (i) Capitalizing Costs Associated with Health Insurance Portability and Accountability Act Compliance (o) Intangible Assets (i) Special Considerations for Not-for-Pro t Entities
Code 128 Code Set C Generator In .NET
Using Barcode creator for Visual Studio .NET Control to generate, create Code 128 image in .NET applications.
12 12 13 14 14 15 15 15 16 16 17
Draw Code39 In Visual Studio .NET
Using Barcode printer for .NET Control to generate, create Code 39 Extended image in VS .NET applications.
362 AUTHORITATIVE PRONOUNCEMENTS (a) Generally Accepted Accounting Principles Private Sector (b) Generally Accepted Accounting Principles Public Sector (c) Securities and Exchange Commission Requirements (d) Healthcare Financial Management Association Principles and Practices Board (e) American Institute of Certi ed Public Accountants Audit Guide (f) De nition of Public Company in the Application of Financial Accounting Standards Board Standards, Health Care Organizations, and Audits of Not-for-Pro t Organizations 363 ACCOUNTING PRINCIPLES
Generate 2/5 Interleaved In .NET
Using Barcode maker for Visual Studio .NET Control to generate, create ANSI/AIM I-2/5 image in .NET framework applications.
18 20
Decoding Bar Code In Java
Using Barcode decoder for Java Control to read, scan read, scan image in Java applications.
(a) Classi cation and Reporting of Net Assets 7 (i) Unrestricted Net Assets 7 (ii) Restricted Net Assets 7 (iii) Invested in Capital Assets, Net of Related Debt 8 (b) Assets Whose Use is Limited 8 (i) Not-for-Pro t Providers 8 (ii) Governmental Providers 9 (c) Agency Transactions 9 (d) Revenue of Health Care Facilities 9 (i) Revenue Recognition 10 (ii) Estimating Revenue Related to Governmental Programs 11
Recognize Data Matrix ECC200 In Visual Studio .NET
Using Barcode scanner for Visual Studio .NET Control to read, scan read, scan image in .NET applications.
20 21 21 21 21 22 23
USS Code 39 Creator In .NET
Using Barcode creator for ASP.NET Control to generate, create Code-39 image in ASP.NET applications.
23 24 24
UPC A Generation In C#.NET
Using Barcode printer for .NET Control to generate, create UPC-A Supplement 2 image in .NET framework applications.
36 1
Code-39 Encoder In C#.NET
Using Barcode drawer for VS .NET Control to generate, create Code-39 image in .NET applications.
36 2
Make Bar Code In C#.NET
Using Barcode generator for .NET Control to generate, create barcode image in .NET framework applications.
PROVIDERS OF HEALTH CARE SERVICES (ii) Special Considerations for Governmental Entities (iii) Special Considerations for Securities and Exchange Commission-Registered Companies Leases Tax-Exempt Debt (i) Municipal Securities Disclosure Requirements (ii) Funds Held under Bond Indentures (iii) Interest during Construction (iv) Advance Refundings and Arbitrage Disclosure of Risks, Uncertainties, and Contingencies (i) Statement of Position 94 6 (ii) Uncertainties Associated with Revenue Recognition (iii) Illegal Acts Related to Government Programs (iv) Malpractice Contingencies Pensions and Other Postemployment Bene ts Reporting Entity Considerations (i) Not-for-Pro t Consolidation/Reporting Entity Requirements (ii) Governmental Consolidation/Reporting Entity Requirements (iii) Not-for-Pro t Foundations Associated with Governmental Entities (iv) Obligated Group Financial Statements (v) Joint Operating Agreements Business Combinations (i) Combinations Involving Not-for-Pro t Organizations (ii) Combinations Involving Governmental Entities Timing Differences (iv) Amortization of Nonrefundable Advance Fees (v) Obligation to Provide Future Services (vi) Costs of Acquiring Initial Continuing Care Contracts (b) Prepaid Health Care Plans (i) Expense Recognition Issues (ii) Loss Contracts (iii) Risk Pools (iv) Stop-Loss Insurance (v) Acquisition Costs (vi) Billing and Reconciliation (c) Physician Practice Management Companies (i) Establishment of Controlling Financial Interest (ii) Business Combination Issues (iii) Consolidation and Employee Status (iv) Financial Reporting Considerations (v) SEC Reporting Issues 365 FINANCIAL REPORTING PRACTICES (a) Users of Financial Statements (b) Basic Financial Statements (c) Balance Sheet (i) Not-for-Pro t Providers (ii) Governmental Providers (d) Operating Statement (i) Requirements for Investor-Owned Providers (ii) Requirements for Not-for-Pro t Providers (iii) Requirements for Governmental Providers (e) Statement of Changes in Net Assets/Equity (f) Statement of Cash Flows (i) Considerations for Not-for-Pro t Providers (ii) Considerations for Governmental Providers 366 STATUTORY/REGULATORY REPORTING ISSUES (a) Statutory Financial Statements (b) Risk-Based Capital for Managed Care Organizations (c) Of ce of Management and Budget Circular A-133 367 SOURCES AND SUGGESTED REFERENCES 36
Printing DataMatrix In Java
Using Barcode drawer for Java Control to generate, create Data Matrix 2d barcode image in Java applications.
37 37 38 39 39 40 40 41 41 41 41
Making ECC200 In VB.NET
Using Barcode maker for Visual Studio .NET Control to generate, create Data Matrix ECC200 image in .NET applications.
(p) (q)
25 25 26 26 26 26 27 27 27 28 29 29 30 30
42 44 44 44 45 48 48 48 49 49 49 50 50 50 52 53 53 53 54 54 54 54 55 55
(s) (t)
31 33 33 34 34 35 35
364 SPECIAL ACCOUNTING PROBLEMS OF SPECIFIC TYPES OF PROVIDERS (a) Continuing Care Retirement Communities (i) Refundable Advance Fees (ii) Nonrefundable Advance Fees (iii) Fees Refundable to Residents from Reoccupancy Proceeds of a Contract Holder s Unit
36 36 36 36