During the year ended December 31,2013, Anderson Hospital (operated as a private not-forprofit organization) received and incurred the following:
Fair value of donated medicines | $ 54,000 |
Fair value of donated services (replaced salaried workers) | 38,000 |
Fair value of additional donated services |
|
(did not replace salaried workers) | 11,000 |
Interest income | 23,000 |
Regular charges to patients | 176,000 |
Charity care | 210,000 |
Bad debts | 66,000 |
How should this hospital report each of these items?
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