write 100 words for an answer.

What is meant by the reference in Table 5.3-1 to an FAS 116 adjustment?

Table 5.3-1: Financial Comparisons of the Not-for-Profit Entities

Fiscal Year Ended 1999	St. Jude Childrens Research Hospital Form 990*	American Lebanese Syrian Associated Charities, Inc. (ALSAC) Form 990*
Contributions, gifts, grants and similar amounts received: Direct public support	$91,978,426	$231,793,748
Indirect public support		2,906,934
Government contributions (grants)	31,469,447
Program service revenue, including government fees and contracts (i.e., health insurance revenue)	46,034,710
Accounts receivable	24,217,029	4,230,764
Pledges receivable		23,604,748
Allowance for doubtful accounts	9,363,328
Program service expenses		99,282,906
Program service expenses: Research	87,225,830
Program service expenses: Education and training	5,471,186
Program service expenses: Medical Services	93,735,602
Reconciliation of revenue, gains, and other support to audited numbers: net unrealized gains on investments	4,023,815	65,891,269
Deferred grant revenue	1,857,628 (Statement 5)
Support from American Lebanese Syrian Associated Charities, Inc.	91,978,426 (Statement 7)	91,978,426 (paid per Statements 4, 6)
Excluded contributions		2,746,295 (Statement 1)
Excess or (deficit) for the year	10,933,191	120,521,982
Net assets or fund balances at end of year	199,707,440	994,501,910
Temporarily restricted		15,715,890
Permanently restricted	14,000,000	247,147,826
Total liabilities	21,956,792	7,017,192
Schedule of deferred debits & credits by contract (FAS 116 adjustment noted to result in this deferred revenue)	157,628