Detailed Answer
(b) 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
are also reported in the performance indicator if the net assets are
used for operating expenses.