139.According to FASB Statement No. 116, Appendix D, how are not-for-profit organizations distinguished from a business? 140.Answer the following questions regarding financial reporting by private...

139.According to FASB Statement No. 116, Appendix D, how are not-for-profit organizations distinguished from a business?

140.Answer the following questions regarding financial reporting by private not-for-profit organizations.

141. When might it be appropriate for a not-for-profit organization to report a surplus (increase in net assets)?

142.What are the criteria established by Statement of Position 98-02 for allocation of costs that involve fund raising?