A.4.6 DIAM: Contract Inception Amortization

Table A-9 Accounting Entries

Accounting Role	Amount Tag	Dr./Cr.
INCP_EXP	INCP_EXP_AMORT	DEBIT
INCP_LOSS_DEF	INCP_EXP_AMORT	CREDIT
INCP_GAIN_DEF	INCP_INC_AMORT	DEBIT
INCP_INC_AMORT	INCP_INC_AMORT	CREDIT