Thanks @Rainflurry

OK, so liabilities must be legally-binding?  These are funds we have decided internally to give away as grants, but it will be 6 months until we can pay them out, so definitely not legally binding.  I just hate having them 'only in my head'. 

I think you are suggesting that I create sub-accounts in QB under my (Checking/Asset) account; that's an approach I had not considered!  Once I create the sub-account in QB, how would I 'move' the funds to the sub-account - a JE to both?