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Cash Support Master List

Oct 29, 2026

Cash Support Master List

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

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.

Transaction Type	Description	Example
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.	View Example
Amounts Due from/to Investor	Amounts to be received from investors. Amounts owed to investors that are not income distributions.	View Example
Amounts Due from/to Property Manager	Amounts to be received from a property manager. Amounts owed to property manager for items paid by PM.	View Example
Amounts Due from/to Related Party	Amounts to be received or paid related to intercompany entities.	View Example
Amounts Due from/to Servicer	Amounts to be received from a loan servicer. Amounts owed to servicer for items paid by servicer.	View Example
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.	View Example
Broker Fees	Amount paid to brokers to execute transactions or provide specialized services.	View Example
Capital Raise Fees	Fees paid for capital raising activities in order to provide additional capital to the fund.	View Example
Capitalized Acquisition Fees	Acquisition fees related to the purchase or sale of applicable assets.	View Example
Commission Expense	Commissions paid.	View Example
Conference Fees	Fees paid to attend a conference.	View Example
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.	View Example
Custodial Fees	Fee paid to a brokerage firm for the services associated with the investment.	View Example
Due Diligence Fees	Fees paid for due diligence background checks and independent verifications performed for the fund.	View Example
Dues & Subscriptions	Payment for different subscriptions.	View Example
Earnest Money Deposit	Amounts paid to confirm a contract.	View Example
Errors (In and Out)	Amounts wired in or out of the bank account in error and returned.	View Example
Escrow Fees	Fees paid to an escrow who holds and transfers funds during sale.	View Example
Fee Income - Lien Release Fees	Fees received upon payoff related to lien release.	View Example
Fee Income - Other Fees	Other service charges earned that do not fall into a more specific category.	View Example
Financing Costs	Financing costs on notes, loans or other borrowings.	View Example
Gifts	Gifts to investors and others which are promotional in nature and in the course of trade and business.	View Example
Inspection Fees	Inspection fees incurred for inspection required under the loan agreement.	View Example
Insurance Expense	Property insurance and loan insurances paid.	View Example
Interest Payable - Noteholder	Periodic interest accrued on investor notes or other notes entered into by the entity.	View Example
Interest Payable - Temporary Notes	Periodic interest accrued on temporary investor notes.	View Example
Interest Receivable - Noteholder	Periodic interest income on notes funded by the fund.	View Example
Interest Reserves	Interest funded by borrower in advance, either as collateral or to allow periodic interest payment advances.	View Example
Internal Bank Transfers (non-deployment related)	Movements between the fund's bank accounts that do not relate to the deployment of investor subscription cash.	View Example
Investment Distribution	Distribution amounts received from an underlying investment owned by the fund.	View Example
Investment Foreclosure - Real Estate Owned	Foreclosure on a property for which the fund had a secured interest in a loan.	View Example
Investment Purchase - Funds, Equity, Direct Real Estate	Investment corresponding to an ownership interest in a fund, purchase of stocks of an entity, or an ownership interest in a specific property.	View Example
Investment Purchase - Real Estate	Direct purchase of real estate by the fund.	View Example
Investment Purchase - Loans	Loans originated by the fund.	View Example
Investment Sale - Loans	Sale of loans originated by the fund.	View Example
Investment Sale - Loans to Third Party / Loan Assignments	Assignment of loans originated by the fund to a third party.	View Example
Investment Sale - Real Estate Owned	Sale of an REO property.	View Example
Investments - Loan Draws and Draw Fees	Draws on existing loans and fees paid by borrowers for loan draws.	View Example
Investments - Loan Paydown/Payoff	Paydowns and/or payoffs on loans that the fund has originated.	View Example
Investor Contributions (new and additional funds)	New or additional investor contributions into the fund.	View Example (New) / View Example (Additional)
Investor Contributions (Preferred Equity)	Preferred Equity contributions for REITs.	View Example
Investor Contributions (with Capital Calls)	Investor contributions for funds that have capital calls.	View Example
Investor Deployments	The deployment of investor contributions to the fund's equity.	View Example
Investor Redemptions	The withdrawal of investor capital from the fund.	View Example
Licenses and Fees	Licenses and fees necessary for the fund's operations.	View Example
Loan Fees Receivable - Origination, Extension and Modification	Loan origination and/or extension fees owed to the fund.	View Example
Loan Payments - Interest, Principal, Late Fees, Servicing and Others	Loan payments received from borrowers.	View Example
Line of Credit Advance, Paydown and Interest	Line of Credit borrowings received from the bank 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.	View Example
Marketing / Advertising Expenses	Cost incurred in promoting the operations of the fund.	View Example
Meals and Entertainment	Meals and entertainment expenses incurred related to entertaining a client, customer, or employee.	View Example
Miscellaneous Expenses	Sundry expenses which are non-recurring and incidental.	View Example
Miscellaneous Income	Includes various sources of income not commonly received by the fund.	View Example
Mortgage Loan Payments	Payments made against a mortgage loan taken out by the fund or entity.	View Example
Notes Payable	Amount payable either on demand or at a fixed or determinable future date, with interest.	View Example
Notes Receivable	Amount of promissory note to be received at a future date.	View Example
Office Supplies	Small purchases that are needed for office employees.	View Example
Organizational Costs	The costs of organizing an entity if the firm incurs the costs specifically to create the entity.	View Example
Payroll Expense	Payments made associated with hiring employees and independent contractors for your business.	View Example
Pending Investments	Investments not active as of the last day of the period.	View Example
Permanent Noteholders - Contribution	Investor contributions into a note issued by the fund.	View Example
Permanent Noteholders - Redemption	Investor withdrawals/redemptions from a note issued by the fund.	View Example
Postage & Delivery	Courier and mailing services expenses.	View Example
Preferred Dividend Income Payments	Dividend payments to the preferred equity investors of a REIT.	View Example
Prepaid Expenses	Expenses paid in advance to be recognized within 12 months.	View Example
Processing Fees	One-time charge for processing documents, requests, or transactions.	View Example
Professional Fees - Accounting, Tax and Audit	Costs incurred in employing accounting services including bookkeeping, tax preparation, and auditing.	View Example
Professional Fees - Appraisal	Fees paid to an independent property appraiser to determine market value of property.	View Example
Professional Fees - Legal	Costs incurred in availing legal services.	View Example
Professional Fees - Notary	Costs incurred in availing notarial services.	View Example
Professional Fees - Consulting	Fees paid to management consulting firms for professional services employed.	View Example
Property Management Fees	Fees paid to the property manager for managing the property.	View Example
Recording Fees	Fees levied by the government to document real estate transactions in order to make them a matter of public record.	View Example
Referral Fees	Finder or referral fees incurred.	View Example
Rental Expense	Rental expenses incurred by the fund.	View Example
Rental Income	Rental income earned by the fund.	View Example
Repairs and Maintenance	Repair/maintenance of fixed assets to working order that does not extend the expected useful life of the asset.	View Example
Returned Earnest Money Deposit	Amounts paid to confirm a contract that have been returned.	View Example
Security Deposits Held	Deposits paid to the fund for rental services provided which may be refunded or forfeited by the tenant.	View Example
Start-Up Costs	Costs associated with implementing a business and incurred before the entity is active, such as research, travel, consulting fees, and advertising.	View Example
Taxes - Franchise	Franchise taxes paid.	View Example
Taxes - Property	Taxes levied on real property, primarily upon land and buildings.	View Example
Taxes - Refund	Refund of taxes previously paid.	View Example
Taxes - State, Penalties, Interest	Taxes due to the local government. Payment due to failure to pay taxes. Interest on delayed payments of taxes.	View Example
Third Party Fees Payable	Fees payable to a third party related to loans.	View Example
Travel Expense	Business travel expenses.	View Example
Utilities	Cost incurred by using utilities such as electricity, water, waste disposal, heating, and sewage.	View Example