time restriction definition
A donor-imposed restriction on net assets that requires using the assets within a specified passage of time.
A donor-imposed restriction on net assets that requires using the assets within a specified passage of time.
Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. He is the sole author of all the materials on AccountingCoach.com. Read more about the author.