Non-Profit
Endowment Investment Fair Value Adjustment
Adjusting the value of stocks/bonds held in an endowment fund at fiscal year-end.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Long-Term Investments | Asset (+) | 8,000.00 | - |
| Unrealized Gain on Investments (Restricted) | Revenue (+) | - | 8,000.00 |
💡 Accountant's Note
Most endowment income is restricted until 'appropriated for spend' by the Board. This entry keeps the asset balance in line with the stock market.
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