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E18-3 (Asset Restrictions and Designations) A government hospital has the following assets, among others: Investments of $2 million from a donation made specifically for the

E18-3 (Asset Restrictions and Designations) A government hospital has the following assets, among others: Investments of $2 million from a donation made specifically for the purpose of defraying part of the cost of enlarging the hospitals pediatric center.

Cash and investments totaling $750,000 that the hospital board has designated for use for the expansion of the pediatric center.

$1.5 million restricted by donors to be used to supplement the operating budget of the hospitals cancer treatment center.

$2 million restricted by third-party reimbursement agreements to be used to replace certain equipment.

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Show how these amounts should be reported in the hospitals Statement of Net Position.

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