For not for profit hospital, Restricted by third party donors should be in the categories under restricted assets. For governmental funds, they are similar to GASB and it should be presented in net assets and it uses accrual accounting. It is also same as proprietary funds.
For not for profit hospital, Restricted by third party donors should be in the categories under restricted assets. For governmental funds, they are similar to GASB and it should be presented in net assets and it uses accrual accounting. It is also same as proprietary funds.
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