What are Fiduciary Funds' revenues referred to as?

Fiduciary funds are used by state and local governments to account for assets held in a trust or for the benefit of parties outside the government itself, such as pension funds or other trust funds. The term "Additions" is utilized to describe the revenues in fiduciary funds because it reflects the increase in net position held in these funds.

Using "Additions" rather than other terms is particularly relevant as fiduciary funds do not generate revenues in the traditional sense, such as through taxes or service charges. Instead, their "revenues" are typically the resources that increase the fund's assets, which could include contributions from various sources or investment income. The term effectively encapsulates the notion of increasing assets held in trust, which is of primary importance in fiduciary accounting.

While other terms like "Revenue Increases" or "Contributions" might denote the enhancement of funds, they do not accurately capture the specific nature and intent of the flow of resources in the context of fiduciary funds. "Gains" is also misleading, as it generally relates to investment gains rather than the inflow of funds, which is specifically what "Additions" articulates in fiduciary reporting. Thus, the appropriate choice that aligns with the specialized terminology used within