The Audit and Accounting Guide identifies which of the following items that should NOT be included in the determination of the performance indicator?

Question

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The Audit and Accounting Guide specifies that temporarily or permanently restricted contributions should be excluded from the determination of the performance indicator. The guide also states that items requiring separate display, such as extraordinary items, discontinued operations, and the effect of changes in accounting principle, should not be included in the calculation of the performance indicator. Therefore, both options A and B should not be included.

The Audit and Accounting Guide Identifies Which of the Following