parentIdentifier,identifier,name,type
1100,1101,"Interest on Business Loans",REVENUE
1100,1102,"Interest on Agriculture Loans",REVENUE
1100,1103,"Interest on Consumer Loans",REVENUE
1100,1104,"Interest on Savings Secured",REVENUE
1100,1105,"Interest on Other Member Loans",REVENUE
1100,1120,"Interest on Lines of Credit",REVENUE
1100,1121,"Interest on Credit Cards",REVENUE
1100,1140,"Interest on Real Estate Loans",REVENUE
1100,1190,"Interest Refunds",REVENUE
1200,1210,"Income from Government Investments",REVENUE
1200,1220,"Income from Govenment Agency Securities",REVENUE
1200,1230,"Income from Savings/Deposits/Certificates",REVENUE
1200,1290,"Income from Other Investments",REVENUE
1300,1310,"Loan Origination Fees",REVENUE
1300,1311,"Loan Late Payment Fee",REVENUE
1300,1312,"Processing Fee",REVENUE
1300,1313,"Disbursement Fee",REVENUE
1300,1320,"Loan Refinance Fee",REVENUE
1300,1390,"Other Loan Fee",REVENUE
2800,2820,"Collection Expenses",EXPENSE
2800,2830,"Recording Fees—Chattel Lien Insurance",EXPENSE
2800,2840,"Credit Reports",EXPENSE
2800,2850,"Refunds—Real Estate Service Charges",EXPENSE
2800,2860,"Credit Card Program Expenses",EXPENSE
2800,2870,"Service Fees on Loans Purchased",EXPENSE
2800,2890,"Other Loan Servicing Expenses",EXPENSE
3000,3010,"Provision for Loan Losses—Consumer Loans",EXPENSE
3000,3020,"Provision for Loan Losses—Lines of Credit",EXPENSE
3000,3030,"Provision for Loan Losses—Real Estate Loans",EXPENSE
3000,3040,"Provision for Loan Losses—Other Loans",EXPENSE
3000,3090,"Other Provision for Losses",EXPENSE
3100,3110,"Saving Insurance",EXPENSE
3100,3120,"Life Savings Insurance",EXPENSE
3100,3130,"Borrowers' Insurance",EXPENSE
3100,3190,"Other Members' Insurance",EXPENSE
3800,3801,"Share Dividend",EXPENSE
3800,3810,"Regular Saving Interest",EXPENSE
3800,3820,"Checking Interest",EXPENSE
3800,3830,"Club Account Interest",EXPENSE
3800,3840,"Saving Certificate Interest",EXPENSE
3800,3890,"Other Interest Expense",EXPENSE
7000,7011,"Commercial Loans",ASSET
7000,7012,"Agriculture Loans",ASSET
7000,7013,"Consumer Loans",ASSET
7000,7014,"Other Member Loans",ASSET
7000,7015,"Home Equity Loans",ASSET
7000,7021,"Lines of Credit to Members—Credit Cards",ASSET
7000,7022,"Lines of Credit—Cash Advances in Process",ASSET
7000,7023,"Net Origination Fees (Costs)—Lines of Credit",ASSET
7000,7024,"Net Commitment Fees (Costs)—Lines of Credit",ASSET
7000,7031,"Net Origination Fees (Costs)",ASSET
7000,7070,"Loans—Collateral in Process of Liquidation",ASSET
7310,7310.1,"Bank account one general",ASSET
7310,7310.2,"Bank account one Pending Disbursal",ASSET
7310,7311.1,"Bank account two general",ASSET
7310,7311.2,"Bank account two Pending Disbursal",ASSET
7300,7312,"Petty Cash",ASSET
7300,7351,"Vault Cash",ASSET
7300,7352,"Teller One",ASSET
7300,7353,"Teller Two",ASSET
7300,7354,"Teller Three",ASSET
7800,7810,"Accrued Interest on Loans",ASSET
7800,7820,"Accrued Income on Investments",ASSET
7800,7830,"Accrued Credit Card Income",ASSET
7800,7840,"Accrued Late Fee Income",ASSET
7800,7890,"Other Accrued Income",ASSET
8200,8201,"Dividends Payable on Shares",LIABILITY
8200,8202,"Interest Payable on Savings",LIABILITY
8200,8203,"Interest Payable on Club Accounts",LIABILITY
8200,8207,"Interest Payable on Other Accounts",LIABILITY
8400,8410,"VAT Taxes payable",LIABILITY
8400,8420,"Withholding taxes payable",LIABILITY
8400,8490,"Other Taxes Payable",LIABILITY
8500,8530,"Loans Payable",LIABILITY
8500,8540,"Accrued Dividends Payable",LIABILITY
8500,8550,"Accrued Interest Payable",LIABILITY
8500,8590,"Other Accrued Expenses",LIABILITY
9000,9010,"Share Account",EQUITY
9000,9020,"Savings",EQUITY
9000,9030,"Club Accounts",EQUITY
9000,9040,"Other Savings",EQUITY
9300,9310,"Regular Reserves",EQUITY
9300,9320,"Special Reserve for Losses",EQUITY
9300,9330,"Other Reserves",EQUITY