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While not the default form of asset transfer, users may transfer assets from an address to an account and then also make asset balance transfers between accounts. These transactions have distinct codes and are not processed in the same way by the core validators.
Transfers between an address and an account are processed as a UTXO model transaction, and transfers between accounts require validators to check account balances. When assets are transferred to the account in this way, the asset balances are registered in a field called the active balance field. An active balance is distinct from a cached balance.