Detailed Answer
(d) According to the AICPA Audit and Accounting
Guide, Health Care Organizations, unrealized gains and losses
from other than trading securities, which are not restricted by
donors, are reported after the performance indicator on the
statement of operations. Therefore, the unrealized loss in item I
is reported on the statement of operations, but it is not included
in the amount reported for revenue and gains over expenses and
losses, the performance indicator. The donor contribution that
cannot be used until next year is not reported on the statement of
operations. The contribution represents an increase in temporarily
restricted net assets and is reported on the statement of
changes in net assets.