7 Accounting Heads
This topic describes the accounting heads of the business components.
Accounting Head - Principal
Table 7-1 Accounting Heads - Principal
| Accounting Head | Head Description |
|---|---|
| BORROWER | Borrower |
| PRINCIPAL_AST | Principal - Asset |
| PRINCIPAL_AST_DOUB | Principal - Asset Doubtful |
| PRINCIPAL_AST_SUBS | Principal - Asset Substandard |
| PRINCIPAL_CAST_SUBS | Principal - Contingent Asset Substandard |
| PRINCIPAL_CLBT_SUBS | Principal - Contingent Liability Substandard |
Accounting Head - Interest
Table 7-2 Accounting Heads - Interest
| Accounting Head | Head Description |
|---|---|
| INTEREST_REC | Interest Receivable |
| INTEREST_INC | Interest Income |
| INTEREST_REC_DOUB | Interest Receivable Doubtful |
| INTEREST_REC_SUBS | Interest Receivable Substandard |
| INTEREST_CAST_SUBS | Interest Receivable Contingent Asset |
| INTEREST_CLBT_SUBS | Interest Receivable Contingent Liability |
Accounting Head - Fees
Table 7-3 Accounting Heads - Fees
| Accounting Head | Head Description |
|---|---|
| FEE1_REC | Fees Receivable in normal status |
| FEE1_INC | Fees Income |
| FEE1_RIA | Fees Received in advance |
| FEE1_REC_DOUB | Fees Receivable Doubtful |
| FEE1_REC_SUBS | Fees Receivable Substandard |
| FEE1_CAST_SUBS | Fees Receivable Contingent Asset |
| FEE1_CLBT_SUBS | Fees Receivable Contingent Liability |
| FEE1_EXP | Fees Expense |
Accounting Roles and Ledgers
Table 7-4 Accounting Roles and Ledgers
| Accounting Head | Head Description |
|---|---|
| COMPONENT_AST | Asset |
| COMPONENT_RIA | Received in Advance - Asset |
| COMPONENT_REC | Receivables - Asset |
| COMPONENT_INC | Income |
| COMPONENT_EXP | Expenses - Liability |
| COMPONENT_PAY | Payables - Expenses |