Unrestricted Net Assets Overview, Classification, Fund Accounting
ContentWhat about net assets in your organization?Government-Wide Financial Statements: Statement of Net AssetsStatement of Revenues, Expenditures, and Changes in Fund BalancesWhat Are Unrestricted Net Assets on the Balance Sheet for Fund Accounting?Unobligated Capital Reserves – CAPRNet Investment in Capital Assets Component of Net Position
That means that their use is not restricted by law, shareholders […]