Identify whether the following rules apply to governmental not-for-profit organizations (Public) or nongovernmental not-for-profit organizations (Private). Infrastructure assets are not reported as a separate asset category, but are normally reported as land improvements Uncollectible accounts are reported in a contra revenue account such as Provision for Bad Debts 1. PUBLIC (Governmental) 2. PRIVATE (nongovernmental) > Contributed services are not recognized as contribution revenue the cash flow statement can be prepared using either the direct or indirect method