Russian Federation
The article discusses the application of the FIFO method for calculating overdue debt on loans in a bank's data warehouse (DWH). The algorithm directs payments to cover the earliest outstanding amounts, which is necessary for accurately determining the duration of delinquency and assessing risks in analytical systems. Problems and peculiarities of delinquency accounting using the FIFO method were examined, and a three-level approach for implementation in the DWH was proposed.
corporate data warehouse (DWH), bank, delinquency accounting, risk assessment, databases, FIFO
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