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Explain the way a nongovernmental, not-for-profit organization must report the following items in its statement...

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Accounting

Explain the way a nongovernmental, not-for-profit organization must report the following items in its statement of activities

: A. Receipt of unrestricted contributions

B. Pledges restricted to a specific program

C. Collections, in a subsequent year, of pledges restricted to a specific purpose

D. Pledges restricted to fixed asset construction

E. Earnings on restricted investments

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