3. Oliver Hardwick, a roofing contractor, repaired the roof on the Mosely Clinic, a nongovernmental health care entity, at no charge to the clinic. The estimate for the job was $3,000.

a The donated services meet the criteria in FASB ASC and should be reported in the statement of operations as unrestricted support–donated services.

b The donated services should be described in notes to the financial statements, but not included in the statement of operations.

c Only donated services that directly provide health care to patients can be recognized in the financial statements.

d The donated services are a direct addition to the current fund.