Presenter: Tom Clark April 9th, 2009, 3:00 PM EST Please remember to call in to this webinar at: (712) 338-7030, Access

1. Presenter: Tom Clark April 9th, 2009, 3:00 PM EST Please remember to call in to this webinar at: (712) 338-7030, Access Code 459-607-764 Stand by, as we will begin in just a few moments… Back Office Reconciliation

2. Using the Webinar technology Q&A This box will allow you to forward questions to a panelist to be answered. Any Questions that we don’t get to in the time of this Webinar will collected and addressed by close of day, Friday, April 10th. Polling This box will allow you to participate in a set of Polls throughout the Webinar.

3. Future Webinars Folio Reconciliation May 18st 1:00 MDST

4. Business owners REQUIRE accurate information Outside auditors REQUIRE good detail Balance Sheet accounts must be SUBSTANTIATEDto match business data to outside world Reconciled accounts provide TANGIBLEevidence of business performance. Reconciled accounts can be VERIFIED Back Office Reconciliation – Why? To maintain CONSISTENCY, all accounting systems must be reconciled regularly.

5. What does it mean to be “Out of Balance” The Balancing Reports: PRO, ERD, TRD, CRD and Clearing Accounts How to research and find the “Out of Balance” When and how Journal Entries can be a good thing Bank Reconciliation Today’s Agenda

6. Rules to trust like gravity All Folio related transactions must pass through the advance deposit account and be associated with a folio.All Owner related transactions must pass through the Due to/from Owners account and be associated with a property.All Property Management Accounts Payable transactions must pass through the Property Management Accounts Payable Account. 1. Cost Codes with vendor codes must credit PM A/P. 2. Cost Codes that credit PM A/P must have a vendor code.All Clearing Accounts should have a zero balance at the end of the month. (exception: owner transit account )Journal Entries should not be posted to Advance Deposits, Due to/from Owners or one of the Accounts Payable accounts. Trust Accounting Rules

7. Q: So what does it really mean when I am out of balance? A: When you are out of balance, it means that the detail of the transactions (i.e. the GL entries) don’t match the posted transaction! Or you may have broken one of the fundamental rules we just looked at. To better understand what that means, lets take a minute to look at a transaction in Avmain and see what it is made up of! Back Office Reconciliation – Why?

8. What does it mean when I am out of balance? Costcodes control how the accounting functions Costcode :*CT: Description :Acct'g $/Mo. : Audit|Mgr Code GL Debit Account 1 :3000: :0: : 0: Due To Owners GL Credit Account 1 :2300: :N: : 0: Accounts Payable GL Debit Account 2 : 0: :N: : 0: GL Credit Account 2 : 0: :N: : 0: AP Vendor Code :TCPMI: Basalt Property Mgt. Cost Code Type (A,E,M,O,T) :A: Automatic Costcode Statement Sort Code :G: Expense Area on Owners Annual Stats Code (0-9) :0: MISCELLANEOUS EXPENSE DB(1), CR(-1) to Owner,Tenant: 1: Long-Term Application : 0: Invoice Replace Field : 0: TA %, Rate $, Markup % : 0.0000: Prededuct :Y: Authorized for Front Desk :N: TA, Rate, or Markup Code : : Allow posting to Properties :Y: Allow posting to Folios :N: Exclude from Revenue :N:

9. Expenses to Tenants or Properties Enter Property Code :A1000: Tenant Name : : #: 0: Enter Costcode :*CT : Enter Inv/Ref Number :ASDF : Enter Description L1 :Acct'g $/Mo. : Enter Description L2 : : Enter Date of Sale :08/31/08: Enter Pymt Due Date : / / : Enter Amount in $ :5.00: Date Entered :08/31/08: Stmt :08/08: Transaction Number : 4205: AP Vendor :TCPMI: Acct :3000: $ :5.00: Paid on : / / : Acct :2300: $ :-5.00: GL Date :08/31/08: What does it mean when I am out of balance? The PMX records are the “Posted Transactions” you see on a folio, or at the owner’s S-D. The Pairs of SYX recordsare the portion of the transactions that are posted to the General Ledger Accounts (i.e. show up in the Posting Journal).

10. Delete Byte : 0: Record Number :672800: Posting Flag :P: Record Type :A: TA Byte : 84: Vendor Code :TCPMI: Cost Code :*CT : First Distr Record #:286967: Paid Distr Record # : : Description :Acct'g $/Mo. : Change Date :10471: 08/31/08 Anncode :0: Invoice :9901 : : : Amount :5.00: Owner : 0: HistSeq : 0: Folio : 0: Property :QR509: PM File Date : 10471: 08/31/08 Rev Type : : Sale Date : 10471: 08/31/08 Nights : 0: Delete Byte : 0: Record Number :286967: Account Number :3000: Record Type :D: GL Date : 10471: 08/31/08 Amount :5.00:: X File Record # :672800: Next Distr Record # :286936: Delete Byte : 0: Record Number :286936: Account Number :2300: Record Type :X: GL Date : 10471: 08/31/08 Amount :-5.00: : X File Record # :672800: Next Distr Record # : 0: What does it mean when I am out of balance? PMX SYX1 SYX2 Above is the PMX/SYX transactions, viewed from diagnostics

11. What is means is that some “ingredient” is missing when compared to the transactions posted to that specific account. So our journey today will take an in depth look at what the details are for each of the back office areas of Avmain and what to do when your Ledger doesn’t balance with detail. What does it mean when I am out of balance? “Ledger Balances With Detail” = GOOD! “Ledger out of balance with detail by” = BAD * * With one exception we will look at later!

12. “Ledger Balances with Detail” First Resort is a self balancing double entry accounting program. With cost codes, folios, owner statements and payable invoices a record of the transaction is created that matches the posting on the general ledger. Reconciled accounts are matched to a Monthly Report: Owner Balances - P-R-O Due to Owners Report Property Vendor A/P - E-R-D PM Payables Due Report T/A Accounts Payable - T-R-D T/A Payables Due Report Business Accounts Payable - C-R-D Vendor Payables Due Report Clearing Accounts - G-R-P Posting Journal Sales Taxes - RF# 2 Posting Journal + Audit Report Cash -G-R-P Bank Reconciliation Report

13. Owner Balances & Percentages Report (P-R-O) What causes Out of Balances with the PRO in FRS? • Consistency errors: Within FRS if you have an inadvertent shut down of your software caused by the PC/Network freezing up, power outages, etc, transactions can be miss-posted or other kinds of problems. For your GL to be in balance the posted transactions must always have accounting pair (SYX) transactions with it. • Non Property Management Transactions:If you post a transaction to Business Accounts Payable or Receivable and the second half of the transaction is posted to the Due to/From Owners accounts. • Folio Transactions:If you post a transaction to a folios and the second half of the transaction is posted to the Due to/From Owners accounts (other than automatically posted, hard coded *xx costcodes) • General Ledger Entries: Any Journal Entries, Cash Receipt or Check Disbursement will cause an problem. Numbers 2-3-4 are prime examples of what happens when you break the “Rules to accept like Gravity: AllOwnerrelated transactions must pass through the Due to/from Owners account and must be associated with a property.

14. Owner Balances & Percentages Report (P-R-O) Date List all Balances

15. Owner Balances & Percentages Report (P-R-O)

16. Reconciling the PRO report • Print the Owner Balance Report (PRO) using A for all balances. • On the summary page, does it say “Ledger balances with detail”? • If “Yes”, go on to the next account to reconcile. • If “No”, locate and fix discrepancies using the following techniques: • Confirm that this is the first month the report goes out of balance by running the report for the previous month. Continue go in back in time till you find the first month it goes out of balance. • If the Chart of Accounts contains only Balance Sheet accounts for the rental/escrow accounts: • Print a posting journal of the Due to Owners Accounts, #______, for the month you are trying to balance and look for any entries that were made through modules other than Property Management (letter other than ‘P’ showing under ‘Srce’). • Also in the posting journal, locate any Tenant charges that incorrectly appear in Due to Owners. These transactions are identified by a folio number appearing before the description instead of a property code appearing before the description. • Run a Consistency Report (HK) to see if there are linkage errors causing the out of balance. • Run a copy of the posting journal to a text file. Open the text file in Excel and sort the transactions in property code order. Compare the posting journal to the List of Property Transactions (PRE) one line version report. Locate any entries that appear on one of the reports and not the other. Also locate transactions where the value differs between the reports. • Reprint the Owner Balance Report (PRO).

17. Reconciling the PRO report – Step 1 It is very important to keep running the report back in time to find out where the account first went out of balance. This is critical for you as it tells you when to look for the out of balance entries. Making a log of the changes and reviewing the month to month differences allows you to focus on the value of the entries that may be causing the errors.

18. Reconciling the PRO report – Step 2 09/03/08 16:28:21 TClark Property Management Inc V10.25 Posting Journal for Account 3000 for 01/01/08 to 08/31/08 Trandate Srce Cust Description Ref Amount -------- ---- ----- ------------------------------ ----- --------- ACCOUNT 3000 Due To Owners OPENING BALANCE = 0.00 08/15/08 G Fix PRO Balance per CPA JE 6 525.00 JOURNAL ENTRIES = 525.00 08/30/98 P TCPMI F 1594, ,CCod w/ Bad Acctng -100.00 08/30/98 P A1400 1, 6,Payment From Owner -150.00 a. Source Code Other than “P” The Fix: Post an off setting entry opposite of this one. 09/03/08 16:28:21 TClark Property Management Inc V10.25 Posting Journal for Account 3000 for 01/01/08 to 08/31/08 Trandate Srce Cust Description Ref Amount -------- ---- ----- ------------------------------ ----- --------- ACCOUNT 3000 Due To Owners OPENING BALANCE = 0.00 08/15/08 G Fix PRO Balance per CPA JE 6 525.00 JOURNAL ENTRIES = 525.00 08/30/98 P TCPMI F 1594, ,CCod w/ Bad Acctng -100.00 08/30/98 P A1400 1, 6,Payment From Owner -150.00 b. Tenant Charges Posted to Due to Owner account The Fix:Reverse process the folio. Adjust the cost code & reprocess the folio

19. Transactions posted to an Owner but the transaction is NOT hitting the General Ledger Reconciling the PRO report – Step 3 What is Missing ? The posting to the Accounts Payable Account The structural relationship within the transaction has been lost. This must be recreated.

20. Transactions posted to an Owner but the transaction is NOT hitting the General Ledger Reconciling the PRO report – Step 3 The Fix:Run the “CONSISTENCY CHECK” report (H – K)

21. Reconciling the PRO report – Step 3 The Fix: Get the results of the report (H – K) and then Call Instant Software First Resort Support to discuss.

22. Reconciling the PRO report – Step 4 The last procedure to follow if your PRO is still out of balance is to compare the Posting Journal for the Owners Account vs. the List of Property Transactions (P-R-E) report. To do this, one method is to: • Run a copy of the posting journal to a text file. • Open the text file in Excel and sort the transactions in property code order. • Run the PRE report like this: Print or Display a List of Property Transactions For a Month You Specify Enter Month/Year (MM/YY) :08/09: Enter 1 for one line version :1: Print a Single Property per Page :N: Specify complexes: Blank for all : : Enter DISPLAY, PRINT, VIEW, FILE, EMAIL or CANC:P: • Compare the each units transactions found on the posting journal to each units transactions on the List of Property Transactions (PRE) report and: • Locate any entries that appear on one of the reports and not the other. • Locate transactions where the value differs between the reports.

23. Reconciling the ERD report What are some of the causes Out of Balances with the A/P in FRS? • Consistency errors: Within FRS if you have an inadvertent shut down of your software caused by the PC freezing up, power outages, etc, transactions can be miss-posted or other kinds of problems. For your GL to be in balance the posted transactions must always have accounting pair (SYX) transactions with it. Run just like we demonstrated earlier • The *AP costcode:If you close the month first, and then cut Owner Checks from a final balance, the first half of the *AP transactions (Debit Due To/From Owners, Credit PM A/P) happens in the closed month, and the second half of the transaction (Debit PM A/P Credit Cash) occurs with the date you cut the check. That is why on the bottom of the ERD report it always says: "Difference should match the Owner Check Total for this month". • Hand-checks:If you show transactions paid by Hand-checks, but fail to post the matching General Ledger Disbursement (G-E-D). • Costcode setup:Costcodes that are setup as Expense costcode (including many of the *xx ones too) must always credit 2300 and have a vendor code. (Remember the Rules to Accept Like Gravity?). The *AP costcode (see #2) is unique in that it the only costcode in FRS that is allowed to post to the 2300 account without a vendor. • Prepayment of Transactions:When you pay a vendor whose transaction is dated in a future month. • Journal Entries: Any Journal entries will cause an OOB because they are not posted to a vendor. • General Ledger Entries:General Ledger Receipts (G-E-R) can cause an OOB if they are not paired with a Credit to a Vendor that has been shown as paid by hand-check.

24. Reconciling the ERD report • Print the Property Management Accounts Payable Due Report (ERD). • Does the end of the report state “Ledger balances with detail”? • If “Yes”, go on to the next account to reconcile. • If “No”, does the difference match the owner check total for this month? • If the difference is NOT the owner check total (from #D above), then locate and fix discrepancies using the following techniques: • Confirm that this is the first month the report goes out of balance by running the report for the previous month. Continue go in back in time till you find the first month it goes out of balance. • Print a posting journal for Property Management Accounts Payable accounts, #______, for the month you are trying to balance and look for any entries that were made through modules other than Property Management (letter other than ‘P’ showing under ‘Srce’). A ‘G’ under ‘Srce’ is correct if a hand check was issued for an invoice and that invoice does not appear on the due report anymore. Verify hand checks by running the Payables Paid by Hand Check Report: ERH • Locate any AP invoices that have been paid with a hand check that still show on the AP Due report. Verify hand checks by running the Payables Paid by Hand Check Report: ERH • Locate any hand checks that debit AP for which there is no invoice in the AP system or the invoice was not flagged as “paid by hand-check”. • Locate any entries that do not have a vendor code under the ‘Cust’ column. Automatic payments to Owner (*AP) should be the only ones you see.

25. Reconciling the ERD report • If the difference is NOT the owner check total (from #D above), then locate and fix discrepancies using the following techniques (Continued): 6.Do a review of your Cost Code list @ P-T-C. Look for: a. Any entries that hit your A/P account but do not have a vendor. Typically the only cost-code this is okay for is the *AP. b. Any cost-codes that have a vendor but do not hit the A/P account. 7. Run a Consistency Report (HK) to see if there are linkage errors causing the out of balance F.Reprint the Property Management Accounts Payable Due Report (ERD).

26. Reconciling the ERD report– Step A DATE Use “Y” when doing reconciliation

27. Reconciling the ERD report– Step B

28. Reconciling the ERD report - Step D *AP “Difference should equal the owner check total the month” What does this mean? 08/31/08 First Resort Software V10.25 Property Management Accounts Payable Due Report as of 08/31/08 SaledateProp/Tnt Invoice #Description Tran #Amount Due Totals Current 30 Days 60 Days 90 Days Total Due 2614.65 75.03 368.10 2263293.35 2266351.13 Balance per GL in Account 2300 -2275216.12 Ledger out of balance with detail by 8864.99. Difference should equal the Owner Check Total for this month

29. Reconciling the ERD report- Step D *AP First Resort processes Payments to Owner transactions (*AP) through the Accounts Payable account. The first part of the *AP transaction is posted when Owner Checks are Posted. It is dated the last day of the closed month. The second part of the *AP transaction is posted when Owner Checks are Posted. It is dated the day the check is cut.

30. Enter Property Code :A1200: Enter Owner Number : 1: Enter Costcode :*AP : Enter Inv/Ref Number :0808 : Enter Description L1 :Payment To Owner : Enter Description L2 : : Enter Date of Payment :08/31/08: Enter Amount in $ : 80.00: Date Entered :09/12/08: Stmt :08/08: Transaction Number : 13119: AP Vendor : : Acct : 3000: $ : 80.80: Acct : 2300: Paid on :09/12/08: Acct : 2300: $ : -80.00: Acct : 1000: Check Number : 6903: GL Date :08/31/08: Delete Byte : 0: Record Number :646412: Account Number :3000: Record Type :D: GL Date : 10471: 08/31/08 Amount :80.00:: X File Record # :2099040: Next Distr Record # :286936: Delete Byte : 0: Record Number :646474: Account Number :1000: Record Type :P: GL Date : 10483: 09/12/08 Amount :-80.00: : X File Record # :2099040: Next Distr Record # : 646443: Reconciling the ERD report -Step D *AP PMX SYX1 SYX3

31. Reconciling the ERD report -Audit the *AP 1. Set the Audit 2. Run the Audit Report (R-F) for the Last day of the month. COSTCODE *AP Payment To Owner ACCOUNT 3000 Due To Owners 08/31/08 P Payment To Owner 12443 A1000 1530.84 08/31/08 P Payment To Owner 12444 A1200 220.00 08/31/08 P Payment To Owner 12445 A1600 475.00 08/31/08 P Payment To Owner 12446 FIFTY 611.01 08/31/08 P Payment To Owner 12447 HOTTB 135.00 08/31/08 P Payment To Owner 12448 THREE 60.00 08/31/08 P Payment To Owner 12449 THREE 60.00 08/31/08 P Payment To Owner 12450 THREE 60.00 08/31/08 P CHECK #5000 VOIDED 12443 A1000 -1530.84 COST CODE *AP Payment To Owner SUBTOTAL 1621.01 3. Remember to subtract off any *AP Voided Transactions

32. Reconciling the ERD report -Step D *AP TrandateSrcDescription Fol/PropAmount COSTCODE *AP Payment To Owner ACCOUNT 3000 Due To Owners 08/31/07 P Payment To Owner 12443 A1000 1530.84 08/31/07 P Payment To Owner 12444 A1200 220.00 08/31/07 P Payment To Owner 12445 A1600 475.00 08/31/07 P Payment To Owner 12446 FIFTY 611.01 08/31/07 P Payment To Owner 12447 HOTTB 135.00 08/31/07 P Payment To Owner 12448 THREE 60.00 08/31/07 P Payment To Owner 12449 THREE 60.00 08/31/07 P Payment To Owner 12450 THREE 60.00 08/31/07 P CHECK #5000 VOIDED 12443 A1000 -1530.84 COST CODE *AP Payment To Owner SUBTOTAL 1621.01 TOTAL 3151.85 RF#5 Audit You are in balance if these two values are equal. 08/31/08 First Resort Software V10.25 Property Management Accounts Payable Due Report as of 08/31/08 SaledateProp/Tnt Invoice #Description Tran #Amount Due Totals Current 30 Days 60 Days 90 Days Total Due 2614.65 75.03 368.10 2263293.35 2266351.13 Balance per GL in Account 2300 -2275216.12 Ledger out of balance with detail by 3151.85

33. Reconciling the ERD report – Step E1 Run the ERD Report back in time to find out where the account first went out of balance. Log this information along with the *AP values until you find the first month that the Difference goes out of balance.

34. Reconciling the ERD report - Printed Checks Note the two pairs of SYX transactions:

35. Reconciling the ERD report - Hand Checks Select specific invoice(s) for payment. Mark this invoice “H” as paid by Hand Check Enter the date of payment and the Hand Check # Enter Y to confirm the date

36. Reconciling the ERD report - Hand Checks Invoice is marked as paid by Hand Check What’s the most common A/P Problem?

37. Reconciling the ERD report - Hand Checks Showing the invoice as paid by hand check does not disburse funds. The Fix: You also need to enter the hand check information @ G-E-D! What account number occupies: “Acct :1: 0:”??? What value, (-) or (+)???

38. Reconciling the ERD report -Step E2 E-R-H E-R-H Please How do I know what Hand Checks I have written?

39. This report then shows you all the Invoices you have posted by choosing the “H” to be paid by Hand Check option. Reconciling the ERD report -Step E2 E-R-H

40. Reconciling the ERD report -Step E2-E3-E4 E – R - H vs. G – R – P

41. Reconciling the ERD report -Step E5-E6a&b Srce = P Note the Vendor Codes *AP transactions (no Vendor code)

42. Reconciling the ERD report -Step E5-E6a&b Expense Costcode Missing the Vendor Code Payment Costcode w/ a Vendor Code

43. Other issues and ideas Keep in mind that if you have a cost code that does not have a vendor code (or that vendor code is marked “Deleted” @ E-A) then it will not show on the E-R-D report! Just like the PRO, the errors could be due to consistency issues, so you may have to run the H-K Consistency Check. Reconciling the ERD report -Step E7

44. Reconciling the TRD report DATE Use “Y” when doing reconciliation

45. A. Print the Property Management Accounts Payable Due Report (T-R-D). B. Does the end of the report state “Ledger balances with detail”? C. If “Yes”, go on to the next account to reconcile. D. If “No”, then locate and fix discrepancies using the following techniques: Reconciling the TRD report • 1. Print a posting journal for Travel Agent Accounts Payable accounts, #______, for the month you are trying to balance and look for any entries that were made through modules other than Property Management (letter other than ‘P’ showing under ‘Srce’). A ‘G’ under ‘Srce’ is correct if a hand check was issued for an invoice and that invoice does not appear on the due report anymore. • 2. Locate any AP invoices that have been paid with a hand check that still show on the AP Due report. Verify hand checks by running the Paid by Hand Check Report (E-R-H). • 3. Locate any hand checks that debit AP for which there is no invoice in the AP system or the invoice was not flagged as “paid by hand-check”. • 4. Locate any entries missing an IATA Number(Pxxxxxxxx)under the ‘Cust’ column. • 5. Run a Consistency Report (H-K) to see if there are linkage errors causing the out of balance. E. Reprint the Property Management Accounts Payable Due Report (T-R-D). F. If a discrepancy still exists, consult with your Accountant as to the appropriate adjustment.

46. Reconciling the TRD report Trandate Srce Cust Description Reference Amount ACCOUNT 2400 Travel Agents Accounts Payable OPENING BALANCE = -105.00 07/31/07 P15000000 A1600 , 7,T.A. To Be Paid 07 1718 -100.00 12/31/07 P14000000 F 1735,12,FIFTY 1735 07/27 12 1735 -100.80 10/31/08 F 1732,10,A1000 1732 05/11 10 1732 -5.00 ACCRUALS = -205.80 NET CHANGE = -205.80 ACCOUNT 2400 Travel Agents Accounts Payable ENDING BALANCE = -310.80 Missing IATA Number!

47. Reconciling the CRD report DATE Use “Y” when doing reconciliation

48. A. Print the Property Management Accounts Payable Due Report (C-R-D). B. Does the end of the report state “Ledger balances with detail”? C. If “Yes”, go on to the next account to reconcile. D. If “No”, then locate and fix discrepancies using the following techniques: Reconciling the CRD report • 1. Print a posting journal for Business Accounts Payable accounts, #______, for the month you are trying to balance and look for any entries that were made through modules other than Business A/P (letter other than ‘C’ showing under ‘Srce’). A ‘G’ under ‘Srce’ is correct if a hand check was issued for an invoice and that invoice does not appear on the due report anymore. • 2. Locate any AP invoices that have been paid with a hand check that still show on the AP Due report. Verify hand checks by running the Payables Paid by Hand Check Report (C-R-H). • 3. Locate any hand checks that debit AP for which there is no invoice in the AP system or the invoice was not flagged as “paid by hand-check”. • 4. Locate any entries that do not have a vendor code under the ‘Cust’ column. • 5. Run a Consistency Report (H-K) to see if there are linkage errors causing the out of balance. E. Reprint the Property Management Accounts Payable Due Report (C-R-D). F. If a discrepancy still exists, consult with your Accountant as to the appropriate adjustment.

49. Reconciling the CRD report Trandate Srce Cust Description Reference Amount ACCOUNT 2350 Business Accounts Payables OPENING BALANCE = 0.00 10/20/08 C NLA CHECK AP # 2001 VOIDED CK 2001 100.00 11/23/08 C ASKIC 11854198-01 #8 TESTDUP 1443.00 11/23/08 C ASKIC 11854187-01 # 9 1443.00 12/30/08 C NLA 123 100.00 12/30/08 C TCPMI CHECK AP # 2003 VOIDED CK 2003 100.00 REVERSE ACCRUALS = 3186.00 10/29/08 P ASKIC W 1034, ,A1000 WO 1034 -200.00 DISBURSEMENTS = -200.00 Letter other than ‘C’ showing under ‘Srce’

50. Reconciling Clearing Accounts Chart of Accounts PTC Costcode List Assets 1000 Cash 1100 Long Term Cash Liabilities 2000 Advance Deposits 2100 Long Term Deposits 2200 Due to/from Operating 2300 Accounts Payable 2400 Travel Agent Payable 2500 Sales Tax Payable 2600 Security Deposits Held 2700 Last Month’s Rent 2799 Work Order Transit 2899 Clearing for Transfers 2999 Owner Transit Account Owner Equity 3000 Due to/from Owners CCodeDescription DebitCredit *GD T.A. Prededuct 2200 2000 *GE T.A. To Be Paid 2200 2400 *GN T.A. To Be Paid 2200 2400 *GP T.A. Prededuct 2200 2000 *GR T.A. Prededuct 2200 2000 *GZ T.A. To Be Paid 2200 2400 PTO Payment To Owner 3000 2899 REIMB Reimbursement To Owner 2899 3000 WOBIL Work Order Billing 3000 2799 WOINC Work Order Income 2799 2300 XFF+ Xfer From ADVDEP To Clear 2000 2899 XFF- Xfer From Clear to ADVDEP 2899 2000 XFFL+ Xfer From LT ADVDEP To Clear 2100 2899 XFFL- Xfer From Clear to LT ADVDEP 2899 2100 XFO+ Xfer From Owner to Clearing 3000 2899 XFO- Xfer From Clearing to ADVDEP 2899 2000 XS-EX Xfer from SecDep to Clear 2600 2899