For a university, the receipt of assets for operating activities that have external restrictions as to the purposes for which they can be used is recorded by crediting:

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Contribution Revenue is credited when a university receives assets for operating activities with external restrictions, as this reflects the increase in resources that are earmarked for specific purposes by the donor. This accounting treatment aligns with recognizing the inflow of resources that are restricted for particular uses, distinguishing them from unrestricted contributions.

For a University, the Receipt of Assets for Operating Activities