Matching of Transactions to Effects on Statement of Activities for a Voluntary Health and...

Transactions

Effects of Transactions on Statement of Activities

1.

Received cash contributions restricted by donors

A.

Increases unrestricted net assets

for research.

B.

Decreases unrestricted net assets

2.

Incurred fund-raising costs.

C.

Increases temporarily restricted

3.

Recorded depreciation expense for the year.

net assets

4.

Designated assets for plant expansion.

D.

Decreases temporarily restricted

5.

Realized a gain from the sale of securities that

net assets

were permanently restricted. The donor specified

E.

Increases permanently restricted

that any gains from sales of these securities must

net assets

be preserved and invested in other permanently

F.

Decreases permanently restricted

restricted investments.

net assets

6.

Earned endowment income. The donor specified

G.

Is not reported on the statement

that the income be used for community service.

of activities

7.

Received a multiyear pledge, with cash being

received this year and for the next four years.

Donors did not place any use restrictions on

how the pledges were to be spent.

8.

Earned income from investments of assets that

the board designated in item 4.

9.

Received pledges from donors who placed no

time or use restrictions on how the pledges were

to be spent.

10

Received cash contributions restricted by donors

for equipment.

11.

Acquired equipment with all of the contributions

received in item 10.

12.

Expended 75 percent of the contributions

received in item 1 for research.