Escrow
a payment frozen at the bank until a condition is met (the building is handed over)
In more detail
An account with two locks: the buyer's money lies frozen at the bank, the developer does not see it until the building is handed over, and the bank has no right to release it early.
It was invented after too many building sites stopped with buyers' money inside them. It separates two things that used to be mixed together: paying for an apartment and financing the construction.
Where it appears in the course
In the academy “Escrow” is not a definition but an operation: you post it yourself and watch what it does to the balance sheet.