NFP Managing Restricted Revenue across Fiscal Years

Last FY was our first in NetSuite so as we roll into our next year, I'm realizing now we aren't sure how to manage restricted funds across fiscal years.

We utilize the NFP bundle within NetSuite and record revenue "with donor restrictions" to the natural income GL account and in the period the revenue is received. Our practice all year has been to C: Income Account.with restrictions when funds are committed, then when restrictions are met, D: Income Account.with restrictions C: Income Account.without restrictions to release revenue (as indicated in the release how to).

However, now that we are in a new fiscal year, if we D: Income Account.with restrictions & C: Income Account.without, the net impact appears to be $0, assuming because revenue does not carryover from year to year and instead, rolls up to "retained earnings".