parentIdentifier,identifier,name
1100,1101,"Interest on Business Loans"
1100,1102,"Interest on Agriculture Loans"
1100,1103,"Interest on Consumer Loans"
1100,1104,"Interest on Savings Secured"
1100,1105,"Interest on Other Member Loans"
1100,1120,"Interest on Lines of Credit"
1100,1121,"Interest on Credit Cards"
1100,1140,"Interest on Real Estate Loans"
1100,1190,"Interest Refunds"
1200,1210,"Income from Government Investments"
1200,1220,"Income from Govenment Agency Securities"
1200,1230,"Income from Savings/Deposits/Certificates"
1200,1290,"Income from Other Investments"
1300,1310,"Loan Origination Fees"
1300,1311,"Loan Late Payment Fee"
1300,1320,"Loan Refinance Fee"
1300,1390,"Other Loan Fee"
2800,2820,"Collection Expenses"
2800,2830,"Recording Fees—Chattel Lien Insurance"
2800,2840,"Credit Reports"
2800,2850,"Refunds—Real Estate Service Charges"
2800,2860,"Credit Card Program Expenses"
2800,2870,"Service Fees on Loans Purchased"
2800,2890,"Other Loan Servicing Expenses"
3000,3010,"Provision for Loan Losses—Consumer Loans"
3000,3020,"Provision for Loan Losses—Lines of Credit"
3000,3030,"Provision for Loan Losses—Real Estate Loans"
3000,3040,"Provision for Loan Losses—Other Loans"
3000,3090,"Other Provision for Losses"
3100,3110,"Saving Insurance"
3100,3120,"Life Savings Insurance"
3100,3130,"Borrowers' Insurance"
3100,3190,"Other Members' Insurance"
3800,3801,"Share Dividend"
3800,3810,"Regular Saving Interest"
3800,3820,"Checking Interest"
3800,3830,"Club Account Interest"
3800,3840,"Saving Certificate Interest"
3800,3890,"Other Interest Expense"
7000,7011,"Commercial Loans"
7000,7012,"Agriculture Loans"
7000,7013,"Consumer Loans"
7000,7014,"Other Member Loans"
7000,7015,"Home Equity Loans"
7000,7021,"Lines of Credit to Members—Credit Cards"
7000,7022,"Lines of Credit—Cash Advances in Process"
7000,7023,"Net Origination Fees (Costs)—Lines of Credit"
7000,7024,"Net Commitment Fees (Costs)—Lines of Credit"
7000,7031,"Net Origination Fees (Costs)"
7000,7070,"Loans—Collateral in Process of Liquidation"
7300,7310,"Bank account one"
7300,7311,"Bank account two"
7300,7312,"Petty Cash"
7300,7351,"Vault Cash"
7300,7352,"Teller One"
7300,7353,"Teller Two"
7300,7353,"Teller Three"
7800,7810,"Accrued Interest on Loans"
7800,7820,"Accrued Income on Investments"
7800,7830,"Accrued Credit Card Income"
7800,7890,"Other Accrued Income"
8200,8201,"Dividends Payable on Shares"
8200,8202,"Interest Payable on Savings"
8200,8203,"Interest Payable on Club Accounts"
8200,8207,"Interest Payable on Other Accounts"
8400,8410,"VAT Taxes payable"
8400,8420,"Withholding taxes payable"
8400,8490,"Other Taxes Payable"
8500,8540,"Accrued Dividends Payable"
8500,8550,"Accrued Interest Payable"
8500,8590,"Other Accrued Expenses"
9000,9010,"Share Account"
9000,9020,"Savings"
9000,9030,"Club Accounts"
9000,9040,"Other Savings"
9300,9310,"Regular Reserves"
9300,9320,"Special Reserve for Losses"
9300,9330,"Other Reserves"