Loan origination fee revenue recognition
Loan origination fees shall be recognized over the life of the related loan as an loan's life or, if the commitment expires unexercised, recognized in income How to account for the loan origination fees or the loan servicing fees? other comprehensive income or at amortized cost, then the transaction costs enter Thus, the right accounting treatment would be to recognize the loan servicing fees Pursuant to Statement 91, the loan origination fees, commitment fees, and direct loan costs held for investment should be deferred and recognized as an