A word for both "payer" and "payee" [duplicate]

I'm working on making a ledger app that shows transactions. The focus is always on a single ledger, so transactions have a positive or negative amount, which raises or lowers the ledger's balance. However, we have a hard reference to the "other party ledger," to which, or from which money moved.

I'm having a hard time coming up with a word for the header that describes this column, since it could be the payee or the payer.

E.g.,

Date Description ???? Amount Running Balance
2021-01-01 Initial account funding checking account 1234 +100 100
2021-01-02 Transfer to John Doe john.doe.1234 -50 50
2021-01-03 Transfer from Jane Doe jane.doe.5678 +25 75

I'd like to avoid using the word "account" since it has a different meaning elsewhere in the app, and "Payer/Payee" seems confusing since it doesn't indicate when one applies vs the other.


How about counterparty:

an opposite party in a contract or financial transaction.

-- Oxford Languages

Another dictionary gives this example:

The counterparty to the option buyer is the option writer.


To/from would be a reasonable column header here. It doesn't necessarily call to mind a financial transaction specifically, but it's a common way to describe an act where one could be on either the giving or receiving end.