With regard to accounting for private, not-for-profit health care entities, do the following:

a. Outline the accounting required, under FASB guidance, for a(n):

(1) Endowment gift received in cash.

(2) Pledge received in 2011, unrestricted as to purpose but restricted for use in 2012.

(3) Pledge received in 2011, restricted as to purpose other than acquisition of fixed assets, which is fulfilled in 2012.

b. List those items required to be reported “outside” the performance indicator in the Statement of Operations.