imilar manner allows a more direct financial comparison between organizations that own versus those that lease property.

Note H: Net Assets with Donor Restrictions

Net assets restricted to purpose or time were available for the following purposes at December $31,2024$ and $2023$:

Net assets were released from restrictions during $2024$ and $2023$ by incurring expenses satisfying restricted purposes. Net releases were as follows: he note related to restricted net assets for St$.$ Jude Children's Research Hospital & American Lebanese Syrian Associated Charities in its $2020$ annual report is shown in Box $14-11,$ altered to reflect new accounting standards.

lote I: Inventory

If the FIFO method of inventory had been used, inventories would have been $$1,000$ and $$900$ higher at December $31,2024$ and $2023,$ respectively.

his note allows a financial statement user to convert income and assets calculated on a LIFO basis to what it would have been if the organization used FIFO, thus making comparison between organizations easier. he note related to restricted net assets for St$.$ Jude Children's Research Hospital & American Lebanese Syrian Associated Charities in its $2020$ annual report is shown in Box $14-11,$ altered to reflect new accounting standards.

lote I: Inventory

If the FIFO method of inventory had been used, inventories would have been $$1,000$ and $$900$ higher at December $31,2024$ and $2023,$ respectively.

his note allows a financial statement user to convert income and assets calculated on a LIFO basis to what it would have been if the organization used FIFO, thus making comparison between organizations easier.Note G: Commitments leases are as follows:

$\backslash$table$[[$Year Ending December $31$:$,],[2025,$$$20,000],[2026,21,000],[2027,22,000],[2028,23\_,000\_],[$Total$,$$$86\_,000\_]]$

organization has a right$-$to$-$use and an offsetting liability for the present value of the payments to exercise that right$-$to$-$use. similar manner allows a more direct financial comparison between organizations that own versus those that lease property.

Note H: Net Assets with Donor Restrictions

Net assets restricted to purpose or time were available for the following purposes at December $31,2024$ and $2023$: