Which statement defines a cash advance item?

• A. An item obtained from a third party and paid for by the funeral provider on the purchaser's behalf.
• B. An item included in the base price.
• C. A service provided by the funeral home at no charge.
• D. A miscellaneous charge not itemized.

Answer: (B)

Cash advance items are charges for goods or services provided by outside suppliers that the funeral home arranges and pays for on behalf of the family, and they are shown separately from the base price. They are not included in the base price because that price covers the funeral home's own professional services and items it provides directly; cash advances pass through third-party costs and are billed as a separate line item (often with a small handling fee). Examples include cemetery or crematory fees, newspaper notices, clergy honorariums, and transportation arranged through external providers.