2	Drawer/reserve Purchase (In) from reserve/bank
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

3	Reverse Purchase (In) from reserve/bank
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

4	Cash Drawer Sell off Funds (Out) to reserve
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

5	Reverse Sell off Funds (Out) to reserve
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

6	Cash Drawer/reserve Bank Deposit (Out)
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

7	Reverse Bank Deposit (Out)
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

8	Cash Drawer/reserve reconciling error correction
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

9	Reverse reconciling error correction
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

10	Trust Deposit
Debit	Trust - Cash Account
Credit	Trust - Undisbursed Funds
Non Accrual Debit	Trust - Cash Account
Non Accrual Credit	Trust - Undisbursed Funds
Charge-Off Debit	Trust - Cash Account
Charge-Off Credit	Trust - Undisbursed Funds
Loan Balance Affected	N/A
Loan Statistic Affected	N/A

11	Reverse Trust Deposit
Debit	Trust - Undisbursed Funds
Credit	Trust - Cash Account
Non Accrual Debit	Trust - Undisbursed Funds
Non Accrual Credit	Trust - Cash Account
Charge-Off Debit	Trust - Undisbursed Funds
Charge-Off Credit	Trust - Cash Account
Loan Balance Affected	N/A
Loan Statistic Affected	N/A

20	Trust Disbursement
Debit	Trust - Undisbursed Funds
Credit	Accounts Payable
Non Accrual Debit	Trust - Undisbursed Funds
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Trust - Undisbursed Funds
Charge-Off Credit	Accounts Payable
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Voucher Type	Lender Disbursement

21	Reverse Trust Disbursement
Debit	Accounts Payable
Credit	Trust - Undisbursed Funds
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Trust - Undisbursed Funds
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Trust - Undisbursed Funds
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Voucher Type	Lender Disbursement

22	Trust Disbursement - Servicing Fee
Debit	Accounts Receivable
Credit	Accounts Payable
Non Accrual Debit	Accounts Receivable
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Accounts Receivable
Charge-Off Credit	Accounts Payable
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Voucher Type	Servicing Fee Payment

23	Reverse Trust Disbursement - Servicing Fee
Debit	Accounts Payable
Credit	Accounts Receivable
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Accounts Receivable
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Accounts Receivable
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Voucher Type	Servicing Fee Payment

32	Trust Receivable - Servicing Fee
Debit	Accounts Payable
Credit	Accrued Fees 2
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Accrued Fees 2
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Accrued Fees 2
Loan Balance Affected	Servicing Fee (Decrease)
Loan Statistic Affected	N/A
Voucher Type	Servicing Fee Receivable

33	Reverse Trust Receivable - Servicing Fee
Debit	Accrued Fees 2
Credit	Accounts Payable
Non Accrual Debit	Accrued Fees 2
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Accrued Fees 2
Charge-Off Credit	Accounts Payable
Loan Balance Affected	Servicing Fee (Increase)
Loan Statistic Affected	N/A
Voucher Type	Servicing Fee Receivable

40	Subsidized Interest Receivable
Debit	Accounts Receivable
Credit	Accrued Interest
Non Accrual Debit	Accounts Receivable
Non Accrual Credit	Accrued Interest
Charge-Off Debit	Accounts Receivable
Charge-Off Credit	Accrued Interest
Loan Balance Affected	Interest (Increase)
Loan Statistic Affected	N/A
Voucher Type	Subsidized Interest Rec

41	Reverse Subsidized Interest Receivable
Debit	Accrued Interest
Credit	Accounts Receivable
Non Accrual Debit	Accrued Interest
Non Accrual Credit	Accounts Receivable
Charge-Off Debit	Accrued Interest
Charge-Off Credit	Accounts Receivable
Loan Balance Affected	Interest (Decrease)
Loan Statistic Affected	N/A
Voucher Type	Subsidized Interest Rec

42	Subsidized Interest Payable
Debit	Trust - Undisbursed Funds
Credit	Accounts Payable
Non Accrual Debit	Trust - Undisbursed Funds
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Trust - Undisbursed Funds
Charge-Off Credit	Accounts Payable
Loan Balance Affected	Interest (Decrease)
Loan Statistic Affected	N/A
Voucher Type	Subsidized Interest

43	Reverse Subsidized Interest Payable
Debit	Accounts Payable
Credit	Trust - Undisbursed Funds
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Trust - Undisbursed Funds
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Trust - Undisbursed Funds
Loan Balance Affected	Interest (Increase)
Loan Statistic Affected	N/A
Voucher Type	Subsidized Interest

50	Dealer Reserve Receivable
Debit	Accounts Receivable
Credit	Dealer Reserve
Non Accrual Debit	Accounts Receivable
Non Accrual Credit	Dealer Reserve
Charge-Off Debit	Accounts Receivable
Charge-Off Credit	Dealer Reserve
Loan Balance Affected	Dealer Reserve (Increase)5.35+
Loan Statistic Affected	N/A
Voucher Type	Dealer Reserve Receivable

51	Reverse Dealer Reserve Receivable
Debit	Dealer Reserve
Credit	Accounts Receivable
Non Accrual Debit	Dealer Reserve
Non Accrual Credit	Accounts Receivable
Charge-Off Debit	Dealer Reserve
Charge-Off Credit	Accounts Receivable
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Voucher Type	Dealer Reserve Receivable

100	Principal Advance
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Asset
Charge-Off Credit	Cash Account
Loan Balance Affected	Loan Amount (Increase)
Loan Statistic Affected	Principal Advanced (Increase)

101	Reverse Principal Advance
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash ACcount
Charge-Off Credit	Loan Asset
Loan Balance Affected	Loan Amount (Decrease)
Loan Statistic Affected	Principal Advanced (Decrease)

106	Credit Line Limit
Debit	None
Credit	None
Loan Balance Affected	Credit Line Limit (Increase)
Loan Statistic Affected	N/A

107	Reverse Credit Line Limit
Debit	None
Credit	None
Loan Balance Affected	Credit Line Limit (Decrease)
Loan Statistic Affected	N/A

108	Credit Draw Limit
Debit	None
Credit	None
Loan Balance Affected	Credit Draw Limit (Increase)
Loan Statistic Affected	N/A

109	Credit Draw Limit
Debit	None
Credit	None
Loan Balance Affected	Credit Draw Limit (Decrease)
Loan Statistic Affected	N/A

110	Precomputed Interest
Debit	Loan Asset
Credit	Accrued Deferred Interest
Non Accrual Debit	Loan Asset
Non Accrual Credit	Accrued Deferred Interest
Charge-Off Debit	Loan Asset
Charge-Off Credit	Accrued Deferred Interest
Loan Balance Affected	Add-on Interest
Loan Statistic Affected	N/A

111	Reverse Precomputed Interest
Debit	Accrued Deferred Interest
Credit	Loan Asset
Non Accrual Debit	Accrued Deferred Interest
Non Accrual Credit	Loan Asset
Charge-Off Debit	Accrued Deferred Interest
Charge-Off Credit	Loan Asset
Loan Balance Affected	Add-on Interest (Decrease)
Loan Statistic Affected	N/A

112

FA Precomputed Interest

This transaction code is for use by lenders who are using FA type loans in certain instances where they need the precomputed interest for their accounting. This transaction does nothing other than exist. There are no balances adjusted or accounting entries defined. When a loan is added, this transaction code will execute for the amount of the expected interest.　　 When the two transaction codes are added during the upgrade, they are disabled. If a customer needs this functionality, they will need to go to transaction code setup and deselect the “Disable from further use” option.

113

Reverse FA Precomputed Interest

This transaction code is for use by lenders who are using FA type loans in certain instances where they need the precomputed interest for their accounting. This transaction does nothing other than exist. There are no balances adjusted or accounting entries defined. When a loan is added, this transaction code will execute for the amount of the expected interest.　　 When the two transaction codes are added during the upgrade, they are disabled. If a customer needs this functionality, they will need to go to transaction code setup and deselect the “Disable from further use” option.

120	Principal Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	200 – Principal Payment

121	Reverse Principal Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	200 – Principal Payment

122	Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Interest
Associated Transaction	202 – Interest Payment

123	Reverse Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Interest
Associated Transaction	202 – Interest Payment

124	Principal and Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	Both 204 - P+I Principal Payment and 206 - P+I Interest Payment

125	Rev. Principal and Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	Both 204 - P+I Principal Payment and 206 - P+I Interest Payment

126	Principal Balloon Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	208 – Principal Balloon Payment

127	Reverse Principal Balloon Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Principal
Associated Transaction	208 – Principal Balloon Payment

128	Interest Balloon Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Interest
Associated Transaction	210 – Interest Balloon Payment

129	Reverse Interest Balloon Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A
Receivable Type	Interest
Associated Transaction	210 – Interest Balloon Payment

130	Deferred Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Receivable Type	Deferred Interest
Associated Transaction	212 – Deferred Interest Payment

131	Reverse Deferred Interest Billing
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Receivable Type	Deferred Interest
Associated Transaction	212 – Deferred Interest Payment

132	ADB Interest Billing
Debit	None
Credit	None
Loan Balance Affected 1	Average Daily Balance Interest (Decrease)
Loan Balance Affected 2	Interest (Increase)
Loan Statistics Affected	N/A

133	Reverse ADB Interest Billing
Debit	None
Credit	None
Loan Balance Affected 1	Average Daily Balance Interest (Increase)
Loan Balance Affected 2	Interest (Decrease)
Loan Statistics Affected	N/A

134	ADB Interest Billing Adjustment
Debit	None
Credit	None
Loan Balance Affected 1	Average Daily Balance Interest (Decrease)
Loan Balance Affected 2	Interest (Increase)

135	Reverse ADB Interest Billing Adjustment
Debit	None
Credit	None
Loan Balance Affected 1	Average Daily Balance Interest (Increase)
Loan Balance Affected 2	Interest (Decrease)
Loan Statistics Affected	N/A

150	Late Fee
Debit	Accrued Late Fees
Credit	Late Fees Income
Non Accrual Debit	Non Accrual Late Fees
Non Accrual Credit	Non Accrual Late Fees Income
Entering Charge-Off Debit	Loan Loss
Entering Charge off Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	Late Charges Earned (Increase)
Receivable Type	Late Charges
Associated Transaction	250 – Late Fee Payment

151	Reverse Late Fee
Debit	Late Fees Income
Credit	Accrued Late Fees
Non Accrual Debit	Non Accrual Late Fees Income
Non Accrual Credit	Non Accrual Late Fees
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	Late Charges Earned (Decrease)
Receivable Type	Late Charges
Associated Transaction	250 – Late Fee Payment

152	Credit Line Advance Fee
Debit	Accrued Fees
Credit	Fee Income
Non Accrual Debit	Non Accrual Fees
Non Accrual Credit	Non Accrual Fees Income
Entering Charge-Off Debit	Loan Loss
Entering Charge-Off Credit	Accrued Fees
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Earned (Increase)
Receivable Type	Fees
Associated Transaction	252 – Credit Line Advance Fee Payment

153	Rev. Credit Line Advance Fee
Debit	Fee Income
Credit	Accrued Fees
Non Accrual Debit	Non Accrual Fees Income
Non Accrual Credit	Non Accrual Fees
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Earned (Decrease)
Receivable Type	Fees
Associated Transaction	252 – Credit Line Advance Fee Payment

154	Credit Line Overdraft Fee
Debit	Accrued Fees
Credit	Fee Income
Non Accrual Debit	Non Accrual Fees
Non Accrual Credit	Non Accrual Fees Income
Entering Charge-Off Debit	Loan Loss
Entering Charge-Off Credit	Accrued Fees
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Earned (Increase)
Receivable Type	Fees
Associated Transaction	254 – Credit Line Overdraft Fee Payment

155	Rev. Credit Line Overdraft Fee
Debit	Fee Income
Credit	Accrued Fees
Non Accrual Debit	Non Accrual Fees Income
Non Accrual Credit	Non Accrual Fees
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Earned (Decrease)
Receivable Type	Fees
Associated Transaction	254 – Credit Line Overdraft Fee Payment

170	Impound Assessment
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Receivable Type	Impound
Associated Transaction	270 – Impound Payment

171	Reverse Impound Assessment
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A
Receivable Type	Impound
Associated Transaction	270 – Impound Payment

180	NSF Fee
Debit	Accrued Fees
Credit	Fees Income
Non Accrual Debit	Non Accrual Fees
Non Accrual Credit	Non Accrual Fees Income
Entering Charge-Off Debit	Loan Loss
Entering Charge-Off Credit	Accrued Fees
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Earned (Increase)
Receivable Type	Fees
Associated Transaction	280 – NSF Fee Payment

181	Reverse NSF Fee
Debit	Fees Income
Credit	Accrued Fees
Non Accrual Debit	Non Accrual Fees Income
Non Accrual Credit	Non Accrual Fees
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Earned (Decrease)
Receivable Type	Fees
Associated Transaction	280 – NSF Fee Payment

190	Amortized Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Income Total (Increase)
Loan Statistics Affected	N/A
Note	Total amount is increased and unamortized amount is increased.

191	Reverse Amortized Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Income Total (Decrease)
Loan Statistics Affected	N/A

192	Amortization of Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Income Amortization (Increase)
Loan Statistics Affected	N/A
Note	Amortized amount is increased and unamortized amount is decreased.

193	Reverse Amortization of Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Income Amortization (Decrease)
Loan Statistics Affected	N/A

194	Amortized (Expense) Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Expense Total (Increase)
Loan Statistics Affected	N/A

195	Reverse Amortized (Expense) Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Expense Total (Decrease)
Loan Statistics Affected	N/A

196	Amortization of (Expense) Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Expense Amortization (Increase)
Loan Statistics Affected	N/A

197	Reverse Amortization of (Expense) Fee
Debit	None
Credit	None
Loan Balance Affected	Amortized Expense Amortization (Decrease)
Loan Statistics Affected	N/A

200	Principal Payment
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Principal (Decrease)
Loan Statistic Affected	Principal Paid (Increase)
Payment Type	Principal

201	Reverse Principal Payment
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistic Affected	Principal Paid (Decrease)
Payment Type	Principal

202	Interest Payment
Debit	Cash Account
Credit	Accrued Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	Interest Paid (Increase)
Payment Type	Interest

203	Reverse Interest Payment
Debit	Accrued Interest
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)
Payment Type	Interest

204	P + I Principal Payment
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Principal (Decrease)
Loan Statistic Affected	Principal Paid (Increase)
Payment Type	Principal

205	Reverse P + I Principal Payment
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)
Payment Type	Principal

206	P + I Interest Payment
Debit	Cash Account
Credit	Accrued Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Non Accrual Interest
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	Interest Paid (Increase)
Payment Type	Interest

207	Reverse P + I Interest Payment
Debit	Accrued Interest
Credit	Cash Account
Non Accrual Debit	Non Accrual Interest
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)
Payment Type	Interest

208	Principal Balloon Payment
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	Principal Paid (Increase)
Payment Type	Principal

209	Reverse Principal Balloon Pmt.
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)
Payment Type	Principal

210	Interest Balloon Payment
Debit	Cash Account
Credit	Accrued Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	Interest Paid (Increase)
Payment Type	Interest

211	Reverse Interest Balloon Pmt.
Debit	Accrued Interest
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)
Payment Type	Interest

212	Deferred Interest Payment
Debit	Cash Account
Credit	Accrued Def Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Deferred Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Deferred Interest (Decrease)
Loan Statistics Affected	Deferred Interest Paid (Increase)
Payment Type	Deferred Interest
Associated Transaction	130 – Deferred Interest Billing

213	Reverse Deferred Interest Payment
Debit	Accrued Def Interest
Credit	Cash Account
Non Accrual Debit	Deferred Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Deferred Interest (Increase)
Loan Statistic Affected	Deferred Interest Paid (Decrease)
Payment Type	Deferred Interest
Associated Transaction	130 – Deferred Interest Billing

214	Rule of 78s Actuarial Payment
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A

215	Reverse Rule of 78s Actuarial Payment
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A

220	Principal Reduction
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Asset
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	Principal Paid (Increase)

221	Reverse Principal Reduction
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)

222	Interest Reduction
Debit	Cash Account
Credit	Accrued Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	Interest Paid (Increase)

223	Reverse Interest Reduction
Debit	Accrued Interest
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)

224	Fee Reduction
Debit	Cash Account
Credit	Accrued Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Paid (Increase)

225	Reverse Fee Reduction
Debit	Accrued Fees
Credit	Cash Account
Non Accrual Debit	Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Paid (Decrease)

226	Late Fee Reduction
Debit	Cash Account
Credit	Accrued Late Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Late Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	Late Fees Paid (Increase)

227	Reverse Late Fee Reduction
Debit	Accrued Late Fees
Credit	Cash Account
Non Accrual Debit	Late Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	Late Fees Paid (Decrease)

228 – 246	UDB1-10 Reduction
Debit	Cash
Credit	Accrued Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	UDF# - User Defined Balance (Decrease)
Loan Statistics Affected	N/A

229 – 247	Reverse UDB1-10 Reduction
Debit	Accrued Fees
Credit	Cash
Non Accrual Debit	Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	UDF# - User Defined Balance (Increase)
Loan Statistics Affected	N/A

248	Deferred Interest Reduction
Debit	Cash Account
Credit	Accrued Def Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Deferred Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Deferred Interest (Decrease)
Loan Statistic Affected	Deferred Interest Paid (Increase)

249	Reverse Deferred Interest Reduction
Debit	Accrued Def Interest
Credit	Cash Account
Non Accrual Debit	Deferred Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Deferred Interest (Increase)
Loan Statistic Affected	Deferred Interest Paid (Decrease)

250	Late Fee Payment
Debit	Cash Account
Credit	Accrued Late Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Late Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	Late Charges Paid (Increase)
Payment Type	Late Charges

251	Reverse Late Fee Payment
Debit	Accrued Late Fees
Credit	Cash Account
Non Accrual Debit	Late Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	Late Charges Paid (Decrease)
Payment Type	Late Charges

252	Credit Line Advance Fee Payment
Debit	Cash
Credit	Accrued Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Paid (Increase)
Payment Type	Fees

253	Rev. Credit Line Adv. Fee Pmt.
Debit	Accrued Fees
Credit	Cash
Non Accrual Debit	Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Paid (Decrease)
Payment Type	Fees

254	Credit Line Overdraft Fee Payment
Debit	Cash
Credit	Accrued Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Fees Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Paid (Increase)
Payment Type	Fees

255	Rev. Cred-Line Overdraft Fee Pmt.
Debit	Accrued Fees
Credit	Cash
Non Accrual Debit	Fees Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Paid (Decrease)
Payment Type	Fees

260	Down Payment
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	Principal Paid (Increase)

261	Reverse Down Payment
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)

270	Impound Payment
Debit	Cash
Credit	Impound
Non Accrual Debit	Cash Account
Non Accrual Credit	Impound Account
Charge-Off Debit	Cash Account
Charge-Off Credit	Impound Account
Loan Balance Affected	Impound (Increase)
Loan Statistics Affected	N/A
Payment Type	Impound
Associated Transaction	170 – Impound Assessment

271	Reverse Impound Payment
Debit	Impound
Credit	Cash
Non Accrual Debit	Impound Account
Non Accrual Credit	Cash Account
Charge-Off Debit	Impound Account
Charge-Off Credit	Cash Account
Loan Balance Affected	Impound (Decrease)
Loan Statistics Affected	N/A
Payment Type	Impound
Associated Transaction	170 – Impound Assessment

280	NSF Fee Payment
Debit	Cash Account
Credit	Accrued Fees
Non Accrual Debit	Cash Account
Non Accrual Credit	Fees income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	Fees Paid (Increase)
Payment Type	Fees

281	Reverse NSF Fee Payment
Debit	Accrued Fees
Credit	Cash Account
Non Accrual Debit	Fees income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	Fees Paid (Decrease)
Payment Type	Fees

290	Interest Income
Debit	Cash Account
Credit	Interest Income
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Interest Income
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Increase)
Statistics Affected #2	Interest Paid (Increase)

291	Reverse Interest Income
Debit	Interest Income
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Interest Income
Charge-Off Credit	Cash Account
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Decrease)
Statistics Affected #2	Interest Paid (Decrease)

292	Discount Income
Debit	Cash Account
Credit	Interest Income
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Interest Income
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Increase)
Statistics Affected #2	Interest Paid (Increase)

293	Reverse Discount Income
Debit	Interest Income
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Interest Income
Charge-Off Credit	Cash Account
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Decrease)
Statistics Affected #2	Interest Paid (Decrease)

294	Short Term Capital Gain
Debit	Cash Account
Credit	Interest Income
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Interest Income
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Increase)
Statistics Affected #2	Interest Paid (Increase)

295	Reverse Short Term Capital Gain
Debit	Interest Income
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Interest Income
Charge-Off Credit	Cash Account
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Decrease)
Statistics Affected #2	Interest Paid (Decrease)

296	Long Term Capital Gain
Debit	Cash Account
Credit	Interest Income
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Interest Income
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Increase)
Statistics Affected #2	Interest Paid (Increase)

297	Reverse Long Term Capital Gain
Debit	Interest Income
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Interest Income
Charge-Off Credit	Cash Account
Loan Balance Affected	N/A
Statistics Affected #1	Interest Earned (Decrease)
Statistics Affected #2	Interest Paid (Decrease)

302	Interest Free Principal Adj
Debit	Cash Account
Credit	Loan Asset
Non Accrual Debit	Cash Account
Non Accrual Credit	Loan Asset
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	Principal Paid (Increase)

303	Reverse Interest Free Principal Adj
Debit	Loan Asset
Credit	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)

304	Interest Free Interest Adj
Debit	Cash Account
Credit	Accrued Interest
Non Accrual Debit	Cash Account
Non Accrual Credit	Interest Income
Charge-Off Debit	Cash Account
Charge-Off Credit	Loan Loss Recovery
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	Interest Paid (Increase)

305	Reverse Interest Free Interest Adj
Debit	Accrued Interest
Credit	Cash Account
Non Accrual Debit	Interest Income
Non Accrual Credit	Cash Account
Charge-Off Debit	Loan Loss Recovery
Charge-Off Credit	Cash Account
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)

306	Capitalize Overpaid Interest
Debit 1	Accrued Interest
Credit 1	Cash Account
Debit 2	Cash Account
Credit 2	Loan Asset
Non Accrual Debit	Non Accrual Interest
Non Accrual Credit	Loan Asset
Loan Balance Affected 1	Interest (Increase)
Loan Statistics Affected 1	Interest Paid (Decrease)
Loan Balance Affected 2	Principal (Decrease)
Loan Statistics Affected 2	Principal Paid (Increase)

307	Rev. Capitalize Overpaid Interest
Debit 1	Cash Account
Credit 1	Accrued Interest
Debit 2	Loan Asset
Credit 2	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Non Accrual Interest
Loan Balance Affected 1	Interest (Decrease)
Loan Statistics Affected 1	Interest Paid (Increase)
Loan Balance Affected 2	Principal (Increase)
Loan Statistics Affected 2	Principal Paid (Decrease)

308	Unearned Addon Int. Reduction
Debit	Accrued Interest
Credit	Accrued Interest
Non Accrual Debit	Accrued Interest
Non Accrual Credit	Accrued Interest
Charge-Off Debit	Accrued Interest
Charge-Off Credit	Accrued Interest
Loan Balance Affected	Add-on Interest Remaining (Decrease)
Loan Statistics Affected	N/A

309	Reverse Unearned Addon Int. Red.
Debit	Accrued Interest
Credit	Accrued Interest
Non Accrual Debit	Accrued Interest
Non Accrual Credit	Accrued Interest
Charge-Off Debit	Accrued Interest
Charge-Off Credit	Accrued Interest
Loan Balance Affected	Add-on Interest Remaining (Increase)
Loan Statistics Affected	N/A

310	Unearned Addon Int. Addition
Debit	Accrued Interest
Credit	Accrued Interest
Non Accrual Debit	Accrued Interest
Non Accrual Credit	Accrued Interest
Charge-Off Debit	Accrued Interest
Charge-Off Credit	Accrued Interest
Loan Balance Affected	Add-on Interest Remaining (Increase)
Loan Statistics Affected	N/A

311	Reverse Unearned Addon Int. Add.
Debit	Accrued Interest
Credit	Accrued Interest
Non Accrual Debit	Accrued Interest
Non Accrual Credit	Accrued Interest
Charge-Off Debit	Accrued Interest
Charge-Off Credit	Accrued Interest
Loan Balance Affected	Add-on Interest Remaining (Decrease)
Loan Statistics Affected	N/A

312	Capitalize Interest
Debit	Loan Asset
Credit	Accrued Interest
Non Accrual Debit	Loan Asset
Non Accrual Credit	Non Accrual Interest
Loan Balance Affected 1	Interest (Decrease)
Loan Balance Affected 2	Principal (Increase)
Loan Statistics Affected	N/A

313	Reverse Capitalize Interest
Debit	Accrued Interest
Credit	Loan Asset
Non Accrual Debit	Non Accrual Interest
Non Accrual Credit	Loan Asset
Loan Balance Affected 1	Interest (Increase)
Loan Balance Affected 2	Principal (Decrease)
Loan Statistics Affected	N/A

314	Compound Interest Balance Adj.
Debit	None
Credit	None
Loan Balance Affected	Compounding Interest Balance (Increase)
Loan Statistics Affected	N/A

315	Rev. Comp. Int. Bal. Adj.
Debit	None
Credit	None
Loan Balance Affected	Compounding Interest Balance (Decrease)
Loan Statistics Affected	N/A

316	Capitalize Deferred Interest
Debit	Loan Asset
Credit	Accrued Def Interest
Non Accrual Debit	Loan Asset
Non Accrual Credit	Non Accrual Deferred Interest
Loan Balance Affected #1	Deferred Interest (Decrease)
Loan Balance Affected #2	Principal (Increase)
Loan Statistics Affected	N/A

317	Reverse Capitalize Deferred Interest
Debit	Accrued Def Interest
Credit	Loan Asset
Non Accrual Debit	Non Accrual Deferred Interest
Non Accrual Credit	Loan Asset
Loan Balance Affected #1	Deferred Interest (Increase)
Loan Balance Affected #2	Principal (Decrease)
Loan Statistics Affected	N/A

318	Capitalize Overpaid Deferred Interest
Debit	Accrued Deferred Interest
Credit	Cash Account
Debit 2	Cash Account
Credit 2	Loan Asset
Non Accrual Debit	Non Accrual Deferred Interest
Non Accrual Credit	Loan Asset
Loan Balance Affected #1	Deferred Interest (Increase)
Loan Balance Affected #2	Principal (Decrease)
Statistics Affected #1	Deferred Interest Paid (Decrease)
Statistics Affected #2	Principal Paid (Increase)

319	Rev. Cap. Overpaid Deferred Interest
Debit	Cash Account
Credit	Accrued Deferred Interest
Debit 2	Loan Asset
Credit 2	Cash Account
Non Accrual Debit	Loan Asset
Non Accrual Credit	Non Accrual Deferred Interest
Loan Balance Affected #1	Deferred Interest (Decrease)
Loan Balance Affected #2	Principal (Decrease)
Statistics Affected #1	Deferred Interest Paid (Increase)
Statistics Affected #2	Principal Paid (Decrease)

320	Servicing Fee
Debit	Accrued Fees 2
Credit	Late Fees Income 2
Non Accrual Debit	Accrued Fees 2
Non Accrual Credit	Late Fees Income 2
Charge-Off Debit	Accrued Fees 2
Charge-Off Credit	Late Fees Income 2
Loan Balance Affected	Servicing Fees (Increase)
Statistics Affected	N/A

321	Reverse Servicing Fee
Debit	Late Fees Income 2
Credit	Accrued Fees 2
Non Accrual Debit	Late Fees Income 2
Non Accrual Credit	Accrued Fees 2
Charge-Off Debit	Late Fees Income 2
Charge-Off Credit	Accrued Fees 2
Loan Balance Affected	Servicing Fee (Decrease)
Statistics Affected	N/A

322	Servicing Fee Receivable
Debit	Accounts Receivable
Credit	Accrued Fees 2
Non Accrual Debit	Accounts Receivable
Non Accrual Credit	Accrued Fees 2
Charge-Off Debit	Accounts Receivable
Charge-Off Credit	Accrued Fees 2
Loan Balance Affected	Servicing Fees (Decrease)
Statistics Affected	N/A

323	Reverse Servicing Fee Receivable
Debit	Accrued Fees 2
Credit	Accounts Receivable
Non Accrual Debit	Accrued Fees 2
Non Accrual Credit	Accounts Receivable
Charge-Off Debit	Accrued Fees 2
Charge-Off Credit	Accounts Receivable
Loan Balance Affected	Servicing Fees (Increase)
Statistics Affected	N/A

324	Impound Adjustment
Debit	Impound Account 2
Credit	Impound Account 1
Non Accrual Debit	Impound Account 2
Non Accrual Credit	Impound Account 1
Charge-Off Debit	Impound Account 2
Charge-Off Credit	Impound Account 1
Loan Balance Affected	Impound (Increase)
Statistics Affected	N/A

325	Reverse Impound Adjustment
Debit	Impound Account 1
Credit	Impound Account 2
Non Accrual Debit	Impound Account 1
Non Accrual Credit	Impound Account 2
Charge-Off Debit	Impound Account 1
Charge-Off Credit	Impound Account 2
Loan Balance Affected	Servicing Fees (Decrease)
Statistics Affected	N/A

326	US Rule Carry Interest
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

327	Reverse US Rule Carry Interest
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

3285.20+	Card Convenience Fee
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

3295.20+	Reverse Card Convenience Fee
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistics Affected	N/A

360	Restructure Principal Transfer
Debit	Loan Asset
Credit	Suspense
Non Accrual Debit	Loan Asset
Non Accrual Credit	Suspense
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	N/A

361	Reverse Restructure Principal Transfer
Debit	Suspense
Credit	Loan Asset
Non Accrual Debit	Suspense
Non Accrual Credit	Loan Asset
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	N/A

362	Restructure Interest Transfer
Debit	Accrued Interest
Credit	Suspense
Non Accrual Debit	Non Accrual Interest
Non Accrual Credit	Suspense
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	N/A

363	Reverse Restructure Interest Transfer
Debit	Suspense
Credit	Accrued Interest
Non Accrual Debit	Suspense
Non Accrual Credit	Non Accrual Interest
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	N/A

364	Restructure Deferred Interest Transfer
Debit	Accrued Interest
Credit	Suspense
Non Accrual Debit	Non Accrual Deferred Interest
Non Accrual Credit	Suspense
Loan Balance Affected	Deferred Interest (Increase)
Loan Statistics Affected	N/A

365	Rev. Restructure Def. Interest Transfer
Debit	Suspense
Credit	Accrued Interest
Non Accrual Debit	Suspense
Non Accrual Credit	Non Accrual Deferred Interest
Loan Balance Affected	Deferred Interest (Decrease)
Loan Statistics Affected	N/A

366	Restructure Fees Transfer
Debit	Accrued Fees
Credit	Suspense
Non Accrual Debit	Non Accrual Fees
Non Accrual Credit	Suspense
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	N/A

367	Reverse Restructure Fees Transfer
Debit	Suspense
Credit	Accrued Fees
Non Accrual Debit	Suspense
Non Accrual Credit	Non Accrual Fees
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	N/A

368	Restructure Late Fees Transfer
Debit	Accrued Late Fees
Credit	Suspense
Non Accrual Debit	Non Accrual Late Fees
Non Accrual Credit	Suspense
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	N/A

369	Reverse Restructure Late Fees Transfer
Debit	Suspense
Credit	Accrued Late Fees
Non Accrual Debit	Suspense
Non Accrual Credit	Non Accrual Late Fees
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	N/A

370 – 388	Restructure UDB Transfer 1–10
Debit	None
Credit	None
Loan Balance Affected	UDB 1–10 (Increase)
Loan Statistics Affected	N/A

371 – 389	Reverse Restructure UDB Transfer 1–10
Debit	None
Credit	None
Loan Balance Affected	UDB 1–10 (Decrease)
Loan Statistics Affected	N/A

390	Restructure Suspense Transfer
Debit	None
Credit	None
Loan Balance Affected	Suspense (Increase)
Loan Statistics Affected	N/A

391	Reverse Restructure Suspense Transfer
Debit	None
Credit	None
Loan Balance Affected	Suspense (Decrease)
Loan Statistics Affected	N/A

400	Beg Bal Principal Advance
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Loan Amount (Increase)
Loan Statistics Affected	Principal Advanced (Increase)

401	Rev. Beg Bal Principal Adv.
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Loan Amount (Decrease)
Loan Statistics Affected	Principal Advanced (Decrease)

408	Beg Bal Down Payment
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	Principal Paid (Increase)

409	Rev. Beg Bal Down Payment
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	Principal Paid (Decrease)

410	Beg Bal Principal Payment
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Principal (Decrease)
Loan Statistic Affected	Principal Paid (Increase)

411	Rev. Beg Bal Principal Payment
Debit	Loan Asset
Credit	Loan Asset
Loan Balance Affected	Principal (Increase)
Loan Statistic Affected	Principal Paid (Decrease)

412	Beg Bal Interest Payment
Debit	Accrued Interest
Credit	Accrued Interest
Loan Balance Affected	Interest (Decrease)
Loan Statistic Affected	Interest Paid (Increase)

413	Rev. Beg Bal Interest Payment
Debit	Accrued Interest
Credit	Accrued Interest
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	Interest Paid (Decrease)

420	Beg Bal Late Fee
Debit	Accrued Late Fees
Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	Late Charges Earned (Increase)

421	Rev. Beg Bal Late Fee
Debit	Accrued Late Fees
Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	Late Charges Earned (Decrease)

422	Beg Bal Late Fee Payment
Debit	Accrued Late Fees
Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	Late Charges Paid (Increase)

423	Rev. Beg Bal Late Fee Payment
Debit	Accrued Late Fees
Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	Late Charges Paid (Decrease)

424	Beg Bal Deferred Interest Payment
Debit	Accrued Def Interest
Credit	Accrued Def Interest
Loan Balance Affected	Deferred Interest (Decrease)
Loan Statistics Affected	Deferred Interest Paid (Increase)

425	Rev Beg Bal Deferred Interest Payment
Debit	Accrued Def Interest
Credit	Accrued Def Interest
Loan Balance Affected	Deferred Interest (Increase)
Loan Statistic Affected	Deferred Interest Paid (Decrease)

426	Beg Bal Impound
Debit	Impound Account
Credit	Impound Account
Loan Balance Affected	Impound (Increase)
Loan Statistic Affected	N/A

427	Reverse Beg Bal Impound
Debit	Impound Account
Credit	Impound Account
Loan Balance Affected	Impound (Decrease)
Loan Statistic Affected	N/A

440	Write Off Principal
Debit	Write-off, Principal
Credit	Loan Asset
Loan Balance Affected	Principal (Decrease)
Loan Statistics Affected	N/A

441	Reverse Write Off Principal
Debit	Loan Asset
Credit	Write-off, Principal
Loan Balance Affected	Principal (Increase)
Loan Statistics Affected	N/A

444	Write Off Interest
Debit	Write-off, Interest
Credit	Accrued Interest
Loan Balance Affected	Interest (Decrease)
Loan Statistics Affected	N/A

445	Reverse Write Off Interest
Debit	Accrued Interest
Credit	Write-off, Interest
Loan Balance Affected	Interest (Increase)
Loan Statistics Affected	N/A

448	Write Off Late Fees
Debit	Write-off, Late Fees
Credit	Accrued Late Fees
Loan Balance Affected	Late Fees (Decrease)
Loan Statistics Affected	N/A

449	Reverse Write Off Late Fees
Debit	Accrued Late Fees
Credit	Write-off, Late Fees
Loan Balance Affected	Late Fees (Increase)
Loan Statistics Affected	N/A

452	Write Off Fees
Debit	Write-off, Fees
Credit	Accrued Fees
Loan Balance Affected	Fees (Decrease)
Loan Statistics Affected	N/A

453	Reverse Write Off Fees
Debit	Accrued Fees
Credit	Write-off, Fees
Loan Balance Affected	Fees (Increase)
Loan Statistics Affected	N/A

454	Write Off Deferred Interest
Debit	Write-off, Deferred Interest
Credit	Accrued Deferred Interest
Loan Balance Affected	Deferred Interest (Decrease)
Loan Statistics Affected	N/A

455	Reverse Write Off Deferred Interest
Debit	Accrued Deferred Interest
Credit	Write-off, Deferred Interest
Loan Balance Affected	Deferred Interest (Increase)
Loan Statistics Affected	N/A

460	Suspense
Debit	Cash
Credit	Suspense
Non Accrual Debit	Cash Account
Non Accrual Credit	Suspense
Charge-Off Debit	Cash Account
Charge-Off Credit	Suspense
Loan Balance Affected	Suspense (Increase)
Loan Statistics Affected	N/A

461	Reverse Suspense
Debit	Suspense
Credit	Cash
Non Accrual Debit	Suspense
Non Accrual Credit	Cash Account
Charge-Off Debit	Suspense
Charge-Off Credit	Cash Account
Loan Balance Affected	Suspense (Decrease)
Loan Statistics Affected	N/A

462	Suspense Distribution
Debit	Cash Account
Credit	Suspense
Non Accrual Debit	Suspense
Non Accrual Credit	Cash Account
Charge-Off Debit	Suspense
Charge-Off Credit	Cash Account
Loan Balance Affected	Suspense (Decrease)
Loan Statistics Affected	N/A

463	Reverse Suspense Distribution
Debit	Suspense
Credit	Cash Account
Non Accrual Debit	Cash Account
Non Accrual Credit	Suspense
Charge-Off Debit	Cash Account
Charge-Off Credit	Suspense
Loan Balance Affected	Suspense (Increase)
Loan Statistics Affected	N/A

464	Suspense Refund
Debit	Suspense
Credit	Accounts Payable
Non Accrual Debit	Suspense
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Suspense
Charge-Off Credit	Accounts Payable
Loan Balance Affected	Suspense (Decrease)
Loan Statistics Affected	N/A

465	Reverse Suspense Refund
Debit	Accounts Payable
Credit	Suspense
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Suspense
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Suspense
Loan Balance Affected	Suspense (Increase)
Loan Statistics Affected	N/A

466	Impound Distribution
Debit	Impound Account
Credit	Accounts Payable
Non Accrual Debit	Impound Account
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Impound Account
Charge-Off Credit	Accounts Payable
Loan Balance Affected	Impound (Decrease)
Loan Statistics Affected	N/A

467	Reverse Impound Distribution
Debit	Accounts Payable
Credit	Impound Account
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Impound Account
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Impound Account
Loan Balance Affected	Impound (Increase)
Loan Statistics Affected	N/A

468	Impound Refund
Debit	Impound Account
Credit	Accounts Payable
Non Accrual Debit	Impound Account
Non Accrual Credit	Accounts Payable
Charge-Off Debit	Impound Account
Charge-Off Credit	Accounts Payable
Loan Balance Affected	Impound (Decrease)
Loan Statistics Affected	N/A

469	Reverse Impound Refund
Debit	Accounts Payable
Credit	Impound Account
Non Accrual Debit	Accounts Payable
Non Accrual Credit	Impound Account
Charge-Off Debit	Accounts Payable
Charge-Off Credit	Impound Account
Loan Balance Affected	Impound (Increase)
Loan Statistics Affected	N/A

470 – 488	Write Off User Def. Balance 1–10
Debit	None
Credit	None
Loan Balance Affected	UDF# - User Defined Balance (Decrease)
Loan Statistics Affected	N/A

471 – 489	Rev. Write Off User Def Bal 1–10
Debit	None
Credit	None
Loan Balance Affected	UDF# - User Defined Balance (Increase)
Loan Statistics Affected	N/A

490	Total Charge Off Balance
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A

491	Reverse Total Charge Off Balance
Debit	None
Credit	None
Loan Balance Affected	N/A
Loan Statistic Affected	N/A