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## 8 Accounting Heads

This topic describes the accounting heads of the business components.

Accounting Head - Principal

Table 8-1 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 8-2 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 8-3 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 8-4 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