Which of the Following Is Not Correct with Respect to Reporting

Multiple Choice

Which of the following is not correct with respect to reporting of expenses for health care organizations?

A) Expenses may be reported by natural classifications
B) Expenses may be reported by functional classifications
C) Private-sector not-for-profit health care entities must disclose expenses by functional classification in the notes if not provided on the Statement of Operations
D) All of the above are correct