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TNE

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

Subledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Ledger

A type of ledger that records detailed accounting information (such as transaction information) that is not usually reported or shown,...

Subsidiary Account

A type of account that is controlled by a single account known as a control account. This account is part...

Gross Basis

In accounting, gross basis is a type of treatment whereby an entity accounts for, and recognizes/ presents, its financial statement...

GCO

It stands for gross charge-off; the amount of finance (loans extended) that is not recovered by a lender (e.g., a...

Gross Charge-Off

The amount of finance (loans extended) that is not recovered by a lender (e.g., a bank). In other words, it...

ALLL

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...

Allowance for Loan and Lease Losses

An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....

CECL

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...