What I am basically looking for is an OTHER ASSETS option.

It is a place holder for items to be held and classified to, but that aren’t necessarily part on the overall Profit and Loss.

Mostly I need this for funds that are deposited into escrow or trust, whatever you want to call it.

These funds need to be recorded and properly tracked but they are not income right away and should not be reflected on the P&L.

I believe these are also called off balance sheet accounts.