For nongovernmental NFP, are gifts in kind always reported as unrestricted support that increases unrestricted net assets?

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For nongovernmental NFP, are gifts in kind always reported as unrestricted support that increases unrestricted net assets?
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Advanced Accounting

ISBN: 978-0133451863

12th edition

Authors: Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus, Kenneth Smith

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