Chapter 19, Problem 19.6Q

To determine

Donor-restricted funds: the donations which have donor specific restrictions are recognized separately a distinction is made as temporarily restricted and permanently restricted some of the temporarily restricted funds are assets donated with time restriction or specific purpose restriction and permanently restricted funds or assets are those which has specific restrictions such as equipment for cancer research etc.

Donated services are included as a revenue and corresponding expenses at their fair value.

recognition of donor contribution for operating cost in intensive care unit.