Balance Definitions

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See the How to PDF document #752 for definitions of balances, accounting methods, etc.

Ledger Operating Balance: consists of the net of Equity, Income, Expense, Special Liabilities accounts. This is the balance that appears on owner statements.

Ledger Cash Balance: consists of the net of bank accounts. This is the balance that appears on a cash flow statement.

Ledger Equity Balance: consists of net of non-escrow bank accounts less any escrow deficit

Ledger Escrow Balance: net of escrow banks

Ledger Escrow Deficit: if the cash in the escrow bank accounts is less than the security deposits (escrow analysis), the deficit is the difference. Otherwise 0.

Ledger Available Balance - depends on check type:

Distribution: Equity Balance less Distribution Reserve less any set-asides (short term liabilities) (and less invoices and work order estimates dated within the next 30 days, although this can be overridden)

Set-Aside: Operating Balance less Base Reserve

Escrow Checks (Security Refund): Escrow Balance

Bills and Other Checks: Equity Balance less Base Reserve less Set-Asides (current liabilities)