13.8 Accounting Entries for Adhoc Expense Fee

• Events for which adhoc expense fee is collected is FELR for a fee component liquidation and FACR for fee component accrual.
• For a borrower product, no accounting entries are expected as these expenses are not collected from borrowers.
• For a participant product, the following accounting entries are added to the events associated with fees.

FELR

Table 13-111 FELR

Accounting Role	Amount Tag	Dr/Cr
Customer	FeeComponent_LIQD	Dr
FeeComponent_PAY	FeeComponent_LIQD	Cr

For an OL Product mapped to LB product, the following accounting entries are expected to be added to the events associated with the fee components.

FELR: With Amortization/Accrual

Table 13-112 FELR

Accounting Role	Amount Tag	Dr/Cr
FeeComponent_PGL	FeeComponent_LIQD	Dr
Customer	FeeComponent_LIQD	Cr

FACR

Table 13-113 FELR

Accounting Role	Amount Tag	Dr/Cr
FeeComponent_EXP	FeeComponent_ACCR	Dr
FeeComponent_PGL	FeeComponent_ACCR	Cr

FELR: Without Amortization/Accrual

Table 13-114 FELR

Accounting Role	Amount Tag	Dr/Cr
FeeComponent_EXP	FeeComponent_LIQD	Dr
Customer	FeeComponent_LIQD	Cr