Hi Robert – Sorry I missed your question! I must not have checked off that little “notify me of new replies” box. You would want to book capital campaign contributions as restricted contributions, so it would fall into your Net Assets With Restrictions equity line, but they are still contributions, revenue, received within your fiscal year. Essentially, you’re crediting (increasing) your contributions revenue account, and debiting (but also increasing) your Net Assets With Restrictions equity account. How you do that may depend on what software you’re using and how you’re using it.