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.