There are TWO Statement of Changes in Net Assets format options when using the 2-year with % Statement Format:

 

Format A - Current and prior year

Format B - 3 Funds Max

 

You are able to use the 9-column statement format to present the Not for Profit statements using the Deferral method, for example where you are looking to show the budget column on the Statement of Revenues and Expenditures and (or) show more than 3 funds on the Statement of Net Assets.

 

There are THREE Statement of Changes in Net Assets format options when using the 9-column Statement Format:

 

Format A - Current and prior year

Format B - Funds in Columns

Format C - 3 Funds Max