Above is simple balance sheet of this organisation in which it shows its total assets and liabilities . But some items are very interesting to know .
( A ) Contribution Receivable
As per per the balance sheet of this NPO , major part of total assets is current assets . One of its current asset is contribution receivable . In 2009 , there were 1.3 M $ as contribution receivables and now are 0.5 M $. Actually , some of Wikipedia ' s contributors are its huge fan and send some money gift for its promotion . Because they are providing these gifts from many years . So , Wikipedia ' s accountants know from whom we got gift and from whom we did not get gift at the end of year . Now , that contribution which is receivable is outstanding income of Wikipedia and Wikipedia has shown it as current asset . If we study its statement of activity deeply , we found that same contribution receivables are included in its contribution .
By what it has decreased from 2009 . Answer is simple , some contributors have paid their contribution dues to Wikipedia . Now , how is Wikimedia calculating two years ago pending contribution . Answer is its Wikipedia is the sea of knowledge and every second something is updating whose knowledge is to its management . Wikimedia is adopting present value rule for showing this current asset . As per the US Treasury rate , fair value of contribution of receivable has been calculated .
( B ) Account Receivables
This NPO has also shown account receivables $ 0.35 M on June 2010 . It means Wikimedia has some of advance users who have power to get live feed of its websites . Just like , you can see my website ' s live feed right side for RSS icon . But Wikimedia gets fees for this . Some of users , organisation has to get fees , so , this is the asset of this organisation . But due to organisation is NOP , so it can not charge interest on it otherwise , due amount and interest will both be the asset of any company .
( C ) Deferred Revenue
Deferred revenue are $ 0.13 M . These are the advance fees which Wikimedia corporation got from users for showing live feed for its websites . Because it does not provide services and got money , so it has been shown in liability side .