You divide this total by the amount of cash expenses to find your net asset reserves.

It takes total cash expenses and divides that total by the average adult attendees or giving units.

This allows your church to see if your cash expenses are high or low compared to your peers.

Cash expenses are total expenses less (minus) depreciation, the most significant noncash expense recorded.

The fund was used to pay for luxury holidays, apartments, cash expenses and other perks.