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Comment on Dwolla is going to eliminate ACHparent

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Isn't it both? An asset (the cash) and a liability (the responsibility to give you cash when you want to withdraw)? The cash is often turned into other kinds of assets (loans, say), but it still starts out as an asset.

Ah yes, of course :-) The cash is an asset and the liability is what is owed to the depositor.

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