One-Time Adjustment to Undivided Earnings for those credit unions who have adopted ASC Topic 326 - Financial Instruments - Credit Losses (CECL)

Acct Code	Description	Tip for pulling data stored in CU*BASE
NW0002	Report the one-time initial adjustment to undivided earnings resulting from the adoption of ASC Topic 326 - Financial Instruments - Credit Losses (CECL).	This can be a General ledger balance from your credit union balance sheet. Obtain the balance of the G/L account as of quarter end.
	One or more automation routines are available for this Account Code. Click $images\ebx_543273246.gif$ to select from the available routines and configure the data.

The NCUA provides detailed descriptions on the Call Report Account Codes in their comprehensive Call Report Instructions available with the current Call Report on the http://www.ncua.gov website.

For more information about the 5300 Call Report Software, open the book.