Hello, while looking at the Modified Jones Model, I stumbled upon a confusing problem for someone new in this field. In the Modified Jones Model, there are revenues and receivables, and it is easy to find them on the non-financial balance sheet. However, it is difficult for me to locate them or classify them on financial or banking companies' balance sheets. When it comes to revenues in the Modified Jones Model, I have seen interest income, premium income, and other operating income. Do I have to include all of them or only interest income?

The bank's balance sheet does not show receivables, at least not clearly, according to my understanding. So what is receivable in the Modified Jones Model for banking? Is there any receivable account that I didn't know of or is there any similar account that can replace receivable in the Modified Jones Model?

Thank you in advance.

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