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conditionalandunconditional.Donatedservicesreceivedbyanotforprofitorganizationaregenerallynot
recordedbecauseofthedifficultyinplacingamonetaryvalueondonated
services.Unconditionalpledgesareassuredofcollection,andmayberecognizedaseitherrestrictedorunrestricted.
Conditionalpledgesarestillsubjecttoimportantcontingenciesandarenotrecordedasrevenue,butratherasliabilities.