This is for St. Jude Childrens Research Hospital (Not-for-profit). Compare the organization's reporting of pledges and contributions to its reporting of exchange transactions. How should they be recorded and subsequently reported in the financial statements.

https://www.stjude.org/content/dam/en_US/shared/www/about-st-jude/financial-information/fy17-combined-audited-financial-statements.pdf

https://www.stjude.org/content/dam/en_US/shared/www/about-st-jude/financial-information/alsac-stjude-annual-report-2016.pdf