C is corrent. The AICPA Audit and Accounting Guide, Health Care Organizations, lists proceeds from sales of cafeteria meals and guest trays to employees, medical staff, and visitors as one of the items reported as other revenue on the statement of operations. Other revenue is included in the performance indicator on the statement of operations. Net assets released from restrictions is also reported in the performance indicator if the net assets are used for operating expenses.
A is incorrect because proceeds from sales of cafeteria meals and guest trays to employees, medical staff, and vistors is one of the items reported as other revenue on the statement of operations.
B is incorrect because net assets released from restrictions is also reported in the performance indicator if the net assets are used for operating expenses.
D is incorrect because both are included.
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