Help and advice provided on a specialized subject matter.

The amount owed to others for services or merchandise received by the organization.

The portion of an organization's assets which is not invested in fixed assets or obligated to pay current liabilities, but is available to fund day to day working needs.

The increase or decrease in value of an investment asset held by an organization but which has not been received through the sale of the asset.

Contributions given without the donor placing any restrictions or limitations as to their use.

A loan made without collateral.

Contributions given by the donor or granting organization for a specific use or for use during a specific period of time. The limitation is satisfied at a defined time or when certain activities have been performed and the funds are released from restriction. 

Income from voluntary contributions and grants (as distinct from revenue, or earned income).

Income in excess of expenses; an operating profit or positive change in net assets.

One of the primary financial reports for an organization, reporting the assets, liabilities, and net assets as of a specific date. See balance sheet.