[Andrew808]

If the principal is donated and not to be spent, but the interest is used to finance the ongoing PROGRAM Services, as stipulated by the donor, are the proceeds used towards the Program expenses classified as Unrestricted? And if the proceeds had been stipulated to be used for Support Services, is that classified as Temporarily Restricted?

Assume here that the Program and Support Services expense is paid in year 2, while the interest revenue is received in Year 1.