16.11 Accounting Entries for Cost of Credit Valuation

The following entries are posted for cost of credit valuation

The entries posted for fee liquidation are listed below.

Table 16-101 FELR: Fee Liquidation

Accounting Role	Amount Tag	Dr/Cr Indicator
COMPONENT_FIA	COMPONENT_DECR	D
MARKWOOFFSET	COMPONENT_DECR	C
CUSTOMER	COMPONENT_LIQD	D
COMPONENT_FIA	COMPONENT_LIQD	C
COMPONENT_FIA	COMPONENT_DECR	D
CUSTOMER	COMPONENT_DECR	C
COMPONENT_FIA	COMPONENT_LIQD	C
CUSTOMER	COMPONENT_LIQD	D

The entries for fee accrual are listed below.

Table 16-102 FACR: Fee Accrual

Accounting Role	Amount Tag	Dr/Cr Indicator
COMPONENT_FIN	COMPONENT_ACCR	C
COMPONENT_FIA	COMPONENT_ACCR	D

The entries for unfunded FAS114 reserve decrease are listed below.

Table 16-103 FRSV: Unfunded and Funded FAS114 Reserve Increase/ Decrease

Accounting Role	Amount Tag	Dr/Cr Indicator
FASUNFNDEDRSV	UNFUND_FASDEC	Dr
FASUNFUNDRLS	UNFUND_FASDEC	Cr

The entries for unfunded FAS114 reserve increase are listed below.

Table 16-104 Unfunded FAS114 Reserve

Accounting Role	Amount Tag	Dr/Cr Indicator
FASUNFUNDBLD	UNFUND_FASINC	Dr
FASUNFNDEDRSV	UNFUND_FASINC	Cr

The entries for funded FAS114 reserve increase are listed below:

Table 16-105 Funded FAS114 Reserve

Accounting Role	Amount Tag	Dr/Cr Indicator
FASFUNDEDBUILD	FUND_FASINC	D
FASFNDEDRSV	FUND_FASINC	C

The entries for funded FAS114 reserve decrease are listed below.

Table 16-106 Funded FAS114 Reserve

Accounting Role	Amount Tag	Dr/Cr Indicator
FASFNDEDRSV	FUND_FASDEC	D
FASFUNDEDREL	FUND_FASDEC	C

The entries posted for trade reclassification are listed below.

Table 16-107 TRCL: Trade Reclassification

Accounting Role	Amount Tag	Dr/Cr Indicator
CONASSETGL	PRINC_HFS_DECR	D
CONASSETGLHFS	PRINC_HFS_DECR	C
CONASSETGLHFS	PRINC_HFS_INCR	D
CONASSETGL	PRINC_HFS_INCR	C
ASSETGL	PRINC_HFS_DECR	D
ASSETGLHFS	PRINC_HFS_DECR	C
ASSETGLHFS	PRINC_HFS_INCR	D
ASSETGL	PRINC_HFS_INCR	C

The entries posted for contra rebalancing are listed below

Table 16-108 CREB: Contra Rebalance

Accounting Role	Amount Tag	Dr/Cr Indicator
CONTRAGL	LD-FX-INT_CDCR	D
WASHACC	LD-FX-INT_CDCR	C
WASHACC	LD-FX-INT_CICR	D
CONTRAGL	LD-FX-INT_CICR	C

The entries posted for FAS114 rebalancing are listed below.

Table 16-109 FREB: FAS114 Rebalance

Accounting Role	Amount Tag	Dr/Cr Indicator
FASFNDEDRSV	FUND_FASDEC	D
WASHACC	FUND_FASDEC	C
WASHACC	FUND_FASINC	D
FASFNDEDRSV	FUND_FASINC	C

The entries posted for write-off rebalancing are listed below.

Table 16-110 WREB: Write-off Rebalance

Accounting Role	Amount Tag	Dr/Cr Indicator
RESERVEGL	PRINCIPAL_RDEC	D
WASHACC	PRINCIPAL_RDEC	C
WASHACC	PRINCIPAL_RINC	D
RESERVEGL	PRINCIPAL_RINC	C

The entries posted for reserve decrease are listed below:

Table 16-111 RESR: Reserve Decrease

Accounting Role	Amount Tag	Dr/Cr Indicator
RESERVEGL	PRINCIPAL_RDEC	D
URECOVERY_GL	PRINCIPAL_RDEC	C
WRITEOFFEXP	PRINCIPAL_RINC	D
RESERVEGL	PRINCIPAL_RINC	C

The entries posted for contra decrease are listed below

Table 16-112 CDCR: Contra Decrease

Accounting Role	Amount Tag	Dr/Cr Indicator
CONTRAGL	COMPONENT_CDCR	D
CUSTOMER	COMPONENT _CDCR	C

The entries posted for contra increase are listed below:

Table 16-113 CICR: Contra Increase

Accounting Role	Amount Tag	Dr/Cr Indicator
COMPONENTINC	COMPONENT_CICR	D
CONTRAGL	COMPONENT_CICR	C
CUSTOMER	COMPONENT_MCICR	D
CONTRAGL	COMPONENT_MCICR	C