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FASB Accounting Standards Codification Manual

310 Receivables

20 Nonrefundable Fees and Other Costs

ASC 310-20-20 Glossary

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20 Nonrefundable Fees and Other Costs

ASC 310-20-20 Glossary

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Amortized Cost Basis Blended-Rate Loans Carrying Amount Commitment Fees Control Credit Card Fees Debt Security Direct Loan Origination Costs Effective Interest Rate Fair Value Financial Asset Idle Time Incremental Direct Costs Lending Activities Loan Loan Origination Fees Loan Participation Loan Syndication Market Participants Net Investment in an Original Loan Not-for-Profit Entity Orderly Transaction Private Label Credit Cards Probable Public Business Entity Purchased Financial Assets with Credit Deterioration Recorded Investment Related Parties Security Time of Restructuring

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