{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/20/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"310","topic_title":"Receivables","subtopic":"310-20","subtopic_title":"Nonrefundable Fees and Other Costs","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet Classification","paragraphs":[{"citation":"310-20-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5EFCEB53-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The unamortized balance of <a href=\"/glossary/l/#loan\" class=\"term\" title=\"A contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include but are not limited to accounts receivable (with terms exceeding one year) and notes receivable. This definition encompasses loans accounted for as debt securities.\"><span>loan</span></a> origination, commitment, and other fees and costs and purchase premiums and discounts that is being recognized as an adjustment of yield pursuant to this Subtopic shall be reported on the entity's balance sheet as part of the loan balance to which it relates. </span></span></div></div>","snippet":"The unamortized balance of loan origination, commitment, and other fees and costs and purchase premiums and discounts that is being recognized as an adjustment of yield pursuant to this Subtopic shall be reported on the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9291ece1e8fbb479a41b39596298512d8877f6a5150b042e3e404137f5eb256e","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},{"citation":"310-20-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5EFCECBA-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#commitment-fees\" class=\"term\" title=\"Fees charged for entering into an agreement that obligates the entity to make or acquire a loan or to satisfy an obligation of the other party under a specified condition. Commitment fees include fees for letters of credit and obligations to purchase a loan or group of loans and pass-through certificates.\"><span>Commitment fees</span></a> that meet the criteria of paragraph <a href=\"/asc/310/20/#310-20-35-3\" class=\"xref\">310-20-35-3</a> shall be classified as deferred income in the financial statements. </span></span></div></div>","snippet":"Commitment fees that meet the criteria of paragraph 310-20-35-3 shall be classified as deferred income in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09cf02d8f241578bcd8eb44c16325a1d5187cbbf80cb056b96ea74b888c05286","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c7536f530b11c4254909358a0a7ccefb9b8c9be145401cc42a7214059f91f3","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},{"block":null,"heading":"Income Statement Classification","paragraphs":[{"citation":"310-20-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5EFCEE0A-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Amounts of loan origination, commitment, and other fees and costs recognized as an adjustment of yield shall be reported as part of interest income. Amortization of other fees, such as commitment fees that are being amortized on a straight-line basis over the commitment period or included in income when the commitment expires, shall be reported as service fee income. </span></span></div></div>","snippet":"Amounts of loan origination, commitment, and other fees and costs recognized as an adjustment of yield shall be reported as part of interest income. Amortization of other fees, such as commitment fees that are being amor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37397e5202872faf2308e0d5554d2e55416f78afe7fc091766afa2b7b9cd649","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6d50a23a69636142268e253c7ba54b5684c4a244170b63b59718cd801cdfa26","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bfbbd7f2e5249a17d7a05aec379369bd2083897109c5a1307d72927c151f5eb","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bfbbd7f2e5249a17d7a05aec379369bd2083897109c5a1307d72927c151f5eb","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}