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A is corrent. Net assets which are either temporarily or permanently restricted can be expended or invested only according to the wishes of the external donors or grantors who contributed the assets.
B is incorrect because asset control by the governing board is reported as unrestricted.
C is incorrect because net assets which are either temporarily or permanently restricted can be expended or invested only according to the wishes of the external donors or grantors who contributed the assets. 
D is incorrect because net assets which are either temporarily or permanently restricted can be expended or invested only according to the wishes of the external donors or grantors who contributed the assets.