Thanks for your response.

The balance sheet DOES have the option for classes, it just doesn't report it correctly.

What I need to be able to report to my board is how much of our cash or other assets is restricted to a specific use, and how much is available for general use.  The only thing that comes close is using classes, as far as I can tell, but I'd certainly be open to any other suggestions?

If Quickbooks doesn't offer classes on the balance sheet, how can I track and report restricted balances?

Thanks.