G.2.5 Detailed Account Type Values

To determine whether a target output row is a Debit row or a Credit row, for every row, the allocation engine examines the Account Type associated with the row's Financial Element.

Fundamental Account Type	Detailed Account Type
Debit	Dividends Earning Assets Interest Expense Non-Interest Expense Off-Balance Sheet Payable Other Asset Statistical Taxes Equity
Credit	Interest Bearing Liabilities Interest Income Non-Interest Income Off-Balance Sheet Receivable Other Liability

In some cases, however, the Account Type associated with a row's Financial Element is ambiguous. For example, Financial Element 457 – Non-Interest Expense is a debit account type (its detailed Account Type is Non-Interest Expense). The Account Type of Financial Element 100 – Ending Balance, however, is ambiguous. An Ending Balance could be either an asset or a liability. In such cases, the Account Type associated with a Financial Element is a special value called < Use Detailed Leaves >. What this means is that the engine should fall back upon the Common COA dimension to determine a row's Account Type.