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

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
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