Temporarily restricted funds related to plant and equipment generally account only for resources restricted to their purchase or construction, not for the plant and equipment itself, which are typically reported in the unrestricted fund.

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Temporarily restricted funds are earmarked by donors for specific purposes, such as the purchase or construction of plant and equipment, but once these assets are acquired, they are usually reported in the unrestricted fund, as the restriction is considered fulfilled.

Temporarily Restricted Funds Related to Plant and Equipment Generally Account