for the asset or liability (level ). land, building & equipment donations of property and equipment are recorded as support at their estimated fair value at the date of the donation. such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose...
for the asset or liability (level ). land, building & equipment donations of property and equipment are recorded as support at their estimated fair value at the date of the donation. such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose...
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