8.2.42.3 Data Verification Requirements and Suggested Default

• For deferred income, (fees, discount), DEFERRED_CUR_BAL < 0.
• For deferred expense, (costs, premium), DEFERRED_CUR_BAL > 0.
• For accounts with deferred balances, the following equation must hold:

  CUR_BOOK_BAL = CUR_PAR_BAL + DEFERRED_CUR_BAL

• For accounts with no deferred balances, DEFERRED_CUR_BAL = 0