Cash Support Master List

This is a list of various types of transactions that may be relevant to a fund or investment entity.

Updated over a week ago

This article provides a comprehensive list of income, expenses, and other transaction categories that are relevant to funds and investment entities. From loan fees and commissions to marketing expenses, each category includes a brief description and an example of the type of transaction that may fall under it. This list can be a useful reference for tracking and analyzing financial transactions related to a fund or investment entity. The example provided reflects the ideal support Verivest’s Fund Administration team would receive in order to accurately and easily record the entity’s transactions.




Amounts Due from/to Borrower

Amounts to be received from a buyer of an asset to whom the entity has loaned money

Amounts owed to borrower

Amounts Due from/to Investor

Amounts to be received from investors

Amounts owed to investors that are not income distributions

Amounts Due from/to Property Manager

Amounts to be received from a property manager

Amounts owed to property manager for items paid by PM

Amounts Due from/to Related Party

Amounts to be received or paid related to intercompany entities

Amounts Due from/to Servicer

Amounts to be received from a loan servicer

Amounts owed to servicer for items paid by servicer

Bank Fees, Bank Credit & Bank Interest

Fees charged by the bank for normal operations, fees refunded by the bank, and interest received from the bank

Broker Fees

Amount paid to brokers to execute transactions or provide specialized services

Capital Raise Fees

Fees paid for capital raising activities in order to provide additional capital to the fund

Capitalized Acquisition Fees

Acquisition fees related to the purchase or sale of applicable assets

Commission Expense

Commissions paid

Conference Fees

Fees paid to attend a conference

Credit Card Credit/ Refund & Payments

Amounts owed to credit card companies for transactions using the credit card account of the fund and any amounts refunded to the credit card

Custodial Fees

Fee paid to a brokerage firm for the services associated with the investment

Due Diligence Fees

Fees paid for due diligence background checks and independent verifications performed for the fund

Dues & Subscriptions

Payment for different subscriptions

Earnest Money Deposit

Amounts paid to confirm a contract

Errors (In and Out)

Amounts wired in or out of the bank account in error and returned

Escrow Fees

Fees paid to an escrow who holds and transfers funds during sale

Fee Income - Lien Release fees

Fees received upon payoff related to lien release

Fee Income - Other fees

Other service charges earned that do not fall into a more specific category

Financing Costs

Financing costs on notes, loans or other borrowings


Gifts to investors, and others which are promotional in nature and in the course of trade and business

Inspection Fees

Inspections fees incurred for inspection required under the loan agreement

Insurance Expense

Property insurance and loan insurances paid

Interest Payable - Noteholder

Periodic interest accrued on investor notes or other notes entered into by the entity

Interest Payable - Temporary Notes

Periodic interest accrued on temporary investor notes

Interest Receivable - Noteholder

Periodic interest income on notes funded by the fund

Interest Reserves

Interest funded by borrower in advance - either as collateral or to allow periodic interest payment advances

Internal bank transfers (non-deployment related)

Movements between the fund’s bank accounts that do not relate to the deployment of investor subscription cash

Investment Distribution

Distribution amounts received from an underlying investment owned by the fund

Investment Foreclosure - Real Estate Owned

Foreclosure on a property for which the fund had a secured interest in a loan

Investment Purchase - Funds, Equity, Direct Real Estate

Investment corresponding to an ownership interest in a fund

Investment corresponding to purchase of stocks of an entity

Investment corresponding to an ownership interest in a specific property

Investment Purchase-

Real estate

Direct purchase of real estate by the fund

Investment Purchase - Loans

Loans originated by the fund

Investment Sale - Loans

Sale of loans originated by the fund

Investment Sale - Loans sold to Third Party / Loan Assignments

Assignment of loans originated by the fund to a third party

Investment Sale - Real Estate Owned

Sale of an REO property

Investments - Loan Draws and Draw Fees

Draws on existing loans and fees paid by borrowers for loan draws

Investments - Loan Paydown/ Payoff

Paydowns and/or payoffs on loans that the fund has originated

Investor Contributions (new and additional funds)

New or additional investor contributions into the fund

Investor Contributions (Preferred Equity)

Preferred Equity contributions for REITs

Investor Contributions (with Capital Calls)

Investor contributions for funds that have capital calls

Investor Deployments

The deployment of investor contributions to the fund’s equity

Investor Redemptions

The withdrawal of investor capital from the fund

Licenses and Fees

Licenses and fees necessary for the fund's operations

Loan Fees Receivable - Origination, Extension and Modification

Loan origination and/or extension fees owed to the fund

Loan Payments - Interest, Principal, Late fees, servicing and others

Loan payments received from borrowers

Line Of Credit Advance, Paydown and Interest

Line of Credit borrowings received from the bank (or intercompany entity) based on prior commitment to make loans to the fund up to a specified maximum, usually for one year, and any payments made on the line.

Marketing / Advertising expenses

Cost incurred in promoting the operations of the fund

Meals and Entertainment

Meals and entertainment expenses incurred related to entertaining a client, customer, or employee

Miscellaneous Expenses

Sundry expenses which are non-recurring and incidental expenses

Miscellaneous Income

Includes various sources of income which is not commonly received by the fund

Mortgage Loan Payments

Payments made against a mortgage loan taken out by the fund or entity

Notes Payable

Amount payable either on demand or at a fixed or determinable future date, with interest

Notes Receivable

Amount of promissory note to be received at a future date

Office Supplies

Small purchases that are needed for office employees.

Organizational Costs

The costs of organizing an entity if the firm incurs the costs specifically to create the entity

Payroll Expense

Payments made associated with hiring employees and independent contractors for your business

Pending Investments

Investments not active as of last day of period

Permanent Noteholders - Contribution

Investor contributions into a note issued by the fund

Permanent Noteholders - Redemption

Investor withdrawals/ redemptions from a note issued by the fund

Postage & Delivery

Courier and mailing services expenses

Preferred Dividend Income Payments

Dividend payments to the preferred equity investors of a REIT

Prepaid Expenses

Expenses paid in advance to be recognized within 12 months

Processing Fees

One-time charge for processing documents, requests, transactions

Professional fees - Accounting, Tax and Audit

Costs incurred in employing accounting services including bookkeeping, tax preparation, and auditing

Professional fees - Appraisal

Professional fees paid to independent property appraiser to determine market value of property

Professional fees - Legal

Costs incurred in availing legal services

Professional Fees - Notary

Costs incurred in availing notarial services

Professional Fees - Consulting

Fees paid to management consulting firms for professional services employed

Property Management Fees

Fees paid to the property manager for managing the property

Recording Fees

Fees levied by the government to document real estate transactions in order to make them a matter of public record

Referral Fees

Finder or referral fees incurred

Rental Expense

Rental expenses incurred by the fund

Rental Income

Rental income earned by the fund

Repairs and Maintenance

Repair/maintenance of fixed assets to working order that do not extend the expected useful life of the asset

Returned Earnest Money Deposit

Amounts paid to confirm a contract that have been returned

Security Deposits Held

Deposits paid to the fund for rental services provided which may be refunded or forfeited by the tenant

Start-Up Costs

Costs associated with the implementation of business and incurred before the entity is active, such as research, travel, consulting fees, advertising

Taxes - Franchise

Franchise Taxes paid

Taxes - Property

Taxes levied on real property, primarily upon Land and Buildings

Taxes - Refund

Refund of taxes previously paid

Taxes - State, Penalties, Interest

Taxes due to the local government

Payment due to failure to pay taxes

Interest on delayed payments of taxes

Third Party Fees Payable

Fees payable to a third party related to loans

Travel Expense

Business travel expenses


Cost incurred by using utilities such as electricity, water, waste disposal, heating, and sewage

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