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Amount, after allowance for bad debt, of loan receivables held-for-sale that are not part of a disposal group. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 45
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Amount, after allowance for bad debt, of deductions to loan receivables held-for-sale that are not part of a disposal group.

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The cash inflow from collection of repayments from borrowers on loans that are held with the intention to resell in the near future; includes mortgages and other types of loans.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 16
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
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-Section 45
-Paragraph 21
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Value of loans held-for-sale transferred to loans held in the entity's portfolio in noncash transactions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
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Value of loans and leases held in the entity's portfolio transferred to loans and leases held-for-sale in noncash transactions.