What are SWAP accounts? ie. in terms of "the reconciliation of SWAP accounts?

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What are SWAP accounts? ie. in terms of "the reconciliation of SWAP accounts?microsoft flight simulator

A data processing system for managing a plurality of discrete accounts. Each account provides a swap between a property holder and the plan manager wherein the holder dilutes their exposure to the real estate market by exchanging future appreciation of the property for a current cash flow stream. The system thereafter implements the packaging of plural accounts into baskets of real estate assets and sells this real estate exposure to the institutional market. The data processor retains a system equilibrium by continuously updating the relative positions and the control parameters influencing these positions