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Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Fair value portion of assets classified as held for sale.

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Amount of gain (loss) recognized in income from liability measured at fair value on recurring basis using unobservable input (level 3).

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Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement.

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Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.

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