We have several non-financial accounts, and we use Sage 100 Premium.  Our auditor was looking at our NF account (apparently for his own enjoyment) and questioned how our non-financial accounts can be off balance, but our trial balance is still in balance.    Is it correct to assume that the NF accounts are not included in the trial balance totals?   Is there an explanation on the NF entry type somewhere that I could print and show him?

Thanks.