Examlex
Policies are more specific than procedures.
Restricted Contribution
Funds given to an organization with specific conditions attached regarding their use.
Donation Revenue
Income received from giving without the expectation of receiving something in return, typically for non-profit organizations.
Restricted Fund Method
An accounting strategy used for tracking and reporting separately on resources that are restricted by donors for specific purposes.
Capitalize
To record a cost/expense on the balance sheet for the purposes of delaying full recognition of the expense over time through depreciation or amortization.
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