Balances sheet: entries greyed out and italicized

My Foundation spreadsheet balances sheet has several entries that are formatted with grey italicized text. They (correctly) have not been updated in quite a while but they are still valid. Is this formatting explained somewhere? Can I see or set the criteria used for exceptional formatting?

There is conditional formatting that greys and italicizes accounts that seem stale. If you click on one of the cells you should be able to pull up the Conditional Formatting and review the criteria.

Thanks very much, Randy. I was unacquainted with conditional formatting in Sheets.