When reporting credit obligations that involve a business, it’s important to **correctly identify who is contractually liable.** There are two distinct reporting paths depending on whether the consumer or the business is the primary borrower.

## **Consumer with a Business Account**  
In this case, the consumer is contractually liable for the account (e.g., joint borrower OR co-maker or guarantor).

- The consumer is reported as the primary borrower, and the business is reported as the secondary party.
- The account type is a business credit card. Business information (name, EIN, address) must be included; otherwise, the account cannot be created.
- Statements and payment activity are reported as with any consumer credit account.

## **Business with a Credit Product**  
The business itself is the primary obligor (e.g., a commercial credit card or installment loan).

- The business is created and reported as the primary borrower, with its EIN, legal name, and business address.
- A consumer (e.g., owner or guarantor) may be added as a secondary borrower.
- The account type is typically a credit card or installment account (not a “business credit card” type).
- Payment and balance reporting follows the same structure as consumer accounts.

> ### Why This Matters  
> Accurate designation of the **primary and secondary borrower** ensures compliance with bureau reporting requirements and helps both consumers and businesses build the correct type of credit history. _Misreporting could lead to errors in tradeline creation, compliance issues, or failed submissions._