services are recognized as increases in unrestricted net assets by a private, not for profit entity if which of the following criteria are satisfied?...

Contributions of services are recognized as increases in unrestricted net assets by a private, not for profit entity if which of the following criteria are satisfied?

I. The services received create or enhance nonfinancial assets.

II. The services require specialized skills, the cost is easily measure, and would otherwise need to be purchased if not provided by donations.

III. The services will be performed within the current fiscal year.