1. Expense of private NFPO is reported by function classification. in addition, detailed statement of nature and function is reported in the notes in the financial statements.

2. In Private NFPO, Cause of statement of activity reclassifications are four kinds : operating activities, acquisition of PPE, time restriction, and endowment.

3. Items that is included in the with donor restriction is reclassified by without donor restriction by achievement of purpose or passage of time. at this moment, the amount corresponding to changes in net asset(with) : has no effect, changes in net asset(without) : decrease.

4. Governmental statement of cash flow start calculation from operating income, and, Non-for-profit organizational statement of cash flow start calculation from changes in total net asset.

5. In non-for-profit organizational statement of cash flow, (1) without, operating, and time restriction (short-term) items are reported in CFO, (2) PPE, endowment, time restriction (long-term) items are reported in CFF.

6. An unconditional promise to give (pledge) have to be reported in with donor restriction column regardless of collection timing (ex. collection of current year vs. collection of next year). If cash is collected, journal entries are as follows : Cash Contribution receivable Contribution_with Contribution_without

7. In statement of activity of private NFPO, if with donor restriction item is reclassified into without donor restriction, corresponding disclosure to notes is required.

8. Contribution is an unconditional transfer of cash or other assets to an entity or a settlement or cancellation of its liabilities in a voluntary non-reciprocal transfer by another entity acting other than as an owner.

9. In non-governmental not-for-profit organization, If expense occurred as follow : Education, Fundraising, Management and general and Research, Education is reported in Program category. The others are supporting activity.

10. In NFP Organization, Reporting format of expense of the financial statements is only functional classification. In addition, natural classification is reported in the notes to the financial statements.