(Matching)

Match the items on the right with those on the left by placing the letter of the best match in the space provided.

a. All income required to be paid to the donor or other designated party for a period of time

b. Resources whose use is restricted by a third-party donor or grantor

c. Requires payments of specific amounts to be made to the donor 1. General Fund 2. Restricted Funds 3. Patient service revenue 4. Statement of changes in net assets 5. Life Income Funds 6. Gains and losses

or other party for a particular period of time

d. Reported as part of the General $\qquad$ Fund $\square$
7. Assets limited as to use $\qquad$
8. Annuity Fund 9. Balance sheet 10. Statement of operations

e. Used to report contributions of endowment funds to not-for-profit hospitals

f. Result from peripheral or incidental transactions of a hospital g. Prepared for changes in unrestricted net assets of not-for-profit hospitals h. Prepared for all funds i. Main source of revenue for a hospital j. Used to account for the day-to-day operations of a hospital