Loan accounting: nonaccrual, troubled debt, and interest income checks

Create a loan accounting analytics and checklist for {institution_name} for {period_end_date}.

Inputs:
- Loan tape fields: {loan_tape_fields}
- Nonaccrual and delinquency data: {delinquency_data}
- Modifications/TDR data: {modification_data}
- Interest income GL and accruals: {interest_income_data}
- Policies: {loan_policies}

Output:
1) Analytics: delinquency buckets, nonaccrual population, interest reversal indicators.
2) Checklist: criteria for nonaccrual, modifications classification, documentation needs.
3) Exceptions list and proposed follow-up procedures.
4) Controls and reporting cadence recommendations.

Keep it aligned to provided policies and framework.