The Big O and IB seem to be the only two dealer/marketmakers that I know of that treat interest earned correctly in Retail Spot Forex. They pay it to the balance directly and report that portion to the IRS as interest earned. There actually are Fund managers in Retail spot Forex too! I am curious if they are paid from the investors, on their balance or NAV? Since most all the other dealer/marketmakers adjust the price quote at daily rollover time the "upl" adjusts instead of the balance. Michael B.