In a private NFP organization's statement of financial position, how is cash received from a capital campaign, to be used to build facilities, reported?

Question

Quizplus · Accepted Answer

Cash received from a capital campaign designated for building facilities is reported as restricted cash, separately from unrestricted cash, because it is earmarked for a specific purpose and cannot be used for general operations until the restriction is met.

In a Private NFP Organization's Statement of Financial Position, How