one providing patient services including surgery and testing. It follows not-for-profit accounting and has unrestricted (general) and restricted fund groups. Unrestricted funds include: (1) operating funds for routine hospital activities, including plant assets and related long-term debt; and (2) board-designated funds, representing resources set aside for special users. Restricted fund types include: (1) specific-purpose, applying to expenses restricted to specific operating purposes; (2) endowment, where principal is kept intact, and earnings may or may not be available subject to donor restrictions; and (3) plant replacement and expansion, applying to resources restricted for plant and equipment acquisitions.