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The UPMIFA extends the donor restriction to use of the assets, including the return, until ---------------------by the governing board.
The UPMIFA extends the donor restriction to use of the assets, including the return, until appropriation by the governing board.
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The UPMIFA extends the donor restriction to use of the assets, including the return, until appropriation by the ----------------------.
The UPMIFA extends the donor restriction to use of the assets, including the return, until appropriation by the governing board.
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Cash paid as regular salaries.
Cash flows from operating activities.
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Purchase of unrecognized collection items.
Cash flows from investing activities.
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Investment income from a donor-restricted endowment fund. Donor-restricted to increasing the fund.
Cash flows from investing and financing activities.
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Proceeds from sale of a primary office building.
Cash flows from investing activities.
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Premium payment on a group-term life insurance policy for employees.
Cash flows from operating activities.
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Receipt of donor-restricted funds to improve program services by purchasing new computers.
Cash flows from investing and financing activities.
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Receipt of funds resulting from an unconditional promise to give.
Cash flows from operating activities.
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Interest without donor restrictions received from a certificate of deposit.
Cash flows from operating activities.
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Cash paid to support a program service of the NFP.
Cash flows from operating activities.
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Cash donor-restricted to establish a donor-restricted endowment fund.
Cash flows from investing and financing activities.
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--------------------------- include all transactions and other events not classified as investing and financing activities.
Operating activities include all transactions and other events not classified as investing and financing activities.
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----------------------------- include purchases, sales, and insurance recoveries of unrecognized, noncapitalized collection items.
Investing activities include purchases, sales, and insurance recoveries of unrecognized, noncapitalized collection items.
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----------------------------- include (a) making and collecting loans and (b) acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. These assets are held for or used in the production of goods or services (other than the materials held in inventory).
Investing activities include (a) making and collecting loans and (b) acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. These assets are held for or used in the production of goods or services (other than the materials held in inventory).
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An excess or deficiency of assets over liabilities of an NFP subject to donor restrictions.
Net assets with donor restrictions.
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The financial reporting framework used for external reporting by NFPs
U.S. GAAP.
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The accounting framework that is permitted but not required for external reporting by an NFP.
Fund accounting.
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The element reported instead of equity.
Net assets.
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A purpose of external financial reporting by an NFP.
Assessment of stewardship.
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Uniform law applicable to investment returns on endowments.
Uniform Prudent Management of Institutional Funds Act (UPMIFA).
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The ------------------- financial reporting framework is required for external reporting by NFPs.
The U.S. GAAP financial reporting framework is required for external reporting by NFPs.
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