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Jones, M. Paul; Swieringa, Robert J. – Business Officer, 1996
Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…
Descriptors: Classification, College Administration, Endowment Funds, Higher Education
