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Account (Revenue)
Estimated fair market value of goods and/or services received by the system from the external party and associated Banner C-FOAPAL(s):
If the estimated fair market value of what the system provided cannot be determined, the NME will be valued at this amount. If the value of what was received by the system is greater than what the system provided, consider reporting the excess amount as a Gift-in-Kind through the Foundation. The value of what was received by the system should never be less than what was provided by the system.
Account (Expense)