(3)__As used in this paragraph, unless the context otherwise indicates, the following terms have the following meanings.

(a)__"Net operating income" means the amount of funds remaining after all operating expenses related to the provision of goods or services associated with an institution's charitable purpose are deducted from payments received for providing those goods or services as determined in accordance with generally accepted accounting principles applicable to the institution.

(b)__"Total operating expenses" means the costs related to the provision of goods or services associated with an institution's charitable purpose as determined in accordance with generally accepted accounting principles applicable to the institution.

(c)__"Uncompensated goods or services" means the following:

(i)__The full cost of all goods and services provided by an institution for which the institution has not received monetary compensation or the difference between the full cost and any lesser fee received for the goods and services, including the cost of the goods or services provided to individuals unable to pay;

(ii)__The difference between the full cost of education and research programs provided by or participated in by an institution and the payments made to the institution to support the education and research programs;

(iii)__The difference between the full cost of providing the goods or services and the payment made to an institution under any government program, including goods or services provided to individuals covered by Medicare or Medicaid;