Restricted net assets (FASB institutions only)

What is Restricted net assets (FASB institutions only) ?

Restricted net assets (FASB institutions only) meaning Assets held by the institution upon which restrictions have been placed by donors. These restrictions may be temporary or permanent. They restrict the institution in its use of the assets and/or the period of time for which the restriction applies.

 

reference: IPEDS Data Collectrion System – Glossary

Tags: