Reserves
Concepts
Concept
What Is Reserve Expense → Component Reconciliation?
When you spend reserve money, which component did it fund? If your software can't answer this instantly, your reserve tracking is theater.
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Why Reserve Drift Happens
Your reserve study said you'd have $500,000 by now. You have $380,000. What went wrong? Understanding reserve drift is the first step to preventing it.
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What Does "Percent Funded" Actually Mean?
Your reserve study says you're "65% funded." But funded for what? When? This metric is more nuanced than most board members realize.
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What Is Fund Accounting (Really)?
Fund accounting isn't just "tracking money in buckets." It's a legal and fiduciary framework that most HOA software gets fundamentally wrong.