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A Group of Fine Dining Restaurants in Town Get Together

Question 38

Multiple Choice

A group of fine dining restaurants in town get together and agree to provide their leftover, unprepared fresh food to the City Hospital for use in its food service operations. The City Hospital estimates that the fair value of the food received during the year was $22,000. How should City Hospital report the donated food?


A) As revenue equal to the fair value of the food when it is received ($22,000 over the course of the year)
B) The fair value of the donated food should be disclosed in the Hospital's notes to financial statements
C) As revenue equal to the amount it estimates the restaurants paid for the food
D) None of the above

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