A storm broke glass windows in the building of Lea Meditators,
a not-for-profit religious organization. A member of Lea’s
congregation, a professional glazier, replaced the windows at no
charge. In Lea’s statement of activities, the breakage and replacement
of the windows should

(c) Per FASB ASC 958, contributed services which
would be purchased if not donated, and which require performance
by a specialist, shall be recorded as an increase in both
expenses and contributions. In this case, the requirements of
FASB ASC 958 are met since the window needs to be replaced
and the work is performed by a professional glazier (specialist).