Contributed nonfinancial assets, oh in-kind contributions. This is a new requirement to disclose the nature and extent of contributed nonfinancial assets apply regardless of whether the "in-kind contribution" has been recognized as revenue in the organization’s financial statements. Because we are now disclosing information on the contributed nonfinancial assets, the attributes of the disclosure must be documented and testable. In this podcast, we attempt to take the new disclosure requirement and make it less daunting and more understandable.