Customized views?

Big Brother tells me that James Leone wrote:
> >
> Right, as I said, I am not saying what you are doing is invalid, but I 
> do think that it requires additional journal entries. Now that's worth 
> it for a government, because they don't want to know what their profit 
> is, they just want to know whats left to spend. If that's your main 
> focus than this method works best, but if your main focus is to generate 
> reports, and to be able to vouch for the accuracy of balance sheet items 
> in the trial balance easily, without having to filter out encumbrances, 
> then you should not use that method.

    I cannot compare my/the GASB's method with yours, because I do not
know how to use yours.  Could you please explain how to do it?  I could
not understand it from your short summary of it.
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