# ASC 340-948-35: Other Assets and Deferred Costs — Financial Services—Mortgage Banking — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/948/#35-subsequent-measurement)

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## ASC 340-948-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/340/948/#35-subsequent-measurement)

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#### Costs of Issuing Certain GNMA Securities

##### [340-948-35-1](https://asc.understandingaccounting.org/asc/340/948/#340-948-35-1)

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The amount capitalized shall be amortized in proportion to, and over the period of, estimated net servicing income—the excess of servicing revenues over servicing costs.