Detailed Answer
(c) Re-classifications result from expiration of donor imposed
restrictions. The donor-imposed restrictions may be
either time or purpose related. When a donor-imposed condition
is satisfied, the conditional promise to give assets becomes
unconditional, and there is an increase in the appropriate classification
of net assets, depending on the restrictions placed upon
the assets by the donors. However, this increase is reported as
either revenue or support at the time the promise becomes unconditional