Which of the Following Would Result in Higher Income Under

Which of the following would result in higher income under the cash basis as compared to the accrual basis deferral method for a not-for-profit organization in its first year of operations?

A) When cash donations are received for land to be purchased in a future year
B) When unrestricted cash donations are received
C) When funds are expended on capital assets
D) Where pledges are received for a building to be constructed in a future year