SPMD INC 2000 B
8-K, EX-99.1466, 2001-01-09
ASSET-BACKED SECURITIES
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                             Payment Date: 09/25/00


          ------------------------------------------------------------
                                INDYMAC ABS, INC
        Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD 2000-B
          ------------------------------------------------------------
<TABLE>
<CAPTION>

Class Information                                Current Payment Information

----------------------------------------------------------------------------------------------------------------------------------
                                 Beginning       Pass Thru     Principal       Interest      Total           Principal  Interest
Type       Class Code   Name     Cert. Bal.      Rate          Dist. Amt.      Dist. Amt.    Dist.           Losses     Shortfalls
----------------------------------------------------------------------------------------------------------------------------------
<S>        <C>          <C>      <C>             <C>           <C>             <C>           <C>             <C>        <C>
Senior                  AF1       111,594,552.50    8.080000%       292,531.93    751,403.32    1,043,935.25       0.00       0.00
                        MF1         4,077,000.00    8.580000%             0.00     29,150.55       29,150.55       0.00       0.00
                        MF2         4,076,000.00    9.020000%             0.00     30,637.93       30,637.93       0.00       0.00
                        BF          3,136,000.00    9.500000%             0.00     24,826.67       24,826.67       0.00       0.00
                        AV1       143,801,905.00    7.140333%       417,276.71    855,661.28    1,272,937.99       0.00       0.00
                        MV1         8,728,000.00    7.491667%             0.00     54,489.39       54,489.39       0.00       0.00
                        MV2         9,165,000.00    7.925667%             0.00     60,532.28       60,532.28       0.00       0.00
                        BV          8,291,000.00    8.907333%             0.00     61,542.25       61,542.25       0.00       0.00
                        XF          1,802,045.00  151.067351%             0.00    226,858.47      226,858.47       0.00       0.00
                        XV          3,482,955.00  134.292140%             0.00    389,777.90      389,777.90       0.00       0.00
Residual                R                   0.00    0.000000%             0.00          0.00            0.00       0.00       0.00
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
Totals          -        -        292,869,457.49     -              709,808.64  2,484,880.04    3,194,688.68     -          -
----------------------------------------------------------------------------------------------------------------------------------
Class Information

--------------------------------------------------------------------------------
                                             Ending Cert.          Unpaid
Type             Class Code     Name         Notional Bal.         Interest
--------------------------------------------------------------------------------
Senior                          AF1       111,302,020.57              0.00
                                MF1         4,077,000.00              0.00
                                MF2         4,076,000.00              0.00
                                BF          3,136,000.00              0.00
                                AV1       143,384,628.29              0.00
                                MV1         8,728,000.00              0.00
                                MV2         9,165,000.00              0.00
                                BV          8,291,000.00              0.00
                                XF          1,802,045.00              0.00
                                XV          3,482,955.00              0.00
Residual                        R                   0.00              0.00
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Totals            -              -        292,159,648.86     -
--------------------------------------------------------------------------------

</TABLE>
<PAGE>
                             Payment Date: 09/25/00


          ------------------------------------------------------------
                                INDYMAC ABS, INC
        Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD 2000-B
          ------------------------------------------------------------
<TABLE>
<CAPTION>

Class Information                                Current Payment Information

                                                      Factors per $1,000

------------------------------------------------------------------------------------------------------------------------
                                   Beginning     Pass Thru    CUSIP       Principal     Interest    Ending Cert./
Type        Class Code    Name   Cert. Bal.(Face)  Rate       Numbers       Dist.         Dist.     Notional Bal.
------------------------------------------------------------------------------------------------------------------------
<S>         <C>           <C>    <C>               <C>        <C>         <C>           <C>         <C>
------------------------------------------------------------------------------------------------------------------------
Senior                     AF1   111,594,552.50     8.080000% 456606AS1     2.598390      6.674276    988.630692
                           MF1     4,077,000.00     8.580000% 456606AT9     0.000000      7.150000  1,000.000000
                           MF2     4,076,000.00     9.020000% 456606AU6     0.000000      7.516666  1,000.000000
                           BF      3,136,000.00     9.500000% 456606AV4     0.000000      7.916668  1,000.000000
                           AV1   143,801,905.00     7.140333% 456606AX0     2.880074      5.905837    989.651226
                           MV1     8,728,000.00     7.491667% 456606AY8     0.000000      6.243056  1,000.000000
                           MV2     9,165,000.00     7.925667% 456606AZ5     0.000000      6.604722  1,000.000000
                           BV      8,291,000.00     8.907333% 456606BA9     0.000000      7.422778  1,000.000000
                           XF      1,802,045.00   151.067351% PRIVATE       0.000000    144.604617  1,148.663421
                           XV      3,482,955.00   134.292140% PRIVATE       0.000000    111.617657    997.386659
Residual                   R               0.00     0.000000% 456606AW2     0.000000      0.000000      0.000000
------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
Totals       -             -     292,869,457.49       -            -           -             -           -
------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
</TABLE>


<PAGE>

          ------------------------------------------------------------
                                INDYMAC ABS, INC
        Home Equity Mortgage Loan Asset-Backed Trust, Series SPMD 2000-B
          ------------------------------------------------------------

--------------------------------------------------------------------------------
                             COLLATERAL INFORMATION
--------------------------------------------------------------------------------
                                                            Total
                                                            -----
Prin balance       122,619,699.66   165,414,757.79   288,034,457.45
Loan count                   1195             1142             2337
Avg loan rate          10.778856%       10.326393%            10.52
Prepay amount          228,520.63       307,279.32       535,799.95

--------------------------------------------------------------------------------
                                FEES AND ADVANCES
--------------------------------------------------------------------------------
                                                            Total
                                                            -----
Master serv fees        50,709.96        67,647.43       118,357.39
Sub servicer fees       50,010.71        67,782.00       117,792.71
Trustee fees               921.79         1,243.46         2,165.25


Agg advances                  N/A              N/A              N/A
Adv this period              0.00             0.00             0.00

--------------------------------------------------------------------------------
                          LOSSES & INSURANCE COVERAGES
--------------------------------------------------------------------------------

                                                            Total
                                                            -----
Realized losses              0.00             0.00             0.00
Cumulative losses            0.00             0.00             0.00

Coverage Amounts                                            Total
----------------                                            -----
Bankruptcy                   0.00             0.00             0.00
Fraud                        0.00             0.00             0.00
Special Hazard               0.00             0.00             0.00


                         Aggregate Certificate Information
   -----------------------------------------------------------------------------
   Class            Aggregate           Aggregate                     Aggregate
   Type            Percentage           Prepay Pct.              End Cert. Bal.
   -----------------------------------------------------------------------------
   Senior          100.000000%           100.000000%            292,869,457.49
   -----------------------------------------------------------------------------
   Junior            0.000000%             0.000000%                      0.00
   -----------------------------------------------------------------------------

--------------------------------------------------------------------------------
                          DELINQUENCY INFORMATION
--------------------------------------------------------------------------------
Period                             Loan Count    Ending Stated Balance
------                             ----------    ---------------------
30 to 59 days                         128                12,887,622.41
60 to 89 days                          31                 4,004,441.53
90 or more                              6                   603,230.50
Foreclosure                             0                         0.00

Totals:                               165                17,495,294.44
--------------------------------------------------------------------------------


<PAGE>
--------------------------------------------------------------------------------
                                REO INFORMATION
--------------------------------------------------------------------------------
   REO Date        Loan Number     Ending Stated Balance          Book Value
   --------        -----------     ---------------------          ----------
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   N/A              #                   0                            N/A
   Totals:                              0                            N/A

Current Total Outstanding Balance:                                      0.00
Current Total Outstanding Number of Loans:                                 0



<PAGE>
--------------------------------------------------------------------------------
                               OTHER INFORMATION
--------------------------------------------------------------------------------
                                  Amount/Withdrawal     Total/Ending Bal.
                                  -----------------     -----------------
Available remittance amount            3,194,688.68          3,194,688.68
Principal remittance amount              709,808.64            709,808.64
Interest remittance amount             2,484,880.04          2,484,880.04





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