Temporarily Restricted Net Assets

This worksheet may be used to track compliance with donor restrictions on contributions and the corresponding balance of temporarily restricted net assets. Each unique type of restriction should have a separate column on the worksheet. For example, all contributions with time restrictions for the upcoming fiscal year could be included in one column on the worksheet, and contributions with different purpose  restrictions could be included in additional columns. The first year the worksheet is prepared, enter the beginning balance of temporarily restricted net assets in the appropriate column. In subsequent years, the Rollforward to Next Year button will fill these amounts.  See the section “General Workpaper Functionality and Tips for Entering Data” for further information concerning the effects of rollforward functionality.