The general fund contracts with a construction firm to build an Afghan and Iraqi war memorial based on a design selected by The Afghan and Iraqi War Veterans Commission. The estimated cost of the project is $3.5 million. The general fund makes a $750,000 progress payment on the Afghan and Iraqi War Memorial contract.

		Stewardship asset expense increased by $750,000 at the Statement of Net Cost and also be referenced on the balance sheet without assigned dollar value
		Stewardship asset increased by $750,000 on Balance sheet
		Stewardship asset should be disclosed in notes to basic financial statements only