Donated services are recognized as increases in net assets without donor

restrictions by a private, not for profit entity if which of the following criteria are

satisfied?

The services received create or enhance non$-$financial assets.

The services require specialized skills, are provided by individuals possessing

those skills, and would typically need to be purchased if not provided by

donations.

The services will be performed within the current fiscal year.

$1,2,3$

$1$ or $3$

$1$ or $2$

$2$ or $3$