{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/958/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-958-55-1","para":"55-1","html":"
This Section, which is an integral part of the requirements of this Subtopic, provides general guidance to be used in the presentation of a statement of activities by a not-for-profit entity (NFP).
","snippet":"This Section, which is an integral part of the requirements of this Subtopic, provides general guidance to be used in the presentation of a statement of activities by a not-for-profit entity (NFP).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02a8decbb7cf6f71c4a0c367cb45ea1c7d483dcbe2d47928e7f32108c4fb58cb","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a524060fa66d66268d76739650db9794e352b5b22685070a0783b87c5c086064","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"220-958-55-2","para":"55-2","html":"
Entitywide totals are not necessary for individual line items of revenues, expenses, gains, or losses. Information about reasonably homogeneous components of revenues, such as contributions without donor restrictions that are available to support current expenses and donor-restricted contributions that are restricted to acquiring land and buildings, generally is more meaningful than the aggregated total of those components.
","snippet":"Entitywide totals are not necessary for individual line items of revenues, expenses, gains, or losses. Information about reasonably homogeneous components of revenues, such as contributions without donor restrictions tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c65e3124bcc768f248af59f155d3c6737eee9f3d54a891e3f871e4d6bced60e9","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-3","para":"55-3","html":"
Disaggregated information that permits users of financial information to relate components of revenues to components of expenses also is often preferable to information provided by their aggregated amounts. For example, information that permits analysis of the levels of revenues from tuition in relation to expenses for instruction and other academic services and of revenues from room and board fees in relation to expenses for housing and food services generally is more meaningful than totals of aggregated items of revenues, such as student tuition and fees, or aggregated items of expenses, such as salaries, heat, electricity, or supplies. Those who prepare financial statements generally are best able to make judgments about the extent to which financial statements or notes to financial statements should provide disaggregated information about various items of revenues or expenses and this Subtopic need not limit those judgments.
","snippet":"Disaggregated information that permits users of financial information to relate components of revenues to components of expenses also is often preferable to information provided by their aggregated amounts. For example, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5467a2c3da587738057760067b0b2b9ab848805ab57405109727cce9a235e02","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:684eee06cb47abf2bea1f4f48df1b06e8f85428ff91c53a81186bd3e14b2a03b","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"220-958-55-4","para":"55-4","html":"
In addition to the following illustrations, guidance in paragraphs
958-205-55-10 through 55-17
illustrates three formats of statements of activities. Paragraph 958-205-55-5 provides the facts and transactions that are reflected in those illustrative statements.
","snippet":"In addition to the following illustrations, guidance in paragraphs 958-205-55-10 through 55-17 illustrates three formats of statements of activities. Paragraph 958-205-55-5 provides the facts and transactions that are re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67e6c873a6297e5653a6af85825ab917c404441b1a81cc811bb57bef0c29ccef","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-5","para":"55-5","html":"
This Example illustrates a statement of revenues, expenses, and other changes in net assets without donor restrictions that subdivides all transactions and other events and circumstances to make an operating and nonoperating distinction pursuant to paragraphs
958-220-45-9 through 45-12
. This Example uses part 1 of 2 of Format C in paragraph 958-205-55-15 to show a measure of operations—change in net assets without donor restrictions from operations.
","snippet":"This Example illustrates a statement of revenues, expenses, and other changes in net assets without donor restrictions that subdivides all transactions and other events and circumstances to make an operating and nonopera…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dedc021c305f4e29caed26a589b9dd07158dadd33802e126260ab38ff2ec5c7d","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-6","para":"55-6","html":"
The shaded areas depict the constraints imposed by this Subtopic and by generally accepted accounting principles (GAAP) to report appropriately labeled subtotals for changes in classes of net assets before the effects of discontinued operating segments, if any. The unshaded areas depict areas within the statement for which there is latitude to sequence and classify items of revenues and expenses. Other formats also may be used. For example, the single-statement Format B approach of paragraph 958-205-55-14 may be helpful in describing an NFP's ongoing major or central operations if that NFP's view of operating activities includes receiving donor-restricted revenues from contributions and investment income.
","snippet":"The shaded areas depict the constraints imposed by this Subtopic and by generally accepted accounting principles (GAAP) to report appropriately labeled subtotals for changes in classes of net assets before the effects of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bf8eca1c7d6448b2e9b281c5af24bedac336a2475c18aca3b597b658efe4a1c","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-7","para":"55-7","html":"
This Example illustrates the application of paragraph 958-205-45-5, as generally accepted accounting principles (GAAP) requires the display of an appropriately labeled subtotal for change in a class of net assets before the effects of a discontinued operation (see paragraph 205-20-45-1A). For instance, using the columnar format, a statement of activities would report the effects of a discontinued operation as follows.
","snippet":"This Example illustrates the application of paragraph 958-205-45-5, as generally accepted accounting principles (GAAP) requires the display of an appropriately labeled subtotal for change in a class of net assets before …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efa020a6e16d39de919597fd097b438f06e97216284ebf91307735fe67bb288f","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-8","para":"55-8","html":"
This Example provides three possible methods of displaying fundraising efforts in the revenue section of the statement of activities, while still conforming to the requirements of paragraph 958-605-45-10. Methods 2 and 3 display the total amounts raised.
","snippet":"This Example provides three possible methods of displaying fundraising efforts in the revenue section of the statement of activities, while still conforming to the requirements of paragraph 958-605-45-10. Methods 2 and 3…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d39e51bafda7b06c129e52689f9a22c12ce11aad992e6e8bdefe166dc844fd","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-9","para":"55-9","html":"
Entity A raises $6,000 of contributions, $100 of other support, and $4,000 accounted for as agent, trustee, or intermediary transactions because donors have specified beneficiaries without granting variance power. Of the $4,000 accounted for as agent, trustee, or intermediary transactions, Entity A pays out $3,600 to specified beneficiaries and retains $400 as its administrative fee.
","snippet":"Entity A raises $6,000 of contributions, $100 of other support, and $4,000 accounted for as agent, trustee, or intermediary transactions because donors have specified beneficiaries without granting variance power. Of the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92f292e3fcc9b3a5e86088f7d6fb1abb008a7faa17e1f1cf83968a539d1e27b0","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-10","para":"55-10","html":"
Each of the methods reports Entity A's revenues ($6,500) in a way that is both easily understood by users of the financial statements and representationally faithful.
","snippet":"Each of the methods reports Entity A's revenues ($6,500) in a way that is both easily understood by users of the financial statements and representationally faithful.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4562eb6f8aaf360df7b16ff5d6356a1b66e9eb8155bd4f64ce9139fdda91b13","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-11","para":"55-11","html":"
This Example illustrates the guidance in paragraph 958-220-45-19. It provides three possible methods to display in the statement of activities a special event that is an ongoing and major activity.
","snippet":"This Example illustrates the guidance in paragraph 958-220-45-19. It provides three possible methods to display in the statement of activities a special event that is an ongoing and major activity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a94630b3d858f54e23713f4a8e986ffdbebc20fd65d8b85b942eaa3410d05ad1","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-12","para":"55-12","html":"
Cases A, B, and C share the following assumptions:
  1. a
    Not-for-Profit Entity B (NFP B) has a special event that is an ongoing and major activity with ticket revenue of $100.
  2. b
    The activity does not meet the audience criterion in paragraphs
    958-720-45-48 through 45-49
    , and, therefore, all costs of the activity, other than the direct donor benefits, should be reported as fundraising.
  3. c
    The event includes a dinner that costs NFP B $25 and that has a fair value of $30.
  4. d
    In addition, NFP B incurs other direct costs of the event of $15 in connection with promoting and conducting the event, including incremental direct costs incurred in transactions with independent third parties and the payroll and payroll-related costs for the activities of employees who are directly associated with, and devote time to, the event. These other direct costs have been included in fundraising expenses. The other direct costs are unrelated to the direct benefits to donors and, accordingly, should not be included as costs of benefits to donors. The other direct costs include $5 that otherwise might be considered management and general costs if they had been incurred in a different activity, and fundraising costs of $10.
  5. e
    In addition, NFP B has all of the following transactions, which are unrelated to the special event:
    1. 1
      Contributions without donor restrictions of $200
    2. 2
      Program expenses of $60
    3. 3
      Management and general expenses of $20
    4. 4
      Fundraising expenses of $20.
","snippet":"Cases A, B, and C share the following assumptions:\n(a) Not-for-Profit Entity B (NFP B) has a special event that is an ongoing and major activity with ticket revenue of $100.\n(b) The activity does not meet the audience cr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03ca2e337e279d869e21941abef4dba1e1002513349474720b8ae88d557f3ada","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-13","para":"55-13","html":"
NFP B may report the gross revenues of special events and other fundraising activities with the cost of direct benefits to donors (meals and facilities rental) displayed as a line item deducted from the special event revenues, as follows:
","snippet":"NFP B may report the gross revenues of special events and other fundraising activities with the cost of direct benefits to donors (meals and facilities rental) displayed as a line item deducted from the special event rev…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e0b7d99fce639d835ac1a2b0c30dbf373fe344696cf05f9294ef516434e5d0b","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-14","para":"55-14","html":"
NFP B may report the gross revenues of special events and other fundraising activities with the cost of direct benefits to donors (meals and facilities rental) displayed in the same section of the statement of activities as are other programs or supporting services and allocated, if necessary, among those various functions, as follows:
","snippet":"NFP B may report the gross revenues of special events and other fundraising activities with the cost of direct benefits to donors (meals and facilities rental) displayed in the same section of the statement of activities…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df47013710190a29a31b1b3eb6532547bc730b736c0bc30eee30565462752438","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-15","para":"55-15","html":"
NFP B may report the gross revenue from special events and other fundraising activities as part exchange (for the fair value the participant received) and part contribution (for the excess of the payment over that fair value), as follows:
","snippet":"NFP B may report the gross revenue from special events and other fundraising activities as part exchange (for the fair value the participant received) and part contribution (for the excess of the payment over that fair v…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f38fcfab173c47c2702c3ead661cf52ef690bae6c7dedd4ea110c0f20ad0750","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-16","para":"55-16","html":"
This Example illustrates the disclosures required in accordance with paragraph 958-220-50-1(a) through (aa) if an entity elects to present a measure of operations. It provides a case in which the disclosures are apparent on the face of the statement of activities and a case in which the disclosures are provided in the notes to the financial statements. There are multiple ways in which an NFP could present this information. The cases provided are two alternatives presented for illustration purposes.
","snippet":"This Example illustrates the disclosures required in accordance with paragraph 958-220-50-1(a) through (aa) if an entity elects to present a measure of operations. It provides a case in which the disclosures are apparent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:418af4ebb3ecbf6d74639aae8b975a87dee2b859d6719880e83b1d2bb4c72d74","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-17","para":"55-17","html":"
The following Case is an example of a statement of activities of Not-for-Profit Entity A (NFP A) in which the disclosures required in paragraph 958-220-50-1(a) through (aa) are apparent from the details provided on the face of the statement of activities. This Case illustrates one way in which an NFP can present governing board actions on a statement of activities and is not meant to be prescriptive of a specific format.
","snippet":"The following Case is an example of a statement of activities of Not-for-Profit Entity A (NFP A) in which the disclosures required in paragraph 958-220-50-1(a) through (aa) are apparent from the details provided on the f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23f9e73da896569228a76b6e63a730ff933b823928ed417e6dff521307dbee21","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-18","para":"55-18","html":"
The following Case is an example of a statement of activities of NFP A in which the disclosures required in paragraph 958-220-50-1(a) through (aa) are not apparent from the details provided on the face of the statement of activities.
","snippet":"The following Case is an example of a statement of activities of NFP A in which the disclosures required in paragraph 958-220-50-1(a) through (aa) are not apparent from the details provided on the face of the statement o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d2ef0c4eb0057625554acb7df076abc55a4c98e2d5e29affb27ccc89e655aa1","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},{"citation":"220-958-55-19","para":"55-19","html":"
NFP A would add the following illustrative text to its note to financial statements that describes the nature of the reported measure of operations or the items excluded from operations and provides an appropriate disaggregation and description by type of internal board designations, appropriations, and similar actions.
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The following is an Example of a statement of activities in which NFP A presents net investment return in separate, appropriately labeled line items in accordance with paragraph 958-220-45-14. In this Example, NFP A presents net investment return in two separate line items to distinguish net investment return appropriated for current operations from net investment return for use in future periods. There may be other cases in which an NFP may present net investment return in separate line items in accordance with paragraph 958-220-45-14.
","snippet":"The following is an Example of a statement of activities in which NFP A presents net investment return in separate, appropriately labeled line items in accordance with paragraph 958-220-45-14. In this Example, NFP A pres…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e86ff9825bac5d01a20654d287782a7a54051e809922be8e05ccaef11d85ac1","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99ff5788a3c160378cf95205fb9ab51e566264f1e020b81cd0b5eb1bdc75712b","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8573673ecf6d73e34bf4b2f0a3f52d9225e87ef28cef073e60838831d604459","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8573673ecf6d73e34bf4b2f0a3f52d9225e87ef28cef073e60838831d604459","downloaded_from":"2026-09-09T23:07:32.842Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479313","source_sha256":"461709879d8ad92dc584b267e21b6212a65df2252f94a56bdd110ea387fbd34c"}}