# Questions? We have answers.

## Summary

Learn how [MindBridge Account Classification ("MAC") codes](https://support.mindbridge.ai/hc/en-us/articles/22819163288343) are organized by account level, and which control points and analytics they impact.

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## Usage and control point impact

The following is a list of MAC codes used in MindBridge.

### Level 1 (L1) codes

|     |     |     |
| --- | --- | --- |
| **MAC** **code** | **Financial group** | **Control points** |
| 1000 | Assets | - Not-for-profit entities only:<br>  - [Interfund Transfer](https://support.mindbridge.ai/hc/en-us/articles/360058192553) |
| 2000 | Liabilities | N/A |
| 3000 | Equity | N/A |
| 4000 | Income | N/A |
| 5000 | Expenses | - [Expense Flurry](https://support.mindbridge.ai/hc/en-us/articles/360056330014-Expense-Flurry-Control-point-GL)<br>- Not-for-profit entities only:<br>  - [Fund Expense Flurry](https://support.mindbridge.ai/hc/en-us/articles/360058193253)<br>  - [Split Expenses (Single Transaction)](https://support.mindbridge.ai/hc/en-us/articles/360058192573-Split-Expense-Single-Transaction-Control-point-GL)<br>  - [Split Expenses (Multiple Transactions)](https://support.mindbridge.ai/hc/en-us/articles/360058192593-Split-Expense-Multiple-Transactions-Control-point-GL) |
| L1 codes | All | - [Flow Analysis](https://support.mindbridge.ai/hc/en-us/articles/360055740094)<br>- [Rare Flow](https://support.mindbridge.ai/hc/en-us/articles/360057583473)<br>- [Unusual Amount](https://support.mindbridge.ai/hc/en-us/articles/18397426926999-Unusual-Amount-Control-point-v-4-GL) |

### Level 2 (L2) codes

|     |     |     |
| --- | --- | --- |
| **MAC code** | **Financial group or subgroup** | **Control points** |
| L2 codes | All | - [Flow Analysis](https://support.mindbridge.ai/hc/en-us/articles/360055740094)<br>- [Rare Flow](https://support.mindbridge.ai/hc/en-us/articles/360057583473)<br>- [Unusual Amount](https://support.mindbridge.ai/hc/en-us/articles/18397426926926999-Unusual-Amount-Control-point-v-4-GL) |

### Level 3 (L3) codes

|     |     |     |
| --- | --- | --- |
| **MAC code** | **Financial group or subgroup** | **Control points** |
| 1101 | Cash & cash equivalents | - [Cash Expenditure](https://support.mindbridge.ai/hc/en-us/articles/360057902413)<br>- [Cash to Bad Debt Conversion](https://support.mindbridge.ai/hc/en-us/articles/360056059854) |
| 2304 | Bank overdraft | - [Cash Expenditure](https://support.mindbridge.ai/hc/en-us/articles/360057902413)<br>- [Cash to Bad Debt Conversion](https://support.mindbridge.ai/hc/en-us/articles/360056059854) |
| 2306 | Cheques and other items in transit | - [Cash Expenditure](https://support.mindbridge.ai/hc/en-us/articles/360057902413)<br>- [Cash to Bad Debt Conversion](https://support.mindbridge.ai/hc/en-us/articles/360056059854) |
| 2305 | Credit card loans | - [Cash Expenditure](https://support.mindbridge.ai/hc/en-us/articles/360057902413)<br>- [Cash to Bad Debt Conversion](https://support.mindbridge.ai/hc/en-us/articles/360056059854) |
| 5215 | Bad debts | - [Cash to Bad Debt Conversion](https://support.mindbridge.ai/hc/en-us/articles/360056059854) |
| L3 codes | Assets, Liabilities, Equity, Income and Expenses | - [Complex Structure](https://support.mindbridge.ai/hc/en-us/articles/13459504871447-Complex-Structure-Control-point-v-2-GL)<br>- [Change in Account Trend](https://support.mindbridge.ai/hc/en-us/articles/18366416265239-Change-in-Account-Trend-Control-point-GL)<br>- [Expert Rules](https://support.mindbridge.ai/hc/en-us/articles/4405087169559)<br>- [Flow Analysis](https://support.mindbridge.ai/hc/en-us/articles/360055740094)<br>- [Outlier Anomaly](https://support.mindbridge.ai/hc/en-us/articles/13492427923863)<br>- [POP Change in Risk Profile](https://support.mindbridge.ai/hc/en-us/articles/4781503509655-POP-Change-in-Risk-Profile-Control-point-GL)<br>- [POP Change in Transaction Frequencies](https://support.mindbridge.ai/hc/en-us/articles/4781462709911-POP-Change-in-Transaction-Frequencies-Control-point-GL)<br>- [POP Change in Transaction Values](https://support.mindbridge.ai/hc/en-us/articles/4781117043991-POP-Change-in-Transaction-Values-Control-point-GL)<br>- [Rare Flow](https://support.mindbridge.ai/hc/en-us/articles/360057583473)<br>- [Unusual Amount](https://support.mindbridge.ai/hc/en-us/articles/18397426926926999-Unusual-Amount-Control-point-v-4-GL)<br>- [Unusual Digit Transposition](https://support.mindbridge.ai/hc/en-us/articles/22410372084887-Unusual-Digit-Transposition-Control-point-GL) |

While the lists above comprise the MAC codes as well as the control points they impact, the following are specific control points that use all MAC codes at all levels:

- [Flow Analysis](https://support.mindbridge.ai/hc/en-us/articles/360055740094) incorporates scores from _Rare Flows_, which is affected by the mapping of MAC codes at all levels.
- [Rare Flow](https://support.mindbridge.ai/hc/en-us/articles/360057583473-Rare-Flow-Control-Point) builds a model of expected traffic between accounts, based on all MAC codes at all levels.
- [Unusual Amount](https://support.mindbridge.ai/hc/en-us/articles/13456572511511) determines whether a monetary value is unusual, based on all MAC codes that this monetary value appears in.

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