A private not$-$for$-$profit college has both regular and term endowments. On the college's statement of financial position, how

should the net assets of each type of endowment be reported?

Term Endowments

Temporarily restricted

Permanently restricted

Net assets without donor

restriction

Net assets with donor restriction

Regular Endowments

Permanently restricted

Permanently restricted

Net assets with donor restriction

Net assets with donor restriction