Conquer the 2026 Healthcare Finance Exam – Unlock Financial Fitness in Healthcare!

Non-operating revenue comprises funds that aren’t earned from delivering patient care. Investment income comes from the hospital’s investments, not from charging for services. Gift shop revenue, while it occurs within the hospital, results from an auxiliary activity rather than from core patient-care services, and is typically treated as non-operating on financial reports. Since both investment income and gifts/donations (including auxiliary revenue like a gift shop) are not payments for services rendered, this statement correctly groups them as non-operating revenue. Government grants can also appear in non-operating revenue, but the key idea is that non-operating revenue includes items outside the core patient-care revenue.