The most likely reason is that someone posted an account adjustment to pay off the loan and get it off the books, but neglected to clear out the interest due amount at the same time.

NOTE: Remember that CU*BASE delinquency monitoring ignores loans where the balance is $0 or below, regardless of whether there is interest due or not, but the system will not close a loan with interest due, even if the principal has been paid to $0.

If posting a manual account adjustment, make sure to post an adjustment to zero out the accrued interest amount on the loan as well.

Remember that Tool #1006 Write Off / Charge Off Loans can be used to charge off a loan, and not only take care of all of the proper G/L entries automatically, but will also write an entry to the written off/charged off database for future analysis.