Unrestricted Net Assets

Feels like something a fisherman should have, right?

When people give money to charity, they can designate specific uses. You donate $10 million to a hospital. However, you stipulate that they can only use the money to build a clinic dedicated to helping people grow longer, fuller ear hair. Those funds are called "permanently restricted" net assets. For the rest of time, they can only be used for your ear hair clinic.

On the other end of the spectrum is unrestricted net assets. These donations can be used however the non-profit deems fit.

A rival rich person donates money to the hospital. They want to show you up, so they give $11 million and say the hospital can use the money any way they want. The assets' use is unrestricted.