Participants review the basic objective of spreading financial statements in a software system and, in so doing, explore the necessity for everyone involved in the spreading process to be fully informed about the risk indicators used by their institution in reaching a credit decision and the required computational methodology for each such risk indicator. They focus on the more common errors in spreading income statement and balance sheet information and the possible impact of these errors on a range of risk measures. Further, Participants examine the importance of properly reconciling changes in net worth or partners' capital. In addition, they identify various pitfalls from insertion of new accounts into the software system's default set of accounts as well as examine the importance of matching financial statement terminology with the software system's account terminology.