Membership expenses and donations

会費・寄付金

Association and other membership fee

協会費諸会費

Proceeds from sales of membership

会員権の売却による収入

Loss (gain) on sales of membership

会員権売却損益（△は益）

Provision of allowance for doubtful accounts of golf club membership

ゴルフ会員権貸倒引当金繰入額

Loss on valuation of golf club membership

ゴルフ会員権評価損

Loss on valuation of membership

会員権評価損

Loss on sales of membership

会員権売却損

Membership fee

諸会費

Facility membership

施設利用会員権