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The Line Item, Net Assets Released from Restrictions, May Be

Question 14

Multiple Choice

The line item, net assets released from restrictions, may be reported in a nongovernment, not-for-profit organization's statement of activities in which classifications?


A) Changes in net assets with donor restrictions only.
B) Changes in net assets without donor restrictions and changes in net assets with donor restrictions.
C) Changes in unrestricted net assets and changes in permanently restricted net assets.
D) Changes in unrestricted net assets, changes in temporarily restricted net assets, and/or changes in permanently restricted net assets.

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