tailieunhanh - A Component Unit of the State of Montana Consolidated Statements of Net Assets_part4

Thuyết minh báo cáo tài chính hợp nhất (tiếp theo) không hoạt động thu - điều hành doanh thu không bao gồm các hoạt động có những đặc điểm của giao dịch không trao đổi, chẳng hạn như quà tặng và đóng góp, và các nguồn thu khác được xác định là nguồn thu không hoạt động bởi GASB số 9 | A-23 Notes to the Consolidated Financial Statements continued Non-operating revenues - Non-operating revenues include activities that have the characteristics of non-exchange transactions such as gifts and contributions and other revenue sources that are defined as non-operating revenues by GASB No. 9 Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting and GASB No. 34 Basic Financial Statements and Management Discussion and Analysis for State and Local Governments. Types of revenue sources that fall into this classification are state appropriations and investment income. USE OF RESTRICTED REVENUES When the University maintains both restricted and unrestricted funds for the same purpose the order of use of such funds is determined on a case-by-case basis. Restricted funds remain classified as restricted until they have been expended. SCHOLARSHIP DISCOUNTS AND ALLOWANCES Student tuition and fee revenues and certain other revenues from students are reported net of scholarship discounts and allowances in the Statements of Revenues Expenses and Changes in Net Assets. Scholarship discounts and allowances are generated by the difference between the stated charge for goods and services provided by the University and the amount that is paid by students and or third parties making payments on the students behalf. Certain governmental grants such as Pell grants and other federal state or nongovernmental programs are recorded as either operating or non-operating revenues in the University s consolidated financial statements. To the extent that revenues from such programs are used to satisfy tuition and fees and other student charges the University has recorded a scholarship discount and allowance. RECLASSIFICATION AND RESTATEMENT In order to make certain prior year amounts compare to the current year presentation on the Consolidated Statement of Net Assets 1 901 335 was reclassified from accounts and