An endowment was awaiting the sale of real property to fund scholarships. Rather than wait for the sale to be final, it was decided to allow the first $5,000 scholarship to be awarded. This resulted in a -$5,000 balance in the scholarship account, which was then covered by the KEMID. This left the KEMID with a -$5,000 cash balance. Rather than allow the KEMID to show a negative cash balance, a Liability Increase transaction was initiated. The transaction had a Type value of ‘Cash’ and the transaction line indicated 5,000 units and a transaction amount of $5,000. After this transaction was routed, approved, and posted in KEM, the result was an increase in cash of $5,000 and an increase of 5,000 units held of 99LIAB123. The total KEMID balance remained unchanged, but rather than showing negative cash, the KEMID owned 5,000 units of a security representing a liability.