# ASC 720-948-05: Other Expenses — Financial Services—Mortgage Banking — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 720-948-05: 05 Overview and Background

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##### [720-948-05-1](https://asc.understandingaccounting.org/asc/720/948/#720-948-05-1)

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This Subtopic addresses the accounting for residential or commercial loan commitment fees.