Net assets released from restrictions — AccountingTools (2024)

What are Net Assets Released from Restrictions?

Net assets released from restrictions refers to those restricted assets that have been re-classified as unrestricted net assets. This transfer occurs because the original donor-imposed restrictions associated with certain assets have been satisfied. The outcome is greater availability of funding for the alternative activities of a nonprofit entity.

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Net assets released from restrictions —  AccountingTools (2024)
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