B is corrent. Reclassifications result from expirations of donor-imposed restrictions. The donor-imposed restrictions may be time, purpose, or plant related. When a donor-imposed condition is satisfied, the conditional promise to give assets becomes unconditional, and there is an increase in the appropriate classification of net assets, depending on the restrictions placed upon the assets by the donors. However, this increase is reported as either revenue or support at the time the promise becomes unconditional.
A is incorrect because an expiration of donor-imposed conditions does not result in a reporting reclassification.
C is incorrect because an expiration of donor-imposed conditions does not result in a reporting reclassification.
D is incorrect because an expiration of donor-imposed conditions does not result in a reporting reclassification.
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