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(d) OPERATING STATEMENT Appendix A of the Guide provides illustrative income statements for investor-owned, not-for-pro t, and governmental HCOs These statements are not intended to establish standards but merely to illustrate the reporting conventions discussed in the Guide Although income statement reporting requirements differ signi cantly based on whether a provider is investor owned, not-for-pro t, or governmental, all allow exibility in the amount of detail that is provided Some providers choose to present a great deal of detail; others present statements that are highly condensed with details, if any, provided in the notes The Guide allows each provider to determine the level of detail that provides the most meaningful disclosure within the broad parameters established by GAAP Signi cant differences exist in the presentation of extraordinary items, discontinued operations, and cumulative effect of changes in accounting principles depending on whether a provider is investor owned, not-for-pro t, or governmental, as follows
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Presentation of Type of Provider Extraordinary Items Discontinued Operations Just before net income Just before change in unrestricted net assets, with subtotal See discussion Cumulative Effect
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Just before net income Just before change in unrestricted net assets, with subtotal Below nonoperating revenue
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Just before net income Just before change in unrestricted net assets, with subtotal Adjustment of beginning fund balance
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GASB No 34 is silent on how discontinued operations should be reported Based on informal discussions with GASB staff, the author believes that reporting of discontinued operations would be part of the detail required by GASB No 34 for the Operating revenue and Operating expense sections of the statement of changes in revenues, expenses, and changes in net assets, because both continuing and discontinued operations are part of a HCOs operating activity The Operating revenues section would contain one or more lines identi ed as revenue from discontinued operations, with a similar presentation of expenses from discontinued operations provided in the Operating expenses section Any gain or loss on disposal of an operation would be re ected as nonoperating revenue or expense (similar to the treatment of other types of gains/losses under GASB No 34) (i) Requirements for Investor-Owned Providers The income statement reporting requirements for investor-owned health care providers are similar to those for other types of investor-owned service providers Providers that are SEC registrants sometimes will receive comment letters from the SEC requesting that their income statements display operating expenses at a level of detail consistent with the AICPA audit guide for health care providers As stated previously, the sample nancial statements included in the Guide are illustrative and are not intended to establish a practice that would require a certain level of disclosure (ii) Requirements for Not-for-Pro t Providers The income statement requirements for notfor-pro t health care entities were established by FAS No 117, as modi ed by certain requirements contained in Health Care Organizations Those modi cations are as follows:
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365 FINANCIAL REPORTING PRACTICES
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FAS No 117 Requirement Presentation of a statement of activity that combines the information traditionally presented in an income statement with the information traditionally reported in the statement of changes in net assets Reporting of results of operations (ie, net income) is permitted but not required Contributions of property, plant, and equipment (or of funds expended to purchase such assets) are reported as increases in unrestricted net assets in the statement of activities
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Modi cation provided in Health Care Organizations
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Subdivides statement of activity into two required statements: a statement of operations (ie, income statement) and a statement of changes in net assets Must provide performance indicator subtotal23 within the statement of operations Such contributions should be reported below the performance indicator (ie, excluded from net income) in the statement of operations
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Other requirements imposed on not-for-pro t providers that differ from those of investor-owned and governmental providers are as follows:
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