> For the complete documentation index, see [llms.txt](https://docs.donatepr.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.donatepr.com/product/ledger/fiscal-host-ledger-perspective.md).

# Fiscal Host Ledger Perspective

A fiscal host perspective includes two sets of transactions:

1. Transactions related to the fiscal host organization account (operational funds).
2. Transactions related to the accounts of the communities hosted (past and present) by the fiscal host (managed funds).

Therefore, the fiscal host ledger includes a large and more complex set of transactions. Lets take the following example where three communities hosted by the fiscal host each receive each one contribution. This results in three groups of transactions:

<figure><img src="/files/1xIem1MnHSwCXJfNeYD2" alt=""><figcaption></figcaption></figure>

The “Operational Funds” perspective (funds that belong to the fiscal host as an organization) would show:

1. Income credited to the as a HOST FEE transaction from each of the three contributions.
2. Platform fees debited from the host to the platform (if there is a revenue share agreement with the platform) as a HOST FEE SHARE transaction.

<figure><img src="/files/eOtXPyCBYCsuVFbKfrEo" alt=""><figcaption></figcaption></figure>

The “Managed Funds” perspective (funds held by the fiscal host on behalf of communities) would show an aggregated view of all the transactions from their hosted communities. In this case it would show:

1. Income credited to each of the communities as a CONTRIBUTION transaction.
2. Fees debited from each of the communities for payment processor fees as a PAYMENT PROCESSOR FEE transaction.
3. Host fees debited from each of the communities as a HOST FEE transaction.

<figure><img src="/files/u9kVMRWcTePUlxMZDZns" alt=""><figcaption></figcaption></figure>


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