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eBooks, Articles, & More

  • Article

Capital Improvements vs. Reserve Expenses

What is the difference between a Capital Improvement and a Reserve project? Or more specifically, when can a Capital Improvement be more properly considered as a Reserve expense? This question becomes important to Association-governed communities s they consider what funds can be used
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  • Article

Can An Association Move Surplus Funds to Reserves

Associations that have excess funds at the end of the year face the decision if and how those funds can be moved to Reserves, or if they must be rolled over to the Operating Fund the following year.
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  • Article

We have a Reserve Study… Now what do we do with it?

Your reserve study is fundamentally a budget/cash flow model and road map for significant future expenses. It is a planning tool.
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