Series 22: 2.2.2.3. Fees For An Ongoing Business

Taken from our Series 22 Top-off Online Guide

2.2.2.3. Fees for an Ongoing Business

For an ongoing business, these fees must be amortized:

Project Financing Fees. Project financing fees include fees for surveying real property (real estate) and appraising its value, for recording a mortgage and providing title insurance, and for paying loan application fees. These must be amortized over the term of the loan.

Prepaid Fees. Prepaid fees are fees for services to be provided in the future, such

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