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- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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- Definition

Amount of increase in allowance for credit loss on financing receivable from recovery.

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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- Definition

Amount of writeoff of financing receivable, charged against allowance for credit loss.

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- Definition

Amount of increase from purchase of financing receivable.

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- Definition

Amount of decrease from sale and reclassification to held-for-sale of financing receivable.

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- Definition

Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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- Definition

Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.

+ References

+ Details

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