NODARISHUB/hoa-condo-accounting-glossary
HOA & Condominium Association Accounting Glossary A structured reference glossary of accounting, financial-reporting and governance terminology used by homeowners' associations (HOAs), condominium associations, and cooperative associations — with a focus on Florida community-association context (Chapters 718, 719 and 720, Florida Statutes). 48 terms across 7 categories: Fund Accounting, Financial Reporting, Assessments & Collections, Reserves, Budgeting, Common Expenses, and… See the full description on the dataset page: https://huggingface.co/datasets/NODARISHUB/hoa-condo-accounting-glossary.
HOA & Condominium Association Accounting Glossary
A structured reference glossary of accounting, financial-reporting and governance terminology used by homeowners' associations (HOAs), condominium associations, and cooperative associations — with a focus on Florida community-association context (Chapters 718, 719 and 720, Florida Statutes). 48 terms across 7 categories: Fund Accounting, Financial Reporting, Assessments & Collections, Reserves, Budgeting, Common Expenses, and Governance/Compliance.
🧾 Curated and maintained by: Property Ledger Solutions — propertyledger.us, an outsourced accounting firm for property managers and community associations (HOAs, condos, co-ops) in South Florida.
Files
Columns
term— the accounting/governance term (e.g. "Reserve Fund", "Estoppel Certificate")category— one of 7 categories (Fund Accounting, Reserves, Assessments & Collections, etc.)definition— a neutral, factual definitionrelated_context— the governing statute or standard, where applicable (e.g. "Chapter 718, Florida Statutes"), or "-" if not applicable
Intended use
Reference glossary for property managers, board members, bookkeepers and accountants working with community associations; onboarding material; documentation; or as ground truth for terminology-matching/NLP tasks in the real-estate/accounting domain.
Scope and disclaimer
This is a definitional glossary, not financial, legal or tax advice. Terms are described in general, factual terms; statutory references note the governing law by name only and do not state specific thresholds, deadlines, or compliance requirements, since those details vary and change over time. Always consult a licensed CPA or attorney for guidance specific to your association.
License
Released under CC-BY-4.0. Please attribute this compilation when you reuse it.
