With Regard to accounting for private not-for-profit health care entities do the following:
(A) Outline the accounting required under FASB guidance for a(n)
Endowment gift received in cash
Pledge received in one year, unrestricted as to purpose but restricted for use in the following year
Pledge received in one year restricted as to purpose other than acquisition of fixed assets which is fulfilled in the following year.
(B) List those items required to be reported outside the performance indicator in the Statement of Operations