I am struggling with how to present the budget for my nonprofit employers. With respect to releasing restricted funds that were recorded as revenue in a previous year, for a project to be done next year. We use Quickbooks and are a bit constrained on how we can present. We aren't set up for a two-column restricted/unrestricted presentation for internal reporting and budget tracking. I have to balance the goals of: (1) wanting to budget for the actual GAAP basis results we expect to show for the year (which means there will be no income for this item next year). And (2) wanting to show that this project isn't "losing money" but rather using revenue from a previous year. Basically, I either add a line to revenues for "use of restricted funds" and then we aren't GAAP basis and will show a budget variance at year-end. Or, show the use of restricted funds as a write-in below the net income in the budget. I cannot seem to find examples of how other organizations have done this. Thanks