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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.
Fees charged to the borrower that relate directly to making the loan (for example, fees that are paid to the lender as compensation for granting a complex loan or agreeing to lend quickly).These costs should be recorded as an asset and the related periodic expense should be charged to amortization expense.his may mean recording a current and non-current portion of the capitalized loan fees. Illustration: A Company enters into a new line of credit agreement with their bank. The agreement requires a loan origination fee of $20,000 which is paid by the Company to the lender at the date of the line of credit closing.