Travelers desiring superbly appointed accommodations, phenomenal service and ski-in ski-out locations will appreciate the luxury and convenience of these lodging properties. If youâre seeking the ultimate in accommodations for your Breckenridge ski vacation, a full service resort is sure to meet your every need.
If these fees are insignificant they can be expensed at the time incurred. On larger loans these fees can be materially significant. In these cases, the origination fees associated with the loan can be capitalized and amortized over the life of the loan.
SFAS No. 91 requires, among other things, that loan origination costs be capitalized and amortized â as a yield adjustment â over the life of the associated loan. It also requires that the capitalization and amortization of loan commitment fees is a prime source of divergence between tax and financial accounting.