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A Local CPA Volunteered His Time to Help Install and Test

Question 74

Multiple Choice

A local CPA volunteered his time to help install and test new computer accounting system software for an after-school development organization that serves disadvantaged children. If the services had not been donated the organization would have had to hire a consultant to install the system.In accordance with the FASB Codification,the value of the CPA's time devoted to helping the organization should be recorded as:


A) Contribution-Temporarily Restricted.
B) Program Expense.
C) Machinery & Equipment.
D) It would not be recorded.

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