solutiontoChapter22 (1)
March 2, 2017 | Author: Cindy Pausanos Paradela | Category: N/A
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Chapter 22 Problem I (1) a Recognized in period received. (2)
b
Recognized in period received. Restriction is released when expenses are incurred.
(3)
a
Recognized in period made.
(4)
a
Recorded at present value at time promise to give is received.
(5)
c
Endowment principal cannot be spent. Earnings are unrestricted.
(6)
b
(7)
f
Recognized in period received. Restriction released either (1) when asset is placed in service or (2) over its useful life. Recognized when conditions are met.
(8)
a
Recorded at fair value when received.
(9)
a
Donated services of a skilled nature that would otherwise be purchased.
(10)
f
Not skilled services. May be footnoted.
(11)
b
Recognized in period received. Restriction is released when time restriction is satisfied.
(12)
b
Recognized in period received. Restriction is released when expenses are incurred.
(13)
d
Recognized revenue as expenses are incurred for research project.
(14)
b
Recognized in period received. Restriction is released either (1) when asset is placed in service or (2) over useful life of asset.
(15)
a, b, or f (If collection is displayed to the public or otherwise held for exhibit, the university is not required to recognize contributions as revenue.)
Problem II (a) Cash..................................................................................... Revenues—Temporarily Restricted Contributions........... (b) Expenses............................................................................. Cash............................................................................... Reclassifications Out—Temporarily Restricted— Satisfaction of Program Restrictions............................... Reclassifications In—Unrestricted— Satisfaction of Program Restrictions.................... (c) Reclassifications Out—Temporarily Restricted— Satisfaction of Program Restrictions............................... Reclassifications In—Permanently Restricted— Satisfaction of Program Restrictions....................
200,000 200,000 110,000
110,000
110,000 110,000 90,000 90,000
Permanently Restricted Net Assets—Mandatory Transfer-Out................................................................... Due to Endowment Fund..........................................
90,000
90,000
Note to Instructor: The following entry would be made in the endowment fund: Due from Restricted Current Fund........................................ Permanently Restricted Net Assets—Mandatory Transfer-In.................................................................
90,000
(d) Cash..................................................................................... Revenues—Temporarily Restricted Contributions...........
15,000
Problem III (1) (a) Cash...................................................................................... Revenues—Temporarily Restricted Contributions............. Revenues—Permanently Restricted Contributions...........
90,000 15,000 90,000 45,000 45,000
Endowment Investments....................................................... Cash................................................................................
45,000
(b) Cash...................................................................................... Accounts Receivable............................................................. Deferred Revenues................................................................ Revenues—Student Tuition and Fees............................... 1,900,000
1,686,000 148,000 66,000
Cash...................................................................................... Deferred Revenues..........................................................
158,000
(c) Cash...................................................................................... Allowance for Uncollectible Tuition and Fees......................... Accounts Receivable........................................................
308,000 12,000
Expenses—Institutional Support (Provision for Uncollectible Tuition and Fees).............................................................. Allowance for Uncollectible Tuition and Fees..............
158,000
320,000
9,000 9,000
(d) Cash...................................................................................... Revenues—Unrestricted Investment Income...................
6,000
(e) Cash...................................................................................... State Appropriations Receivable......................................
75,000
State Appropriations Receivable............................................ Revenues—State Government Appropriations.................
40,000
Cash...................................................................................... Revenues—Temporarily Restricted Contributions............. (g) Cash...................................................................................... Investments..................................................................... Revenues—Temporarily Restricted Gain on the Sale of Investments............................................................... Revenues—Temporarily Restricted Investment Income. . . (h) Expenses—Instruction........................................................... Expenses—Research............................................................. Expenses—Institutional Support............................................ Expenses—Student Aid.........................................................
30,000
(f)
45,000
6,000
24,000
75,000 40,000 30,000 21,000 1,100 1,900
500,000 400,000 100,000 100,000
Expenses—Student Services................................................. Expenses—Operation and Maintenance of Plant................... Accounts Payable............................................................. Cash................................................................................ 1,740,000 (i)
Expenses—Research............................................................. Cash................................................................................ Reclassifications Out—Temporarily Restricted—Satisfaction of Program Restrictions.................................................... Reclassifications In—Unrestricted—Satisfaction of Program Restrictions..............................................
(j)
200,000 500,000
13,000 13,000 13,000 13,000
Accounts Payable.................................................................. Cash................................................................................
40,000
(k) Cash...................................................................................... Revenues—Temporarily Restricted Endowment Income...
7,000
(l)
Cash...................................................................................... Pledges Receivable................................................................ Revenues—Unrestricted Contributions............................ Expenses—Institutional Support Provision for Uncollectible Contributions................................................................... Allowance for Uncollectible Contributions..................
(2)
40,000 7,000
16,000 14,000 30,000 2,000
2,000
USJR Private University Statement of Activities For Year Ended June 30, 20x9 Unrestricted Total
Changes in net assets: Revenues and gains: Tuition and fees....................................... P1,900,000 Contributions........................................... 150,000 Government appropriations, grants, and contracts............................................. Endowment income................................. Net realized gains on investments........... Other investment income........................ 7,900 Total revenues and gains..................... P2,106,000 Net assets released from restrictions: Satisfaction of program restrictions............. Total revenues and gains and other support ......................................P2,106,000 Expenses and losses:
60,000
Temporarily Permanently Restricted Restricted
P1,900,000 30,000 40,000
P 75,000
P45,000 40,000 7,000 1,100
6,000
7,000 1,100 1,900
P1,976,000
P 85,000
P45,000
13,000 P1,989,000
(13,000) P 72,000
P45,000
Instruction.................................................... 500,000 Research...................................................... 413,000 Institutional support..................................... 111,000 Student aid.................................................. 100,000 Operation and maintenance of plant............ 500,000 Student services.......................................... 200,000 Total expenses and losses........................ P1,824,000 Increase (decrease) in net assets................. 282,000 Net assets at beginning of year......................... 577,000 Net assets at end of year................................... 859,000
P 500,000
P
413,000 111,000 100,000 500,000 200,000 P1,824,000
P
0
P
0
P 165,000
P 72,000
P45,000
487,000
40,000
50,000
P 652,000
P112,000
P95,000
P
P
Problem IV (1)Journal entries: (a) Cash...................................................................................... Bonds Payable................................................................. 20,000,000
20,000,000
Cash...................................................................................... Revenues—Temporarily Restricted Contributions............. 5,000,000
5,000,000
(b) Construction in Progress........................................................ Cash................................................................................ 7,000,000
7,000,000
(c) Expenses—Operation and Maintenance of Plant (Interest Expense)........................................................... Cash........................................................................... (d) Building................................................................................. Construction in Progress.................................................. 7,000,000 Cash................................................................................ 16,000,000 Retained Percentage—Liability to Contractor................... 2,000,000 Reclassifications Out—Temporarily Restricted—Satisfaction of Plant Restrictions............................................................. Reclassifications In—Unrestricted—Satisfaction of Plant Restrictions............................................................ 5,000,000 (e) Mortgage Payable.................................................................. Expenses—Operation and Maintenance of Plant (Interest Expense)...........................................................
800,000 25,000,000
5,000,000
2,000,000 800,000
800,000
Cash........................................................................... 2,800,000 (f)
Land...................................................................................... Building................................................................................. Mortgage Payable............................................................ Revenues—Unrestricted Contributions............................
200,000 350,000
(g) Contributions Receivable....................................................... Revenues—Temporarily Restricted Contributions.............
200,000
90,000 460,000 200,000
Expenses—Institutional Support (Provision for Uncollectible Contributions).................................................................. Allowance for Uncollectible Contributions..................
20,000
(h) Investments.......................................................................... Revenues—Temporarily Restricted Contributions.............
(2)
(i)
Cash...................................................................................... Revenues—Temporarily Restricted Investment Income. . .
(j)
Expenses—Operation and Maintenance of Plant (Depreciation Expense)................................................... Accumulated Depreciation.........................................
20,000
500,000 500,000 10,000
10,000
25,000
25,000
USLS Private University Statement of Activities For Period Ended June 30, 20xx Unrestricted Total
Temporarily Restricted
Changes in net assets: Revenues and gains: Contributions.......................................... P 460,000 P5,700,000 P6,160,000 Other investment earnings..................... 0 10,000 10,000 Total unrestricted revenues and gains P 460,000 P5,710,000 Net assets released from restrictions: Satisfaction of plant acquisition restrictions 5,000,000 0 Total revenues and gains and other support P5,460,000P 710,000 Expenses: Operations and maintenance of plant......... P1,625,000 P1,625,000 Institutional support................................... 20,000 20,000 Total expenses........................................ P1,645,000 P1,645,000 Increase (decrease) in net assets P3,815,000 P4,525,000
P
Permanently Restricted
P
0 P6,170,000
(5,000,000)* P
0 P6,170,000
0
P
0
P 710,000
P
0
*Note to Instructor: The reclassification amount would total P25,000 if USLS’s policy is to release the restrictions over the life of the assets rather than when placed into operation. Problem V (1) Closing entries: Each asset class is closed separately.
Revenues—Tuition and Fees........................................... 1,500,000 Revenues—Government Appropriations......................... 800,000 Revenues—Unrestricted Contributions........................... 265,000 Revenues—Unrestricted Other Investment Income........ 250,000 Reclassifications In—Unrestricted—Satisfaction of Program Restrictions.................................................. 75,000 Reclassifications In—Unrestricted—Satisfaction of Plant Acquisition Restrictions.............................................. 250,000 Reclassifications In—Unrestricted—Expiration of Time Restrictions................................................................ 50,000 Unrestricted Net Assets..................................... 305,000 Expenses—Research.................................................. Expenses—Instruction................................................ ..............................................................1,230,000 Expenses—Academic Support.................................... Expenses—Student Services...................................... Expenses—Instructional Support................................ Expenses—Operation and Maintenance of Plant........ Expenses—Student Aid.............................................. Revenues—Sales and Services of Auxiliary Enterprises Expenses—Auxiliary Enterprises............................................................. Unrestricted Net Assets..................................
(2)
University of Cebu
250,000 200,000 225,000 400,000 350,000
500,000 475,000 25,000
Revenues—Temporarily Restricted Contributions........... 200,000 Revenues—Temporarily Restricted Endowment Income....................................................................... 15,000 Revenues—Temporarily Restricted Net Realized Gains on Endowment........................................................... 25,000 Temporarily Restricted Net Assets...................... 135,000 Reclassifications Out—Temporarily Restricted— Satisfaction of Program Restrictions...................... Reclassifications Out—Temporarily Restricted— Expiration of Time Restrictions.............................. Reclassifications Out—Temporarily Restricted— Satisfaction of Equipment Acquisition Restrictions. Revenues—Permanently Restricted Contributions............................................................. Permanently Restricted Net Assets.............. ......................................................500,000
840,000
500,000
75,000 50,000 250,000
Statement of Activities For Year Ended December 31, 20x8
Unrestricted Total Changes in net assets: Revenues and gains: Tuition and fees.......................................... P1,500,000 P1,500,000 Contributions.............................................. 265,000 965,000 Government appropriations, grants, and contracts................................................ 800,000 ..................................................800,000 Investment income on endowment............ 15,000 Net realized gains on endowment investments 25,000 Other investment income....................... 250,000 ..................................................250,000 Sales and services of auxiliary enterprises. 500,000 .................................................. 500,000 Total revenues and gains........................ P3,315,000 P4,055,000
Temporarily Permanently Restricted Restricted
P200,000
P 500,000
15,000 25,000
P240,000
P 500,000
Net assets released from restrictions: Satisfaction of program restrictions................ P 75,000 P(75,000) P Satisfaction of equipment acquisition restrictions 250,000 (250,000) 0 Satisfaction of time restrictions...................... 50,000 (50,000) Total net assets released from restrictions.. P 375,000 P(375,000) P Total revenues and gains and other support P3,690,000 P(135,000) 500,000.........................................P4,055,000 Expenses: Research......................................................... 840,000 Instruction...................................................... ...............................................1,230,000 Academic support........................................... ..................................................250,000 Student services............................................. ..................................................200,000 Institutional support........................................ 225,000 Operation and maintenance of plant.............. ..................................................400,000 Student aid..................................................... ..................................................350,000 Auxiliary enterprises....................................... .................................................. 475,000
P 840,000 1,230,000 250,000 200,000 225,000 400,000 350,000 475,000
Total expenses............................................ P3,970,000 P 0 P 0 P3,970,000 Increase (decrease) in net assets........... P(280,000) P(135,000) P 500,000 P 85,000 Net assets, January 1, 20x8................................ 675,000 975,000 2,500,000 4,150,000 Net assets, December 31, 20x8................. P395,000 P840,000P3,000,000 P4,235,000 Problem VI University of Cebu Statement of Financial Position December 31, 20x8 Assets: Cash........................................................................................................ Accounts receivable................................................................................. Contributions receivable.......................................................................... Inventory of supplies............................................................................... Student loans receivable......................................................................... Land, buildings, and equipment (net)...................................................... Endowment investments......................................................................... Total assets........................................................................ Liabilities: Accounts payable.................................................................................... Amounts held on behalf of others............................................................ Long-term debt........................................................................................ U.S. government grants refundable......................................................... Total liabilities.................................................................... Net assets: Unrestricted............................................................................ Temporarily restricted............................................................. Permanently restricted............................................................ 3,000,000 Total net assets.................................................................. P4,235,000 Total liabilities and net assets........................................................................ P5,365,000
P 255,000 625,000 85,000 75,000 300,000 1,000,000 3,025,000 P5,365,000 P 220,000 250,000 560,000 100,000 P1,130,000 P 395,000 840,000
Problem VII (1) Patient service revenues include charges to patients for routine services, nursing services, and professional services. Other operating revenues include revenues from services other than health care provided to patients as well as from sales and services to persons other than patients. Nonoperating revenues are primarily from gifts, grants, and investment income and gains that are peripheral or incidental to the major operation of the hospital. (2)
a. OO b. N c. PS
Problem VIII
d. PS e. N f. N
g. OO h. PS i. OO
j. k.
PS N
(1) Accounts Receivable................................................................... Patient Service Revenues...................................................... 1,010,000 To record billings.
1,010,000
(2) Inventory.................................................................................... Other Operating Revenues—Unrestricted (contributions)...... To record donation of drugs from doctor.
12,000
(3) Cash............................................................................................ Other Operating Revenues—Unrestricted.............................. To record cash revenues.
28,800
(4) Charity Services.......................................................................... Accounts Receivable............................................................. To record charity allowance.
13,000
(5) Contractual Adjustments............................................................. Accounts Receivable............................................................. To record adjustments for Medicare charges.
68,000
(6) Provision for Bad Debts............................................................... Allowance for Uncollectible Receivables................................ To record increase in allowance.
26,000
Problem IX (1) Accounts Receivable................................................................... Revenues.............................................................................. 8,500,000
12,000
28,800
13,000
68,000
26,000
8,500,000
Contractual Adjustments............................................................. Allowance for Contractual Adjustments................................. 3,700,000
3,700,000
Cash............................................................................................ Contractual Adjustments............................................................. Allowance for Contractual Adjustments...................................... Accounts Receivable............................................................. 8,500,000
4,460,000 340,000 3,700,000
Cash............................................................................................ Contractual Adjustments.......................................................
250,000
Contractual Adjustments............................................................. Cash......................................................................................
90,000
250,000 90,000
(2) Net patient service revenues = P4,620,000 (P8,500,000 – P3,700,000 – P340,000 + P250,000 – P90,000) (3) Net cash flow from transactions with Medicare = P4,620,000 (P4,460,000 + P250,000 – P90,000) (4) Assuming the P90,000 payment back to Medicare was in settlement, the revenue account will be closed along with the contra-revenue account “Contractual Adjustments.” The net amount will appear on the financial statements. Problem X
Pure Air Rehabilitation Hospital Statement of Activities For Period Ended December 31, 20x9 Unrestricted Total Patient service revenues (net of $26,000 contractual adjustments)............................. 714,000 Other operating revenues: Seminar income........................................... 23,000 Child day care income.................................. Parking fees................................................. 4,500 Total other operating revenue.................. 42,500 Total operating revenues.................................. 756,500 Operating expenses: Nursing services........................................... 230,000 Professional fees.......................................... General and administrative.......................... Depreciation expense.................................. Interest expense.......................................... Repairs and maintenance............................ Provision for uncollectibles........................... 14,000 Total operating expenses......................... 947,000 Loss from operations........................................ (190,500) Nonoperating revenue: Interest income............................................ 3,000 Contributions............................................... Endowment income..................................... Gains on sale of endowments...................... 56,000 Total nonoperating revenue..................... 197,000 Change in net assets........................................ 6,500 Net assets, January 1, 20X9............................. 2,305,000 Net assets, December 31, 20X9....................... P2,311,500
Temporarily Restricted
Permanently Restricted
P714,000
P
P 23,000
P
15,000 4,500
15,000
P 42,500
P
P756,500
P
P230,000
P
340,000 150,000 90,000 13,000 110,000 14,000
340,000 150,000 90,000 13,000 110,000
P947,000
P
P(190,500)
P
P
P
3,000 P18,000 120,000 56,000
P
0
P194,000
P
0
P
P(187,500)
P194,000
P
0
P
800,000
755,000
750,000
P612,500
P949,000
P750,000
P
3,000
Problem XI Requirement: 1. Prepare statement of activities for the year ended June 30, 20x8.
18,000 120,000
2. Prepare statement of financial position as of June 30, 20x8 (1)
Adventist Hospital Statement of Activities For Year Ended June 30, 20x8 TemporarilyPermanently Unrestricted Restricted Restricted Total
Public support and revenue: Public support: Contributions.................................................... P300,000 P315,000 Annual auction proceeds (net of P11,000 expense) 31,000 Total public support....................................... P331,000 P346,000 Revenues: Membership dues............................................. 25,000 Program service fees........................................ 30,000 Investment income.......................................... 10,000 Endowment income.......................................... 20,000 Total revenue................................................. 85,000
P15,000 31,000 P15,000
P
0
P25,000
P
30,000 10,000 P20,000 P65,000
Net assets released from restrictions: Satisfaction of program restrictions.................... P 5,000 Total public support, revenue, and other support... P401,000 P431,000 Expenses: Program services: Blind children................................................... P150,000 150,000 Deaf children.................................................... 120,000 120,000 Supporting services: Management and general................................ 51,000* 51,000 Fund raising...................................................... 9,000 9,000 Total expenses....................................................... P330,000 P330,000 Change in net assets............................................. P71,000 P101,000
P20,000
P
0
P(5,000) P30,000
P
0
P
P
P
P
0
P
0
P30,000
P
0
Net assets, July 1, 20x7......................................... 38,000 291,000 Net assets, June 30, 20x8...................................... P109,000 P392,000
3,000
250,000
P33,000
P250,000
*P49,000 + P2,000 provision for uncollectible pledges (2)
Adventist Hospital Statement of Financial Position June 30, 20x8
Assets: Cash................................................................................................... Pledges receivable (net of P3,000 allowance).................................... Bequest receivable............................................................................ Accrued interest receivable................................................................ Long-term investments...................................................................... Endowment investments.................................................................... Total assets................................................................................... Liabilities: Accounts payable and accrued expenses........................................... Refundable deposits........................................................................... Total liabilities............................................................................... Net assets: Unrestricted....................................................................................... Temporarily restricted........................................................................ Permanently restricted....................................................................... Total net assets............................................................................ Total liabilities and net assets.................................................................. Multiple Choice Problems
P 40,000 9,000 5,000 1,000 140,000 250,000 P445,000 P 51,000 2,000 P 53,000 P109,000 33,000 250,000 P392,000 P445,000
1.
c
2.
a
3.
c
4.
a
5.
b
6.
a
7.
c
8.
d
9.
c
10 . 11 . 12 . 13 . 14 . 15
d
16 . 17 . 18 . 19 . 20 .
d
b a b c b
b b c d
21 . 22 . 23 . 24 . 25 . 26 . 27 . 28 . 29 . 30 . 31 . 32 . 33 . 34 . 35
a
36 . 37 . 38 . 39 . 40 .
a
a d a c d b d a c a b b b c
d a b a
41 . 42 . 43 . 44 . 45 . 46 . 47 . 48 . 49 . 50 . 51 . 52 . 53 . 54 . 55
c
61.
b
81.
a
d
62.
c
82.
a
a
63.
d
83.
b
b
64.
b
84.
a
d
65.
a
85.
b
c
66.
c
86.
d
c
67.
b
87.
b
b
68.
c
88.
a
c
69.
d
89.
d
c
70.
c
90.
b
d
71.
b
91.
a
c
72.
c
92.
a
c
73.
b
93.
c
b
74.
a
94.
d
a
75
b
95
d
56 . 57 . 58 . 59 . 60 .
d
76.
a
96.
d
c
77.
b
97.
a
c
78.
c
98.
c
b
79.
c
99.
b
a
80.
a
100 .
b
101 . 102 . 103 . 104 . 105 . 106 . 107 . 108 . 109 . 110 . 111 . 112 . 113 . 114 . 115 . 116 . 117 . 118 . 119 . 120 .
d a b d b a a b d a b c d b c c c b d d
121 . 122 . 123 . 124 . 125 . 126 . 127 . 128 . 129 . 130 . 131 . 132 . 133 . 134 . 135 . 136 . 137 . 138 . 139 . 140 .
c a c c c c c a c b b c b a d a c d b b
141 . 142 . 143 . 144 . 145 . 146 . 147 . 148 . 149 . 150 . 151 . 152 . 153 . 154 . 155 . 156 . 157 . 158 . 159 . 160 .
c b d a d c b c a c d e d b d b b c
161 . 162 . 163 . 164 . 165 . 166 . 167 . 168 . 169 . 170 . 171 . 172 . 173 . 174 . 175 . 176 . 177 . 178 .
c
7.
d d a a c e a a b d c d c c d b c
b a
c – P210 x 4 = P840 8. d – term endowment 59. b (Permanently restricted net assets have increased by only P120,000.) 60. 61. b (The financial aid is shown as a direct reduction to the tuition revenue so that revenues and support should total only P780,000.) 68. c (Amounts charged to patients less contractual adjustments) 69. d (The charity care work should not be recorded in any way because there is no expectation of collection. The contractual adjustment is reported as a contra balance to the revenue.) 95. d (These services do not meet the criteria for donated services that are recognized.) 155. b (The charity must convey the donation to the designated beneficiary. Unless the charity was given varied powers that allowed it to change the beneficiary, this amount 163. d (If the other information that is included contains a call for a specific action that will help accomplish the mission of the charity and if the mailing is not directed solely to potential donors, a portion of the costs can be allocated to program service expenses.) 164. a (Because of the time restriction, the amount spent for playground equipment remains in temporarily restricted net assets until depreciated. The equipment was bought at the end of the year so that no depreciation was recorded and no reclassification was made.)
Quiz-XXII 1. c 2. d 3. b 4. e 5. c 6. e 7. c 8. c 9. b 10. d 11. d 12. a 13. d 14. d 15 b 16. d 17. a 18. e 19. c 20. b 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31.
21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35 36. 37. 38. 39. 40.
b d a d c a a c d b d c d a c a a d b d
41. 42. 43. 44. 45. 46. 47. 48.
a b b a c c a b
Theories Completion Statements 1. unconditional 2. nonreciprocal 3. unconditional 4. when received 5. conditional 6. fair value 7. market
quotations, appraisals, present-value calculations nonfinancial assets, specialized skills fair value, asset or asset enhancement collection items selectively unrestricted, temporarily restricted, permanently restricted endowments temporarily restricted temporarily restricted temporarily restricted, unrestricted, donor-imposed stipulations, accounting policy, explicit donor instructions expire whole donor-imposed restrictions, donor-imposed restrictions total assets, total liabilities, total net assets (equity) unrestricted, temporarily restricted, permanently restricted board-designated, unrestricted category unrestricted separately natural, matrix gross columnar, layered change direct, indirect permits
True or False Statements 32. True 43. True 54. 33. Fals 44. False 55. e 34. Fals 45. False 56.
True False
65. 66.
True False
True
67.
False
35. 36. 37. 38. 39. 40. 41. 42.
e True True Fals e Fals e True True True Fals e
46. 47. 48.
False False False
57. 58. 59.
False False False
68. 69. 70.
True True True
49.
True
60.
True
71.
False
50. 51. 52. 53,
False True False False
61. 62. 63. 64.
True True True True
72. 73.
False False
e
104 . 105 . 106 . 107 . 108 . 109 . 110 . 111 . 112 . 113 .
Multiple Choice Theories 74 a 84 a 94. . . 75 c 85 d 95. . . 76 b 86 c 96. . . 77 b 87 e 97. . . 78 e 88 e 98. . . 79 e 89 d 99. . . 80 e 90 c 100 . . . 81 e 91 d 101 . . . 82 d 92 d 102 . . . 83 a 93 c 103 . . . *contribution revenue **incomplete data
a b b d d d a b a
a b d c b b a b b d
114 . 115 . 116 . 117 . 118 . 119 . 120 . 121 . 122 . 123 .
c b b b d * d b d e
124 . 125 . 126 . 127 . 128 . 129 . 130 . 131 . 132 . 133 .
b
134.
d
d
135.
c
b
136.
c
c
137.
b
a
138.
d
d
139.
b
d
140.
b
d
141.
c
d
142.
b
b
143.
c
144 . 145 . 146 . 147 . 148 . 149 . 150 . 151 . 152 .
c c a ** c a b b c
Note for Nos.: 148.(The work of the librarian does not enhance a nonfinancial asset nor does it require a specialized skill that would be purchased if not donated.) 149.(The FASB wanted to get away from fund accounting and provide information about the private not-for-profit organization as a whole.)
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