For a permanent endowment created by a cash donation, endowment investment dividends that can be spent in any manner-but are unspent at year-end-are reported as increases in TR net assets.

Question

Quizplus · Accepted Answer

Unspent endowment investment dividends are typically reported as increases in unrestricted net assets, not temporarily restricted (TR) net assets, unless there are specific donor-imposed restrictions.

For a Permanent Endowment Created by a Cash Donation, Endowment