ACH Audit Question

I don't know what and ACH wholesale credit is. I'm working on the ACH audit and I need to determine if we receive ACH "wholesale credits" which are subject to UCC Article 4A. Can anyone shed some light. Much appreciation.

They are credits to corporate customers and they use the standard entry codes CCD and CTX.

Are these credits only supposed to go to corporate customer's accounts? I found a CCD credit going into a consumer's account. Is this ok?

During our audit last year we also discovered CCDs going into consumer accounts. We decided to send to all our consumers the ACH wholesale credit disclosure.