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Page 5a: Balance Sheet — Fields Guide

April 29, 2026

Net Assets

	Temporarily Restricted Net Assets Representing Gifts Restricted For Plant Additions
Description	Plant is viewed as a sunk cost and not available to support future operations.
Required	✓
Example	`$300,000`
Typical Source	Balance Sheet

	Net Assets, Prior Fiscal Year
Description	Net assets from the prior fiscal year end
Required	✓
Example	`$1,200,000`
Typical Source	Balance Sheet

	Net Assets, Current Fiscal Year
Description	Net assets from current fiscal year end
Required	✓
Example	`$1,300,000`
Typical Source	Balance Sheet

	Unrestricted Net Assets
Description	Total unrestricted net assets from the balance sheet - these are the total net assets available.
Required	✓
Example	`$1,000,000`
Typical Source	Balance Sheet

	Temporarily Restricted Net Assets
Description	Total temporarily restricted net assets from the balance sheet.
Required	✓
Example	`$500,000`
Typical Source	Balance Sheet

Plant and Equipment

	Long Term Debt
Description	Debt (such as bonds payable, notes payable, revenue bonds, mortgage notes payable, etc) that is payable in more than one year.
Required	✓
Example	`$1,500,000`
Typical Source	Balance Sheet

	Net Investment In Plant
Description	Property, plant & equipment less any related debt. Plant is viewed as a sunk cost and not available to support future operations.
Required	✓
Example	`$20,000,000`
Typical Source	Balance Sheet

	Accumulated Depreciation
Description	Accumulated depreciation is often listed in the notes section.
Required	✓
Example	`$500,000`
Typical Source	Balance Sheet Notes

	Capital Expenditures
Description	Investment in or acquisition of plant, property, or equipment.
Required	✓
Example	`$800,000`
Typical Source	Financial Records

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