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Bristol Public School Foundation had available temporarily restricted gifts in excess of $200,000.The foundation decided to invest this money temporarily until it needs the funds for the restricted purpose.The donors had made no specific stipulations regarding investment earnings but the foundation board had voted to use the earnings on the projects for which the gift had originally been restricted.At year-end, the securities had a fair value of $200,500.The appropriate way to recognize the change in fair value is
Random Access Memory
Random Access Memory (RAM) is a type of computer memory that can be accessed randomly, allowing data to be read and written in nearly the same amount of time irrespective of the memory location.
Main Memory
The primary storage or RAM (Random Access Memory) in a computer, where programs and data in current use are kept so they can be quickly reached by the computer's processor.
Basic Commands
Fundamental instructions or statements in programming that perform simple tasks, like input, output, or looping.
Arithmetic Operations
Basic mathematical operations such as addition, subtraction, multiplication, and division.
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