I am working on the call report and have a question about origination fees for loans. We have fees for loans to be sold and fees for loans that are kept in house. What is the best place to house these on the RI? In the RI 1 section or RI 5 or somewhere else? THanks for any help!

Of course, it's always best to contact the FDIC Analysis unit at (800) 688-6642 with Call Report questions.

My opinion is that all loan interest and fee income must be included in RI 1 (Interest and Fee Income on Loans). Whether or not the loans are on your books or are ready to be sold is not a factor.

One would hope that the origination fees are first appropriately posted to the fee income section of the GL, after FASB 91 is applied, to make your life as the preparer of the Call Report a little easier - the posted fee income is simply added to the interest income based on loan type.