In 2009 our Florida HOA obtained a court ordered judgement again a homeowner. The original judgement was $35,000 if the interest was collected its value today would be $95,000. The HOA showed it on the balance sheet ever since as a positive asset and backed it out as liability (entered in part as a reminder to be listed in the estoppel when the home was sold). That is until this Feb. when the new board removed it from the balance sheet. Can they just do that? Shouldn’t be shown? Board never notified in writing or at the Feb meeting that this change was made. Don’t know who (attorney/account/treasure/etc.) made this decision.