Lenders of public funds indicate an increase in net assets, while borrowers indicate a decrease in net assets in the current period. If the Public Offering of Fund in the balance sheet is the credit number, it means the net assets at the end of this period; If it is a debit number (generally impossible), it means that the cumulative amount of expenses in the previous period is greater than the cumulative amount of income, which means that other assets are used to pay expenses, resulting in negative net assets.