why we increase the capital fund when building fund is reduced

Dear student
Your question seems to be incomplete or unclear. As there is not capital fund in the partnership concept. Kindly check your question.
I am assuming that you are asking the question realted to NPO(non profit organization), As it's a expenditure of capital nature, it leads to increase the asset, therefore same amount is shown in the asset side of the balance sheet and added to capital fund also.
Note: if this is not your question, so be more specific about your query and post the thread again, so that our expert can help you in an appropriate manner.Looking forward to hear from you again!
Regards

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