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Reserve Account

A savings account used to fund capital projects or other expenses that are not part of the annual operating budget.

There are numerous methods for calculating which types of expenses can be funded from the reserve account.

The amount of accrued funds in the reserve account is shown on the balance sheet.
I. Care is trying to ensure that inflows match outflows, but this requires cooperation and teamwork
Fig. I. Care is trying to ensure that inflows match outflows, but this requires agreement on long-range stewardship, cooperation and teamwork.


Is "I. Care", our cartoon character, trying to raise funding levels faster than the owners can sustain
Fig. Is "I. Care" is trying to raise funding levels, but this may be faster than the owners can sustain.

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