Which resource code range represents restricted resources?

• A. Debt Funds
• B. Restricted Resources
• C. Unrestricted Resources
• D. Operating Funds

Answer: (B)

Resource codes categorize funds by how they can be used. Restricted resources are funds that come with constraints on their use—these constraints come from donor terms, grant agreements, or legal requirements. Because of these limits, they’re tracked in a separate code range so reports clearly show amounts that must be used for specific purposes and cannot be diverted to other needs. This separation helps ensure compliance and accurate financial reporting.

That’s why the resource code range labeled for restricted resources is the best fit: it identifies funds with usage limitations, unlike debt funds, unrestricted resources, or operating funds, which either relate to different fund types or do not carry the same externally imposed restrictions.