Non-PRO Homework / test English to Italian Other Finance (general)

A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources.

Più che altro è quel "net" che non riesco ad incastonarlo nella frase.
....perché non influiscono direttamente sulle risorse finanziarie disponibili e ....?

Grazie,
Ilaria