Money
Safe to draw
Business cash that is genuinely yours to move to personal, after tax owed and known commitments.
A business balance is not a spendable balance. Some of it belongs to a tax bill that has not been billed and some is already claimed by charges that have not landed.
The calculation is subtraction rather than a rule: cash, less the gap between what you owe so far and what the reserve holds, less the recurring charges the ledger knows are coming.
This is the number most personal finance apps overstate for anyone whose income is not fully withheld, by exactly the tax that has not been paid yet.