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The Gulf Coast Bank Is Holding a $750,000 Donation in an Independent

Question 35

Multiple Choice

The Gulf Coast bank is holding a $750,000 donation in an independent permanent trust with the investment income dedicated for use by Coastal Hospital for operating purposes. The $750,000 principal should be:


A) Disclosed in notes to the financial statements of the hospital
B) Reported as a permanently restricted net asset of the hospital
C) Reported as non-operating revenue of the hospital
D) Reported as an asset limited as to use by the hospital

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