16.10 Accounting Entries for Reserved and Non-reserved Loans
The following entry is posted when a manual contra increase is performed for an Non-reserved Loan
Table 16-97 CICR: Contra Increase
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| CUSTOMER | INTEREST | Dr |
| CONTRA | INTEREST | Cr |
Table 16-98 CICR: Contra Increase
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| CUSTOMER | INTEREST | Dr |
| CONTRA | INTEREST | Cr |
Table 16-99 FRSV: FAS114 Reserve Decrease
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| FAS114 FUNDED RESERVE | Least of (Reserve Decrease Amt, Existing FAS 114 Reserve) | Dr |
| FAS114 FUNDED RELEASE | Least of (Reserve Decrease Amt, Existing FAS 114 Reserve) | Cr |
Table 16-100 RESR: Reserve Decrease
| Account | Amount | Dr/Cr Indicator |
|---|---|---|
| RESERVE | Least of (Residual of Reserve Decrease Amt after FRSV, Existing Reserve) | Dr |
| RECOVERY | Least of (Residual of Reserve Decrease Amt after FRSV, Existing Reserve) | Cr |
Parent topic: Appendix B - Accounting Entries, Advices and Error Codes