WHOLE LOAN is a mortgage pass-through or CMO backed by non-agency, single-family home mortgages.
CAPITALIZED is when something is recorded as an asset. For example, a capitalized lease is in substance a purchase to the lessee. An asset is recorded equal to the present value of the lease payments, which is also recorded as a liability. Payments, partly interest and partly principal, are made on the lease liability. The leased asset is depreciated by the lessee as though it were legally owned by the lessee.
FUND is a pool of money normally set apart for a purpose, for example, a pension fund to provide pensions.
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