Nonprofit chart of accounts, part 2

http://blog.aicpa.org/2017/08/rethink-your-nonprofits-chart-of-accounts-part-ii.html
See earlier post from July 20 on this blog, or first part is located
http://blog.aicpa.org/2017/07/rethink-your-not-for-profits-chart-of-accounts.html#sthash.miqK3YqG.dpbs

AICPA overivew article of changes
http://www.aicpa.org/InterestAreas/NotForProfit/Resources/FinancialAccounting/Pages/new-standard-aims-to-improve-not-for-profit-financial-reporting.aspx