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The research on Kohlberg's theory of moral reasoning would suggest all of the following EXCEPT
Restricted Donations
Donations given to an organization with specific conditions attached regarding how the funds can be used, often designated for a particular purpose or project.
Capital Assets
Long-term assets acquired or controlled by a business for its continued operations and not expected to be converted into cash within a year.
Deferral Method
An accounting method in which revenue or expenses are deferred to a future period to better match income with the expenses incurred to generate it.
Restricted Contribution
A donation or contribution to a nonprofit organization that has specific conditions or restrictions on its use by the donor.
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