EI, a nongovernmental NFP with a calendar year end, had the following transactions involving contributions for Year 9: EI received cash contributions of $500,000 to be used at the board of directors' discretion. A supporter, who has made similar contributions in prior periods, promised a $500,000 contribution in Year 10. The promise is legally enforceable. Medical services with a fair value of $100,000 were donated. EI would have purchased these services. EI received $350,000 of pledges restricted for capital additions. All pledges are legally enforceable and are expected to be received in Year 10. EI's experience indicates that 10% of the pledges will be uncollectible. EI received a $700,000 donor-restricted endowment during the year from a donor who required the income and investment appreciation to be used to maintain EI's barns