The Statement of Activities report shows a complete picture of revenues and expenses, including restricted amounts, and how they affect net assets on the Statement of Financial Position.

Contributions are categorized as unrestricted, temporarily restricted, and permanently restricted, followed by the total change to net assets for the period.

You can customize the report to display in either portrait or landscape orientation, and you can select the columns that you want to display. You can include up to six columns using the portrait orientation, and you can include up to 13 columns when using the landscape orientation.

You can also set up the Net Assets Released option in the customize window to select your current process for spending restricted revenue and how it will appear in the Unrestricted category. The options available are:

Write checks directly from the Restricted account(s)

Restricted accounts are used for Contributions and Checks are written from these accounts when money is ready to be spent (released). The Unrestricted category will show all debits in the Net assets released from restriction line and is offset by a Restricted Expense line. Journal entries where money is debited from one restricted account and credited into another will show the debit as a 'release' in the Unrestricted category, and the credit is included in the Contributions total of Temporarily Restricted as required.

Journal Entry to various Revenue account(s)

Restricted accounts are used for Contributions and Revenue accounts have been setup to transfer money to when it's ready to be spent (released). In this process, the user transfers money to the comparable revenue account and checks are written using regular expense accounts to show how the money was spent. None of this activity is reported in the Net Assets released from restriction line or Restricted Expense line in the Unrestricted category as those monies are accounted for in the regular income and expense accounts once the transfer is made.

Journal Entry to a Net Assets Released account(s)

Restricted accounts are used for Contributions and a Net Assets Released revenue account has been setup to transfer money to when it's ready to be spent (released). In this process, the user transfers the money into a Net Asset Released revenue account for the total amount released (spent) for that period. Expense accounts are then used to write checks, showing how the money was spent. The Unrestricted category will show the actual total for the selected account in the Net assets released from restriction line. The Restricted Expense is not used as those monies are accounted for in the regular expense accounts when the checks are written.