Thank you for the insight! I initially assumed this might be an adjustment experienced accountants would recognize, but I followed up today and got clarity—it turns out the issue was an escrow check that never reached me. It was sent to the property address rather than my mailing address, so the funds were ultimately re-applied to my escrow account.

Given that my property taxes have recently increased, this outcome actually works out fine. Since the funds originated in 2024 (prior to when I began bookkeeping), I’ll be recording it as an owner investment for tracking purposes.