/. A Not-for-Profit entity offers programs that cost more to operate than the price of registration for participants. The Not-for-Profit uses contributions without donor restrictions to make up for the cash flow shortfall. For impairment testing, should the entity consider those contributions when comparing the cash flows to the carrying value of an asset? 8. When is noncompliance with restrictions imposed by donors required to be disclosed in the financial statements of a Not-for-Profit? 9. For Non-Profits, what circumstances would cause a contribution of noncash assets to change in value after it has been recognized? 10. Explain how the presentation of the Statement of Financial Position and the Statement of Activities for Non-Profits have changed as a result of Accounting Standards Update 2016-14 (ASU 2016-14), referencing the relevant accounting code. Insert images directly from the code following your explanation that depicts the updated presentation according to the FASB Codification for both the Statement of Net Assets and the Statement of Activities