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How are customer advances and refundable deposits similar and yet different?
Restricted Contribution
A donation given to a nonprofit organization with specific conditions attached as to how it can be spent.
Net Asset Balance
The total assets minus total liabilities of a company, showing the net book value of the company's equity.
Restricted Fund Method
An accounting method used by not-for-profit organizations to distinguish between resources that are restricted by donor-imposed stipulations and those that are not.
Internally Restricted
Funds or assets within an organization that are designated for a specific purpose by the entity's management, not external restrictions.
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