er International University n hospital accounting, restricted funds are n 18 Select one ed O a. Not available unless the board of trustees removes the restrictions O b. Not available for current operating use. However, the income generated by the funds is available for current operating use O c Restricted as to use only for board designated purposes O d Restricted as to use by the donor on xt International University Under the current FASB standards for nonprofit, private hospitals, depreciation Select one: a. Must be recorded as an unrestricted expense O b. May be recorded as an unrestricted expense or a temporarily restricted expense, depending upon how the related asset is classified c. Is never recorded. 12 d. Must be recorded as a temporarily restricted expense r International University 20 of the but not for other Select one r International University 21n a St In a Statement of Cash Flows for a not for profit organization, which of the following is not true? Select one: ed e a. The same categories are used that are used by for profit organizations O b. Either the indirect or the direct method may be used c If the direct rmethod is used cash flow from operations must be reconciled with operating income in the unrestricted net asset class. O d. None of the above. All of the above statements are true on ext