Net Assets ='s Equity and Unrestricted Net Assets ='s Retained Earnings
This isn’t terminology that I would ever use in reporting for not-for-profits.
It’s noted that they are using a “Statement of Activity” report rather than an “income & Expenditure Statement” report
so the need to separate internal/external functions is reduced. However, it does seem messy accounting to be constantly transferring amounts between restricted/unrestricted classifications compared to keeping them grouped and itemised within the balance sheet structure
Contributions/donations aren’t capital - they are either revenue or funds held in trust. Tracking codes would be an alternative