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Translation
Endowment Contributions
Financial gifts provided to an institution, typically with the stipulation that the principal remains intact while the investment income is used for organizational purposes.
Restricted Fund
Funds that are earmarked for a particular purpose or project by donors or grantors and cannot be freely used for any other expenditures.
Investment Income
Income earned from investments, including dividends, interest, and capital gains from securities, real estate, or other assets.
Deferral Method
An accounting practice where certain revenues or expenses are deferred to a future accounting period to better match revenues with expenses.
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