Accounting for restricted funds

In retirement, I do a lot of pro bono consulting for nonprofits on accounting, accounting systems, and finance questions. When I help an NP implement an accounting package, I track restricted and unrestricted income using classes (In Quickbooks). I am working with an NP that is tracking their restricted income and the income released from restrictions only using GL Accounts. It looks like they are moving the funds from current revenue to other revenue until the restrictions have been satisfied and then moving it back. Does anyone have a write up on this method of accounting for restricted income?

submitted by /u/JanFromEarth
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