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 - Expense

Table 7-3 Accounting Heads - Expense

Accounting Head	Head Description
EXP	Expense - Expense Incurred
PAY	Payable - Expense Payable
PIA	Expense - Paid in Advance

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