Account (Revenue)

A revenue account code should be used. Enter the account code that would have been used to recognize the revenue from these services or items without the exchange agreement. For example, if the system provided advertising, account code 307910 should be used. See the Account Code Search application for further details.

Estimated fair market value of goods and/or services received by the system

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)

An expense account code should be used. Enter the account code that would have been used to purchase the item or service without the exchange agreement. For example, if the system received advertising services, account code 141400 should be used. See the Account Code Search application for further details.