Which type of revenues are incidental to main patient care activities in health care?

Non-operating revenues refer to income that a healthcare organization generates from activities that are not part of its primary business operations. This type of revenue typically includes funds obtained from investments, donations, grants, or any revenues derived from ancillary services that are not directly related to patient care services.

In a healthcare context, operating revenues primarily consist of earnings from patient care services, such as hospital services, emergency room visits, and outpatient treatments. In contrast, non-operating revenues could include income from investments made by the healthcare provider, which is important for financial health but not tied directly to the core operations of providing medical treatment.

Understanding the distinction between operating and non-operating revenues is crucial since it helps healthcare organizations manage their finances more effectively, ensuring that the primary focus remains on providing quality care while still capitalizing on secondary sources of income.