Earlier this year in our report Federal Funding Freezes: Implications to NFPs and Other Entities, we detailed potential financial reporting implications for not-for-profit entities (NFPs) related to various federal actions that impact revenue sources. In this report, we provide an update on grant revenue adjustments and the applications of conditional contribution accounting. Typically, federal government grants reimburse for overhead type costs such as facilities and administrative costs, via an indirect cost reimbursement rate. This rate is applied as a percentage
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NFP Grant Revenue Adjustments: Conditional Contribution Accounting
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