Reviving this thread again, curious if anyone has used John's suggestion of the separate lines in Section A and how this may impact the QM points & fees results:

I haven't seen this done, but I wonder whether you could use two lines in section A. On the first line, show the "rate lock fee" in the Borrower Paid before closing column. Then, on another line in Section A (in alphabetic order with the other entries in the section) show "Refund of Rate Lock Fee" and put the amount of the fee as a negative number in the Borrower-Paid at closing column and as a positive number in the Paid by Other (L) column on the same line.

Why would a lender pay themselves at closing? You could show it as a positive fee in the borrower's column before closing and a negative fee in the borrower's column at closing. That would zero it out.

Randy is correct. And you put both amounts on the same line. There is no need to put anything in the Paid by Other (L) column. Use the normal description for the fee. The negative amount in the Borrower Paid at Closing column shows it's a refund.