This is test project post related to the value that such text of the project brings to the site quality. Unconditional promises to give expected to be collected in future years are initially recorded at fair value
using present value techniques incorporating risk-adjusted discount rates designed to reflect the assumptions
market participants would use in pricing the asset. In subsequent years, amortization of the discounts is included
in contribution revenue in the statement of activities. Allowance for uncollectable promises to give is
determined based on historical experience, an assessment of economic conditions, and a review of subsequent
collections. Promises to give are written off when deemed uncollectable.