Thank you.  The problem we are having is the reserve funds, four of them, are not actually in a separate bank account.  The funds are all in the money market account savings account and we just want to transfer and show balances without actually moving the money from the savings account so that we can still balance the account correctly.  We don't physically move the money.  It is not new income.  A non operating expense.  How to categorize in chart of account and how to transfer funds without actually depleting the balance in the savings account.  Thank you very much for your help.