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 a and b above.
D) Neither a nor b above.