Forbes contributors publish independent expert analyses and insights. Bruce makes the law and tax code understandable to everyone. Grants of restricted stock or restricted stock units (RSUs) have ...

All resources (revenues) of an institution are initially classified as either unrestricted or restricted. This concept is applied to all of the fund groups, though particularly the current funds. From ...

A restricted fund is a reserve account, often seen in nonprofit organizations and endowments, designated for specific purposes that ensures that donor contributions are used according to their wishes.

Restricted cash is earmarked for specific uses, impacting a company's liquidity and financial health. It's crucial to consider restricted cash separately in financial analyses to understand a firm's ...

Mark Cussen, CMFC, has 13+ years of experience as a writer and provides financial education to military service members and the public. Mark is an expert in investing, economics, and market news. Lea ...