Chart of Accounts
ChartofAccounts
Records
32| Account Number | Account Name | Account Sub Type | Account Type | Is Posting | Actions |
|---|---|---|---|---|---|
| 1000 | Cash | Cash | Asset | Yes | |
| 1100 | Restricted Cash | Cash | Asset | Yes | |
| 1200 | Accounts Receivable / Due From | Receivable | Asset | Yes | |
| 1300 | Interest Receivable | Receivable | Asset | Yes | |
| 1350 | PIK Interest Receivable | Receivable | Asset | Yes | |
| 1500 | Prepaid Expenses | Prepaid | Asset | Yes | |
| 2000 | Investments at Cost | Investments | Asset | Yes | |
| 2010 | Principal Payment / Cost Reduction | Investments | Asset | Yes | |
| 2020 | Valuation Increase (Credit Decrease) | Investments | Asset | Yes | |
| 2050 | Unrealized Appreciation (Contra) | Investments | Asset | Yes | |
| 2100 | Premium / Discount on Debt (Optional) | Investments | Asset | Yes | |
| 3000 | Accounts Payable | Payable | Liability | Yes | |
| 3100 | Accrued Expenses | Accrual | Liability | Yes | |
| 3200 | Management Fees Payable | Payable | Liability | Yes | |
| 3300 | Subscription Line / Revolver | Debt | Liability | Yes | |
| 3400 | Interest Payable | Accrual | Liability | Yes | |
| 4000 | LP Capital | Capital | Equity | Yes | |
| 4010 | GP Capital | Capital | Equity | Yes | |
| 4100 | Retained Earnings / Net Assets | Equity | Equity | Yes | |
| 5000 | Interest Income | Investment Income | Revenue | Yes | |
| 5050 | PIK Interest Income | Investment Income | Revenue | Yes | |
| 5100 | Dividend Income | Investment Income | Revenue | Yes | |
| 5200 | Realized Gain (Loss) | Realized | Revenue | Yes | |
| 5300 | Unrealized Gain (Loss) | Unrealized | Revenue | Yes | |
| 5400 | Fee Income (Optional) | Other | Revenue | Yes | |
| 6000 | Management Fees | Operating | Expense | Yes | |
| 6100 | Professional Fees | Operating | Expense | Yes | |
| 6200 | Travel and Meals | Operating | Expense | Yes | |
| 6300 | Interest Expense | Financing | Expense | Yes | |
| 6400 | Bank Fees | Operating | Expense | Yes | |
| 7000 | Distributions to LPs | Distributions | Equity | Yes | |
| 7010 | Distributions to GP | Distributions | Equity | Yes |