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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made.
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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections.
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