Not-for-profits account for investments at fair market value rather than cost like businesses. Not-for-profits also account for business-type activities like dining halls and gift shops as enterprise funds similar to governments, showing revenue and expenses separately rather than rolled into overall program spending like other not-for-profit functions.

1. 5.
In what significant way do not-for-profits account for
investments differently from businesses?
8.
How do not-for-profits differ from governments in the way they
account for business-type activities, such as dining halls, gift
shops and admission fees?