Where does a nongovernmental not-for-profit health care entity report increases that have occurred in its temporarily restricted net assets?

Question

Quizplus · Accepted Answer

A nongovernmental not-for-profit health care entity reports increases in its temporarily restricted net assets in the statement of changes in net assets, which reflects changes in all categories of net assets, including unrestricted, temporarily restricted, and permanently restricted.

Where Does a Nongovernmental Not-For-Profit Health Care Entity Report Increases