B is corrent. Per ASC 860-50-45-2, a company may disclose servicing assets on the balance sheet in one of two ways, (I) as a separate line item for amounts valued at fair value and amounts measured by the amortization method, or (III) in the aggregate for all servicing assets and parenthetical disclosure for the amount measured at fair value.
A is incorrect because per ASC 860-50-45-2, a company may disclose servicing assets on the balance sheet in one of two ways, (I) as a separate line item for amounts valued at fair value and amounts measured by the amortization method, or (III) in the aggregate for all servicing assets and parenthetical disclosure for the amount measured at fair value.
C is incorrect because per ASC 860-50-45-2, a company may disclose servicing assets on the balance sheet in one of two ways, (I) as a separate line item for amounts valued at fair value and amounts measured by the amortization method, or (III) in the aggregate for all servicing assets and parenthetical disclosure for the amount measured at fair value.
D is incorrect because per ASC 860-50-45-2, a company may disclose servicing assets on the balance sheet in one of two ways, (I) as a separate line item for amounts valued at fair value and amounts measured by the amortization method, or (III) in the aggregate for all servicing assets and parenthetical disclosure for the amount measured at fair value.
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