Restricted Net Position Definition | Becker
Accounting Dictionary
Restricted Net Position
For governmental organizations, the restricted component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. See also net position and unrestricted net position (governmental) and net investment in capital assets.
Related Terms:
Net Position [FARBAR]Unrestricted Net Position (governmental) [FARBAR]Net Investment in Capital Assets [FARBAR]Back to Dictionary