# ASC 860-50-45: Transfers and Servicing — Servicing Assets and Liabilities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/50/#45-other-presentation-matters)

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## ASC 860-50-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/860/50/#45-other-presentation-matters)

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##### [860-50-45-1](https://asc.understandingaccounting.org/asc/860/50/#860-50-45-1)

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An entity shall report recognized [servicing assets](https://asc.understandingaccounting.org/glossary/s/#servicing-assets "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.") and [servicing liabilities](https://asc.understandingaccounting.org/glossary/s/#servicing-liabilities "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.") 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.

##### [860-50-45-2](https://asc.understandingaccounting.org/asc/860/50/#860-50-45-2)

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To accomplish that separate reporting, an entity may do either of the following:

1.  a
    
    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
    
2.  b
    
    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
    
    [860-50-35-9 through 35-11](https://asc.understandingaccounting.org/asc/860/50/#860-50-35-9)
    
    ) and disclose parenthetically the amount that is subsequently measured at fair value that is included in the aggregate amount.