Private Sector,not-For-Profit Health Care Organizations Have a Category of Assets

Private sector,not-for-profit health care organizations have a category of assets called "Assets Whose Use is Limited." That category refers to:

A) Assets that have been restricted by donor action.
B) Unrestricted assets that have been limited by individuals or entities other than contributors (such as by bond covenants) .
C) Both of the above.
D) Neither of the above.