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9. The net realizable value or present value of unrestricted pledges receivable outstanding at the end of a year a. are always considered unrestricted net

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9. The net realizable value or present value of unrestricted pledges receivable outstanding at the end of a year a. are always considered unrestricted net assets. b. are always considered temporarily restricted net assets. c. are always considered permanently restricted net assets. d. are considered temporarily restricted unless the donor specified that the pledge was intended to finance current year expenses

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