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@ -11,7 +11,6 @@ accountants as "temporarily restricted assets", and spending of the assets
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are governed by a fiscal sponsorship agreement
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([[see examples below|FundAccounting#Other_Resources]]).
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<a id="Fund_Report"></a>
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## Fund Report
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The "fund report" is a shorthand name for a Temporarily Restricted Net Assets
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@ -19,7 +18,6 @@ Report. This report shows the temporarily restricted income, expenses and
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assets. (An example of such a report can be found on page 6 of
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[Conservancy's FY 2011 Audited Financial statement](http://sfconservancy.org/docs/conservancy_independent-audit_fy-2011.pdf).)
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<a id="Subset_of_the_Books"></a>
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## Subset of the Books
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Ultimately, any account system that truly supports fiscal sponsorship must
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