Tracking Reserves Bookkeeping

[Kenzie Moore]

Hi. Maybe I am over thinking this, but I am stuck. I have a set percentage I am taking our of rent for reserves: CAPX, Maintenance, Vacancy; etc.. How should I be tracking this in books? Should I be crediting or debiting the accounts? I know these are being set aside incase something comes up, so I do not see this as income, but it's not an expense I am using each month either. Please send some guidance. Thank you.