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AgentCombined Financial StatementsConditional ContributionConsolidationContractContributionControlDonor-Imposed ConditionDonor-Imposed RestrictionEconomic InterestFair ValueInherent ContributionKick-Out Rights (Voting Interest Entity Definition)LeaseLease Inception Lease TermLegal EntityLesseeLessorLimited PartnershipMarket ParticipantsNet Assets with Donor RestrictionsNet Assets without Donor RestrictionsNoncontrolling InterestNot-for-Profit EntityOrderly TransactionOrdinary Course of BusinessParticipating Rights (Voting Interest Entity Definition)Promise to GiveProtective Rights (Voting Interest Entity Definition)Related PartiesUnconditional Promise to GiveUnderlying AssetWith CauseWithout Cause
AgentCombined Financial StatementsConditional ContributionConsolidationContractContributionControlDonor-Imposed ConditionDonor-Imposed RestrictionEconomic InterestFair ValueInherent ContributionKick-Out Rights (Voting Interest Entity Definition)LeaseLease Inception Lease TermLegal EntityLesseeLessorLimited PartnershipMarket ParticipantsNet Assets with Donor RestrictionsNet Assets without Donor RestrictionsNoncontrolling InterestNot-for-Profit EntityOrderly TransactionOrdinary Course of BusinessParticipating Rights (Voting Interest Entity Definition)Promise to GiveProtective Rights (Voting Interest Entity Definition)Related PartiesUnconditional Promise to GiveUnderlying AssetWith CauseWithout Cause