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Contributed Services
SFAS 116.9 (1993) Contributions of services shall be recognized if the services received (a) create or enhance
nonfinancial assets or (b) require specialized skills, are provided by individuals possessing those skills, and
would typically need to be purchased if not provided by donation. Services requiring specialized skills are
provided by accountants, architects, carpenters, doctors, electricians, lawyers, nurses, plumbers, teachers,
and other professionals and craftsmen. Contributed services and promises to give services that do not meet the
above criteria shall not be reco...
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Contributed Services SFAS 116.9 (1993) Contributions of services shall be recognized if the services received (a) create or enhance nonfinancial assets or (b) require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. Services requiring specialized skills are provided by accountants, architects, carpenters, doctors, electricians, lawyers, nurses, plumbers, teachers, and other professionals and craftsmen. Contributed services and promises to give services that do not meet the above criteria shall not be recognized.

從事義賣場清潔活動不是專業技能，故不能認列勞務捐贈。