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77. For private colleges and universities, reclassifications of temporarily restricted and unrestricted net assets could be made: A. For satisfaction of purpose restrictions. B. When

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77. For private colleges and universities, reclassifications of temporarily restricted and unrestricted net assets could be made: A. For satisfaction of purpose restrictions. B. When time restrictions expire. C. If the resources donated for fixed assets have been expended on such assets. D. All of the above

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