What kind of item is classified as a "Cash Advance" item?

A "Cash Advance" item refers specifically to products or services that a funeral home purchases on behalf of a family and pays for upfront, which are then billed to the family. The key characteristic of a Cash Advance item is that the billing must accurately reflect the actual amount paid by the funeral home, ensuring transparency and fairness in pricing.

In this context, the answer that states an item billed that matches the net amount paid aligns correctly with the definition of a Cash Advance. This means that a family can see exactly what they are being charged for these items, upholding ethical standards and allowing for clear financial expectations.

The other options do not align with the definition of Cash Advance items. An item billed at any price does not guarantee transparency and could lead to misunderstandings. An item offered for free or one without associated costs does not involve any advance payment or obligation, thus not fitting the criteria necessary to be classified as a Cash Advance item.