Revenues and gains in the statement of activities

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Which of the following items would not be reported in the section on revenues and gains in the statement of activities of a private college or university?

A. Student tuition and fees.

B. Gifts and donations.

C. Net assets released from restriction.

D. None of the above; that is, all are reported as a revenue, support, or gain.

Reference no: EM13132426

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