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Explanation: ]Operating Reserve Policy - AICPA https://www.aicpa.org/InterestAreas/.../not-for-profit-opera...
The operating reserve serves a dynamic role and will be reviewed and adjusted ... The Operating Reserve Fund will be recorded in the accounting system ... Examples may include one-time gifts or bequests, special grants, or special appeals.
Note, the "operating reserve" serves a "dynamic role"
Michael Powers (PhD) United States Local time: 16:39 Specializes in field Native speaker of: English PRO pts in category: 773
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