During a recent routine NFA audit of one of our Introducing Broker (IB) clients, it became apparent that NFA is enforcing the following: Security Deposits with your FCM are treated as 50% current and 50% noncurrent for capital purposes. Escrow Accounts (or other trading accounts) at your FCM are considered current for capital purposes but has a 50% haircut during the Net Capital Computation. If the Escrow account is being traded by your firm at a level equivalent to the dollars in the account, then the account is considered a firm trading account and the account balance is considered current…