With Respect to the Endowment Fund, Which of the Following

question 39

Multiple Choice

With respect to the endowment fund, which of the following statements is TRUE?

• A)Endowment contributions are recognized as a direct increase to net assets under the deferral method and as revenue to the endowment fund under the restricted fund method.
• B)Endowment contributions are treated the same way under both the deferral method and the restricted fund method.
• C)Endowment contributions are recognized as revenue under the deferral method and as revenue in a restricted fund under the restricted fund method.
• D)Endowment contributions are recognized as revenue under the deferral method and as a direct increase to net assets under the restricted fund method.

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Definitions:

Cardiorespiratory Fitness

A health-related component of physical fitness that relates to the ability of the circulatory and respiratory systems to supply oxygen during sustained physical activity.

Anaerobic Exercise

High-intensity physical activity that does not rely on oxygen as the primary energy source and focuses on strengthening muscles.

Aerobic Exercise

Fitness activities that increase heart rate and lung capacity, leading to improved endurance and energy.

Oxygen Consumption

The rate at which oxygen is used by tissues or organs in the body, indicative of metabolic activity and energy expenditure.