surrounding governmental/nonprofit entities versus commercial entities do vary. Both have revenue recognition rules tied to GASB or FASB pronouncements that depend on the type of entity but, both also may have even further specialized reporting rules subject to industry and regulatory principles. To clarify a little further what I referred to above entities may record revenues when received for operating purposes and when expended for donations restricted for capital purposes. Additionally, rules can vary from state to state and entity to entity so it is important to understand what the numbers reported represent. One final note, schools with separate booster organizations may recognize inflows at different times. Contributions may remain with the booster organization until actually passed to the school so two schools that report an equivalent donation revenue number may have very different cash flow positions if the booster organization is sitting on cash reserves or monies were received for capital projects and not yet expended. In those situations, the nature of the amounts can be quite different and the 990s of the booster organizations as well as capital project reserves of the school will tell a far different story.