Which of the following is not a condition that must be met for contributed services to an NPO to be recorded as both a contribution and as an expense. The service creates or enhances nonfinancial assets, such as a carpenter renovating a OA. building. OB. The service would have to be purchased if not donated, such as a pro bono annual audit by a local audit firm. The service is provided by someone who possesses specialized skills, such as a lawyer Opreparing contracts. The service provides tangible benefit, such as serving food to clients. OD