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## 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