SFFAS No. 7, Accounting for Revenue and Other Financing Sources, paragraphs 48-69.4, <a href="http://fasab.gov/pdffiles/sffas-7.pdf">http://fasab.gov/pdffiles/sffas-7.pdf</a> define nonexchange revenue; provide the general standard, taxes and duties standards, fines and penalties standards, donations standards, other nonexchange revenue; and disclosures, supplementary information, and other accompanying information.