Non-Profit
Capital Campaign (Building Fund)
Recording donations specifically restricted by the donor for the construction of a new facility.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash (Restricted for Capital) | Asset (+) | 100,000.00 | - |
| Contribution Revenue (With Restrictions) | Revenue (+) | - | 100,000.00 |
💡 Accountant's Note
Capital campaign funds are restricted until the building is built. Once construction costs are incurred, the net assets are 'released' to match the depreciation of the building.
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