The General Ledger (GL) contains numerous processes that ensure that the KFS runs correctly. For users processing e-doc transactions, the most apparent of these processes are the generation of offsets and the posting of transactions to the balance tables. Other important General Ledger processes are less apparent to users. These processes ensure that transaction data are valid, that capitalization entries are created, and that indirect cost recovery and cost share transfers occur. The KFS also offers related features such as sufficient funds checking and flexible offsets for institutions that want to utilize this functionality.