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Offside Hospital received donations of an item of medical equipment having a fair market value of $100,000 and $100,000 cash restricted by the donor to

Offside Hospital received donations of an item of medical equipment having a fair market value of $100,000 and $100,000 cash restricted by the donor to the purchase of medical equipment. How should each of these donations be accounted for when received? Explain why the treatment differs.

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