"Net assets released from restriction" for a not-for-profit organization is comparable to which of the following for a government?

Question

Quizplus · Accepted Answer

"Net assets released from restriction" in a not-for-profit context refers to the point at which restricted funds become available for use as per the donor's stipulations. This is similar to "Other financing sources (uses)-Nonreciprocal transfer" in government accounting, where funds are transferred without an expectation of equivalent value in return, reflecting a change in the resources available for use.

"Net Assets Released from Restriction" for a Not-For-Profit Organization Is