What is the reason for the apparent inconsistencies between


A not-for-profit organization receives a restricted gift. 

1. When and in which type of fund should it recognize the revenue? 
2. When and in which type of fund should it recognize the related expense? 
3. What is the reason for the apparent inconsistencies between the fund types in which the revenue and expenses are reported?      

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Accounting Basics: What is the reason for the apparent inconsistencies between
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