diff --git a/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md b/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
index 670cb82..cb84fce 100644
--- a/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
+++ b/src/TXSOS-Registered-ForProfit/TurnkeyNetworkSystemsLLC/TurnkeyNetworkSystemsLLC-OperatingAgreement.md
@@ -1344,11 +1344,28 @@ Known Element Enterprises (series) LLC and The Campus Trading Company (series) L
    g. Regularly adjust pricing to maintain cost-only status.
 
 3. **Reserve Requirements**: Cost-only series may maintain reasonable reserves only for:
+
    a. Equipment replacement and upgrades;
+   
    b. Facility maintenance and improvements;
+   
    c. Emergency funds;
+   
    d. Research and development directly related to service improvements; and
+   
    e. Training and professional development for personnel.
+   
+   All reserves shall be:
+   
+   f. Clearly documented in financial statements;
+   
+   g. Subject to annual review and approval by the Audit and Finance Committee;
+   
+   h. Limited to a maximum of 15% of annual operating expenses unless specifically approved by the Board;
+   
+   i. Maintained in segregated accounts; and
+   
+   j. Reported quarterly to all service users with explanation of purpose and utilization plans.
 
 4. **Transparency Obligations**: Cost-only series must:
    a. Provide detailed cost breakdowns to all service users;