


FASB 91
loan fee income and expense
amortization calculator
Calculate effective interest
rate and
generate an income or expense
recognition schedule determined
by
P & I payment
Interest only
Balloon
Constant principal payment
Constant percentage of
prior month balance payment
(CPR)
Operates on a PC or
shared Network
Free demo
Download from Price page
and try the software right now

Hard to find
FASB 91 Software 
FASB 91 fee amortization
software to calculate an entire file:
Software to
calculate an entire loan file
Loan Fees
Amortization Calculator
FASB 91 amortization schedules for one loan at a time
Also see these pages to calculate an entire file:
FASB 91
mortgage and other types of
loan files calculation page
FASB 91 dealer fees, indirect lending
file calculation page
FASB 91 MBS, CMO, LSBO, syndicated loan packages
page
FASB 91 loan fee income and expense amortization
schedules
Applicable for
• Residential, commercial, consumer, auto,
indirect ....
• Amortizing, interest only, balloon, fixed rate, zero rate, actual
term, average portfolio life
Loan Calculator
input
•
Principal
(original loan
amount or
balance)
 Fixed rate
 Adjustable
 Amortizing
 Interest only
(nonamortizing)
 Balloon
• Note
rate
• Payment
(leave blank for
system to
calculate as non
amortizing,
"interest only")
• Term
Input any three
of the above and
the software can
solve for the
unknown.
• Fees
 Income
 Cost
(expense)
origination
charges, dealer
fees ....
 Both. When
both are
present,
software
determines the
"net amount" to
amortize.
Or, run two
pure schedules.
One for fee
income, a second
for costs.
• Monthly,
quarterly,
semiannual,
annual payment
frequency
(button
selection)
Additionally
available
entries:
• Balloon term
(callable,
average life)
If entered,
Payment can be
blank and the
software will
calculate an
interest only
payment amount
• Reprice
After
A future point
to reprice an
adjustable loan
• Reprice
By
An amount by
which to
increase or
decrease the
Note rate
Calculator output
•
Effective
interest rate
 Calculated
by the software

Applicable to
fixed rate,
adjustable,
interest only
and balloon
loans
• Determination
of deferred fee
amount to
amortize as:
 Income
only (up front
charges and fees
for a lender)
 Cost
only
(origination
expenses, up
front charges
and fees for a
borrower)
 A "net"
fee derived by
subtracting the
smaller from the
larger
• FASB 91
amortization
schedule:
 Accrued
monthly
interest at note rate
 Monthly
interest at
effective rate
on loan balance
plus or minus
remaining
deferred fee
balance
 Deferral
recognition
(difference
between stated
and effective
interest rates)

Accumulated
 Deferral
balance
(remaining fee
to be amortized)
 Book
value, carrying
amount
• With
output results 
View, print and copy,
paste to Excel
or other
spreadsheet
program






