A government hospital’s assets include the following:
a. $2,000,000 set aside by the hospital board as an endowment to support research for curing the common cold
b. $25,000,000 donated by various individuals and organizations to finance construction and equipping of a cancer treatment and research center
c. $3,500,000 from a bond issue to finance expansion of the maternity wing
d. $1,000,000 received from Blue Cross and Blue Shield (BCBS) as part of the hospital’s reimbursement for services rendered to BCBS insurees. The reimbursement agreement with BCBS requires that this portion of the reimbursement be used for plant replacement and expansion.
How should these resources be reported in the hospital’s statement of net position? How do they affect the various categories of net position?