Welcome to The Silver Guide to Non-Monetary Transactions, a resource created to assist administrators of small not-for-profit organizations in managing donations and exchanges of goods and services. The guide’s design is based on a decision-making diagram that can be found in the toolkit where you can see, at a glance, the steps required to account for these transactions in your financial statements. Prompted by the questions below, you can navigate the workflow using the numbered steps in the left margin. We encourage you to read the “about” page that provides a conceptual framework for the guide along with a few points to consider before you get started. We sincerely hope this guide and resources enable you to better account for the full value of your activities.