# ASC 310-20-50: Receivables — Nonrefundable Fees and Other Costs — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/20/#50-disclosure)

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## ASC 310-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/20/#50-disclosure)

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#### Net Fees and Costs

##### [310-20-50-1](https://asc.understandingaccounting.org/asc/310/20/#310-20-50-1)

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This paragraph requires that the summary of significant accounting policies shall include the method for recognizing interest income on [loan](https://asc.understandingaccounting.org/glossary/l/#loan "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.") and trade receivables, including a statement about the entity's policy for treatment of related fees and costs, including the method of amortizing net deferred fees or costs.

##### [310-20-50-2](https://asc.understandingaccounting.org/asc/310/20/#310-20-50-2)

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Entities that anticipate prepayments in applying the interest method shall disclose that policy and the significant assumptions underlying the prepayment estimates.

##### [310-20-50-3](https://asc.understandingaccounting.org/asc/310/20/#310-20-50-3)

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The unamortized net fees and costs shall be reported as a part of each loan category. Additional disclosures such as unamortized net fees and costs may be included in the notes to financial statements if the lender believes that such information is useful to the users of financial statements.

##### [310-20-50-4](https://asc.understandingaccounting.org/asc/310/20/#310-20-50-4)

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With respect to [credit card fees](https://asc.understandingaccounting.org/glossary/c/#credit-card-fees "The periodic uniform fees that entitle cardholders to use credit cards. The amount of such fees generally is not dependent upon the level of credit available or frequency of usage. Typically the use of credit cards facilitates the cardholder's payment for the purchase of goods and services on a periodic, as-billed basis (usually monthly), involves the extension of credit, and, if payment is not made when billed, involves imposition of interest or finance charges. Credit card fees include fees received in similar arrangements, such as charge card and cash card fees.") and costs for both purchased and originated credit cards that are not [private label credit cards](https://asc.understandingaccounting.org/glossary/p/#private-label-credit-cards "Private label credit cards are those credit cards that are issued by, or on behalf of, a merchandising entity for the purchase of goods or services that are sold at that entity's place(s) of business."), an entity shall disclose its accounting policy, the net amount capitalized at the balance sheet date, and the amortization period(s).