Non-Profit
Endowment Investment Sale (Rebalancing)
Selling a portion of the endowment portfolio to rebalance asset allocation.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Bank (Endowment) | Asset (+) | 55,000.00 | - |
| Long-Term Investments (Endowment) | Asset (-) | - | 50,000.00 |
| Realized Gain on Investments (Restricted) | Revenue (+) | - | 5,000.00 |
💡 Accountant's Note
Investment rebalancing does not change total endowment value — it exchanges one asset for another. Realized gains remain restricted within the endowment unless the board appropriates them for spending.
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