I technically have $3000 on my bank account. However, I have -$2000 in "liquid assets", as determined by my little software system which I've made.
Basically, it takes the money I have and then removes all "reserved" expenses which I have listed, for things I know that I will sooner or later need to buy to replace existing crucial appliances and whatnot. This amount adds up to $5000 currently, which means that I'm $2000 "behind". While I technically could spend that money, I can't or I'd ruin my whole system. I have to live even more cheaply now for a number of months to "get back to the surface", that is, to have $0 in "actually liquid assets" or "spendable money".
What is this situation or sum of money called? It's kind of a "debt to myself" in a way, in that nobody else cares or is affected by this but me.
(I really wish that I had started doing this many years ago. I used to look at the amount on my bank account as "the money I can spend right now". I get angry at myself when I think back at all the stupid waste... but at least I'm finally organized now.)