| Aggregate Adjustment on HUD-1 |
| When setting up the "escrows", "impounds" or "reserve" items on the HUD-1 Settlement Statement in the 1000 series, the last line, usually line 1011, is an adjustment made based on calculating with two different accounting methods. This is something few of us will ever need to know, but the text of 3500.17(d) is presented here for reference. |