Unearned Income (SF.BS.UnearnedIncome)

Unearned Income (SF.BS.UnearnedIncome) refers to unearned interest income, where the nominal value of a loan includes prepaid interest income, and a portion of the prepaid interest income is not yet earned at the end of a fiscal period.

As it is an asset account, Unearned Income (SF.BS.UnearnedIncome) is shown as a negative figure. Unearned Income (SF.BS.UnearnedIncome) includes:

  • Net deferred loan origination fees