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Temporarilyrestrictednetassetsaresimilartopermanentlyrestrictednetassets,
exceptthedonorimposedstipulationseitherexpirebypassageoftimeorcan
befulfilledandremovedbyactionsoftheorganization.
a. Temporarilyrestrictednotequaltodeficit;
b. Anyexcessexpenditureoftemporarilyrestrictednetassetsshouldbe
classifiedasareductionofunrestrictednetassets.