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The Board of Trustees of Building Lives, Inc

Question 30

Multiple Choice

The Board of Trustees of Building Lives, Inc., a nonprofit entity that provides support services for homeless men, votes to set aside $100,000 toward purchasing a fitness center for their clients at some time in the future. How should Building Lives report these assets?


A) As board-designated funds, a component of net assets with donor restrictions
B) As restricted assets
C) As board-designated funds, a component of net assets without donor restrictions
D) As noncurrent assets

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