Which of the following is considered a primary revenue account for health care entities?

Patient service revenue is considered a primary revenue account for health care entities because it represents the income generated directly from providing health care services to patients. This revenue is typically derived from fees charged for medical consultations, treatments, and other services rendered in a hospital or healthcare facility.

This type of revenue is essential for the financial health of a healthcare organization, as it reflects the core operations of the entity. Other sources of revenue, such as grants, donations, or investment income, do not originate from the primary activities of delivering health care services. Instead, they may be categorized as nonoperating revenues, which are supplementary and do not directly stem from the entity's patient care activities. By focusing on patient service revenue, stakeholders can assess the entity's ability to sustain itself through its essential operational activities.