Amortization of Bank Guarantee Commission

T-24 amortize MD commission on given charge rate.

Debit customer account and credit CAPITALIZATION account No: PL12345

For Example if we credit USD 500.00 for one year commission from date of LG issuance till last expiry date (one year)

This credit not appear in transaction account No.PL12345. But amortize amount reflect in trasaction entries.like this:

Accrual interest debit with USD 5.00
Commission Recoved credit with USD 5.00
.
Here my question why the credit of upfrnot recovered amount USD 500/- not reflect in transaction entries.

However in GL for Assets& Liability balance receivable amount appear and in Profit and Loss
and amount debited from receivable reflect in Profit & loss account.

Is there any shadow account concept in T-24 for amortization of LG commission.

Kindly reply,
Thanks

WHEN WE RECOVER LG COMMISSION UPFROM FROM DATE OF LG ISSUANCE TO LG EXPIRY DAET AND credit IN P&L account.

At the same day COB, Upfront amount booked in P&L account moved into GL. And system debit amortized amount from there and credit the amortize amount in P&L. We may see amortized credit amount in PL statement. But the amount recoverd at the time of issuance of LG not reflect in PL statement.
.
After COB completion, remaining balance of unamortized amount with MD reference reflect in CRD.SBGL report. with complete console keys.
.
Why the amount we recovered at the time of issuance not appear in PL statement?

WAITING FOR YOUR EXPERTISE

Answer of my query still incomplete.

In EB.Accrual we may only see transaction entries. Why the system not reflect amount credit in income.
system only reflect amount being amoritized.