15. Which of the following statements about small not-for-profit organizations (NFPOs) with respect to capital assets is true? a. They must be capitalized and amortized. b. They must be capitalized, but not amortized. c. They must be expensed. d. None of the above statements is true. 16. Endowment contributions are a separate type of a. restricted contribution. b. unrestricted contribution. c. contribution by bequest. d. contribution through a trust. 17. An NFPO has a significant influence over an investment in another NFPO. How should this investment be reported by the NFPO? a. Cost method b. Equity method c. Consolidation d. Disclosure in the notes to the financial statements only