{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/50/#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":"860","topic_title":"Transfers and Servicing","subtopic":"860-50","subtopic_title":"Servicing Assets and Liabilities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"860-50-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_FB0250E6-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall report recognized <a href=\"/glossary/s/#servicing-assets\" class=\"term\" title=\"A contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer for performing the servicing. A servicing contract is either: Undertaken in conjunction with selling or securitizing the financial assets being serviced Purchased or assumed separately.\"><span>servicing assets</span></a> and <a href=\"/glossary/s/#servicing-liabilities\" class=\"term\" title=\"A contract to service financial assets under which the estimated future revenues from contractually specified servicing fees, late charges, and other ancillary revenues (benefits of servicing) are not expected to adequately compensate the servicer for performing the servicing.\"><span>servicing liabilities</span></a> that are subsequently measured using the fair value measurement method in a manner that separates those carrying amounts on the face of the statement of financial position from the carrying amounts for separately recognized servicing assets and servicing liabilities that are subsequently measured using the amortization method. </span></span> </div> </div>","snippet":"An entity shall report recognized servicing assets and servicing liabilities that are subsequently measured using the fair value measurement method in a manner that separates those carrying amounts on the face of the sta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d6ac834e431065d8d49de2fa7c11334091bc7e251ca1de6d9ac6c8ec32256b1","downloaded_from":"2026-09-10T02:08:23.522Z","last_downloaded_at":"2026-09-10T02:08:23.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481260","source_sha256":"7909d41123d84002bc16ac6a2150e23bb608ce887bd51158f78971d45b205d2d"}},{"citation":"860-50-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_FB0251FD-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To accomplish that separate reporting, an entity may do either of the following: </span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_FB0252DC-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Display separate line items for the amounts that are subsequently measured using the fair value measurement method and amounts that are subsequently measured using the amortization method </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_FB0253B1-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Present the aggregate of those amounts that are subsequently measured at fair value and those amounts that are subsequently measured using the amortization method (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/860/50/#860-50-35-9\" class=\"xref\">860-50-35-9 through 35-11</a></div>) and disclose parenthetically the amount that is subsequently measured at fair value that is included in the aggregate amount. </span></span> </div> </li> </ol> </div> </div>","snippet":"To accomplish that separate reporting, an entity may do either of the following:\n(a) Display separate line items for the amounts that are subsequently measured using the fair value measurement method and amounts that are…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c95f2e0e50ab2084ac50766862fe95e5daf5df710532d211998e6285f7a6d07a","downloaded_from":"2026-09-10T02:08:23.522Z","last_downloaded_at":"2026-09-10T02:08:23.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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