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Public colleges are required to report residual equity in the following categories: Multiple Choice Unrestricted net position, Restricted net position, and Net Investment in Capital

Public colleges are required to report residual equity in the following categories: Multiple Choice Unrestricted net position, Restricted net position, and Net Investment in Capital Assets. Unrestricted, Temporarily Restricted, and board designated Net Assets with Donor Restrictions and Net Assets without Donor Restrictions. Restricted and Unrestricted

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