68. The Whitlow Hospital, a private not-for-profit hospital, uses as its performance indicator revenues and gains over expenses and losses. Which of the following items would be included in the...

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Extracted text: 68. The Whitlow Hospital, a private not-for-profit hospital, uses as its performance indicator revenues and gains over expenses and losses. Which of the following items would be included in the calculation of this indicator? Unrealized gains on other than trading secu- rities. The securities are included in the un- restricted net assets. Contributions received from a donor in the current year that cannot be spent until the following year. a. Neither b. Both c. Unrealized gains only d. Contribution only