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wartości związane z usługami

As a consequence, recognized losses on derivative instruments during periods of rising interest rates were not offset by corresponding gains from increases in the fairvalue of servicing assets, because those assets were recorded at the lower of their amortized carrying amount or fair value.
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This policy does not apply to (a) goodwill, (b) intangible assets not being amortized, (c) long-term customer relationships of a financial institution, such as core deposit intangibles, credit cardholder intangibles, and servicing assets...
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The allocation was based on the relative fair values of all components retained and sold in the transaction, and typically resulted in the servicing assets being initially recorded at an amount less than fair value.
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Amortization Method — Amortize servicing assets/liabilities over the period of estimated net servicing income/loss...
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