WGU D513 PRENATAL CARE PRO FORMA
REVENUE CERTIFICATION SCRIPT 2026
QUESTIONS WITH SOLUTIONS GRADED A+
◍ Futures.
Answer: Contracts obligating buy/sell at a set price on a future date.
◍ Charge-based payment.
Answer: The payment mechanism that pays either list price or a percentage
of it
◍ Shareholders.
Answer: Owners of a corporation who expect transparency and
accountability.
◍ PVIFA.
Answer: Present Value Interest Factor for Annuities
◍ Fixed Asset Turnover.
Answer: Revenue ÷ Fixed Assets — Sales generated per dollar of property,
plant, and equipment.
◍ Denial.
Answer: The insurer may determine that the claim from the provider is not a
covered benefit and will not pay the claim.
◍ Common Stock.
Answer: Equity ownership in a company with voting rights and variable
dividends. Last to be paid in liquidation. Example: Shares of Apple (AAPL).
◍ Price-to-Earnings Ratio (P/E).
Answer: Price ÷ EPS — Market value relative to earnings.
◍ Direct Cost.
, Answer: Costs directly incurred in providing healthcare services. They can
be variable or fixed.
◍ NPV.
Answer: Net Present Value = PV of inflows − Initial Investment — Positive
NPV indicates value creation.
◍ After-Tax Cost of Debt.
Answer: Cd × (1 − Tax Rate) — Accounts for tax-deductible interest.
◍ Private Markets.
Answer: Transactions between private investors (VC, PE); less regulated
and less liquid.
◍ NI.
Answer: Net Income
◍ Cd.
Answer: Cost of Debt
◍ PPI.
Answer: Producer Price Index — measures inflation at the wholesale level.
◍ Medical Cost report.
Answer: An annual report that institutional providers participating in the
Medicare program must submit to their Medicare Administrative Contractor.
◍ Balance Sheet.
Answer: Describes the organizations assets, liabilities, and net assets at a
specified point in time.
◍ Accrual.
Answer: An accounting entry that records an asset for a service rendered but
for which payment has not been collected and a liability for a matching cost
incurred but not yet paid.
◍ CA.
Answer: Current Assets
REVENUE CERTIFICATION SCRIPT 2026
QUESTIONS WITH SOLUTIONS GRADED A+
◍ Futures.
Answer: Contracts obligating buy/sell at a set price on a future date.
◍ Charge-based payment.
Answer: The payment mechanism that pays either list price or a percentage
of it
◍ Shareholders.
Answer: Owners of a corporation who expect transparency and
accountability.
◍ PVIFA.
Answer: Present Value Interest Factor for Annuities
◍ Fixed Asset Turnover.
Answer: Revenue ÷ Fixed Assets — Sales generated per dollar of property,
plant, and equipment.
◍ Denial.
Answer: The insurer may determine that the claim from the provider is not a
covered benefit and will not pay the claim.
◍ Common Stock.
Answer: Equity ownership in a company with voting rights and variable
dividends. Last to be paid in liquidation. Example: Shares of Apple (AAPL).
◍ Price-to-Earnings Ratio (P/E).
Answer: Price ÷ EPS — Market value relative to earnings.
◍ Direct Cost.
, Answer: Costs directly incurred in providing healthcare services. They can
be variable or fixed.
◍ NPV.
Answer: Net Present Value = PV of inflows − Initial Investment — Positive
NPV indicates value creation.
◍ After-Tax Cost of Debt.
Answer: Cd × (1 − Tax Rate) — Accounts for tax-deductible interest.
◍ Private Markets.
Answer: Transactions between private investors (VC, PE); less regulated
and less liquid.
◍ NI.
Answer: Net Income
◍ Cd.
Answer: Cost of Debt
◍ PPI.
Answer: Producer Price Index — measures inflation at the wholesale level.
◍ Medical Cost report.
Answer: An annual report that institutional providers participating in the
Medicare program must submit to their Medicare Administrative Contractor.
◍ Balance Sheet.
Answer: Describes the organizations assets, liabilities, and net assets at a
specified point in time.
◍ Accrual.
Answer: An accounting entry that records an asset for a service rendered but
for which payment has not been collected and a liability for a matching cost
incurred but not yet paid.
◍ CA.
Answer: Current Assets
