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363 ACCOUNTING PRINCIPLES
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(f) DEFINITION OF PUBLIC COMPANY IN THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS BOARD STANDARDS, HEALTH CARE ORGANIZATIONS, AND AUDITS OF NOT-FOR-PROFIT ORGANIZATIONS Several recent FASB standards have differentiated between public and nonpublic entities in the application of the standards Careful consideration should be given to such standards in determining whether an entity whose debt securities trade in a public market (including limited markets) should be considered a public entity for purposes of a particular statement
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363 ACCOUNTING PRINCIPLES
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(a) CLASSIFICATION AND REPORTING OF NET ASSETS Not-for-pro t and governmental hospitals traditionally have used fund accounting for record-keeping and nancial reporting purposes This accounting technique helps those providers to carry out their duciary responsibilities in ensuring that donor-restricted resources are used only for the purposes speci ed by the donor or grantor For purposes of external nancial reporting, all funds of not-for-pro t HCOs must be classi ed into one or more of three broad classes of net assets: unrestricted, temporarily restricted, or permanently restricted For governmental providers, the classes are unrestricted, restricted (expendable or nonexpendable), or invested in capital assets, net of related debt (i) Unrestricted Net Assets For both not-for-pro t and governmental providers, unrestricted net assets is the residual component of net assets For not-for-pro t providers, assets and liabilities that are free of any donor-imposed restrictions are included in this classi cation The unrestricted components generally include the provider s working capital, long-term debt, and investment in property plant and equipment It also includes assets whose use is limited to a particular purpose [see Subsection 363(b)] For governmental providers, unrestricted net assets are net assets that do not meet the de nition of restricted or invested in capital assets, net of related debt They are the part of net assets that can be used to nance day-to-day operations without constraints established by debt covenants, donor restrictions, irrevocable trusts, and the like (ii) Restricted Net Assets Not-for-pro t and governmental providers have different de nitions of restricted For not-for-pro t providers, assets that are speci cally restricted to use for a particular purpose by an external donor or grantor, along with any related obligations, are included in this component Although donor-imposed restrictions may require individual gifts or grants to be kept separate for record-keeping purposes, as a general rule they may be grouped for nancial reporting purposes Groupings are determined based on whether the restrictions are temporary or permanent, and on the uses for which the resources are intended The nature of restrictions on donor-restricted resources, if such amounts are material, should be disclosed in the nancial statements The de nition of restricted for governmental providers is broader than the not-for-pro t de nition of restricted, and it applies to both assets and net assets Assets are reported as restricted when restrictions on their use change the nature or normal understanding of the availability of the asset For example, cash and investments held in a separate account that can be used only for speci c purposes established by a party external to the organization and that cannot be used to satisfy the organization s general liabilities should be reported as restricted assets4 In addition to resources restricted for identi ed purposes by donors and grants, assets considered to be restricted include unexpended debt proceeds held by trustees, bond sinking and debt service reserve funds, and assets set aside to meet statutory reserve requirements Self-insurance assets held in irrevocable trusts
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The word restricted is not required to be used in labeling the assets themselves; however, the descriptions used on the face of the balance sheet should make it clear that such assets cannot be used to satisfy liabilities other than those that are speci cally intended to be satis ed with the restricted assets
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