Rosewood Cancer Hospital, a county hospital, has the following assets:
1. $4 million restricted by third-party reimbursement agreements to be used to replace radiology equipment.
2. Cashandinvestmentstotaling$925,000thatthehospital board designated for the expansion of its oncology unit.
3. $2.6 million restricted by donors to be used to supplement the operating budget of the hospital's pediatric cancer center.
4. Investments of $3.8 million from a donation made speciﬁcally for the purpose of defraying part of the cost of constructing the hospital's new wing for chemo therapy.
Indicate the category of net assets these amounts should be reported in Rosewood Cancer Hospital's Statement of Net Assets.