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Endowment Contribution
A donation made to an organization with the stipulation that the funds are to be invested and the principal remained intact.
Restricted Fund Method
An accounting principle that mandates funds designated for a specific purpose by a donor must be tracked and reported separately from general funds.
Deferred Revenue
Revenue received by a company for goods or services to be delivered in the future, recognized as a liability until the service or product is provided.
Pledges Receivable
Amounts promised to an organization by donors that are recognized as assets before the cash is actually received.
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