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social science subjects > health and social care > health care management > accounting and activity-based costing > fund balance
social science subjects > business and management > finance > fund balance

Preferred term

fund balance  

Definition

  • The accounting term fund balance is usually reserved for government units, including government hospitals, which are typically a proprietary fund of a government entity such as a county or city. It is similar to equity as that term is used by for-profit entities and to net assets as that term is used by not-for-profit organizations. [Source: Encyclopedia of Health Care Management; Fund Balance]

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https://concepts.sagepub.com/social-science/concept/fund_balance

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