Reserve Fund Essentials (RFE) has been written to deliver a wealth of real-life practical know-how and insights. It focuses principally on the creation and maintenance of reserve plans for co-owned buildings and properties. These include condominiums and townhouses as well as developments often referred to a homeowners' associaltions, gated communities and managed properties. Membership facilites, such as golf clubs, lodge organizations and religious institutuions will also find RFE of value. RFE includes material on setting up and working with properties' operating budgets. One of the main thrusts of RFE is on the establishment of adequate balances in reserve funds and in operating budget accounts. RFE will appeal to the co-owners of units in the just-described properties. Co-owners are often quite unfamiliar with decisions that affect their funding or operating fee-contributions. Professional service providers including reserve planners, property managers, and accountants will also find the coverage in RFE useful, not only for their own edification but also to help explain these areas to their clients. RFE has been widely accepted by readers in the United Staes and in Canada as a source of solid, easy-to-understand material and useable opinions and advice.