Not-for-profit organizations should report their commitments better because current financial reports don't show future obligations clearly. Commercial and non-commercial enterprises have different goals and ways of operating. Commercial businesses aim to make a profit for their investors by selling products or services, while not-for-profits provide goods or services without charging recipients. Not-for-profits rely on donations to keep running, unlike commercial businesses that generate profits to sustain themselves. Financial reporting for not-for-profits needs to focus more on commitments to give a clearer picture of their financial health.