Net Assets With vs Without Donor Restrictions
This lesson is part of the course
In this lesson
You sort nine fund balances into the two net-asset classes, find the perpetual endowment and the money that is really free to spend.
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Lessons in this course
- Net Assets With vs Without Donor Restrictions Locked
- Releasing Restrictions: Journal Entries When Conditions Are Met Locked
- Grant Revenue: Conditional vs Unconditional and a Quarterly Schedule Locked
- Pledges Receivable: Discounting Multi-Year Pledges to Present Value Locked
- In-Kind Donations at Fair Value: Goods, Services and Facilities Locked
- Functional Expense Allocation with Allocation Keys Locked
- Program Efficiency Ratios: Program Ratio and Cost to Raise $1 Locked
- Statement of Activities: Rolling Funds Up into Net-Asset Classes Locked