The difference between the Excess of Revenues over expenses and the increase in Unrestricted Net Assets can be best described as:

1. The excess of Expenses over Revenue focuses on leverage activities, while the increase in Unrestricted Net Assets include non- operating changes to owners equity
2. The Excess of Revenues over Expenses focuses on operating activities, while the increase in Unrestricted Net Assets includes non-operating changes to owners equity.
3. The Excess of Revenues over Expenses focuses on operating activities, while the increase in Unrestricted Net Assets includes mainly operating changes to owners equity.
4. The excess of Expenses over Revenues focuses on leverage activities, while the increase in Unrestricted Net Assets includes mainly operating changes to owners equity.
5. The excess of Revenues over Expenses focuses on operating activities, while the increase in Unrestricted Net Assets includes non-operating changes to assets.