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  2. Unit of account - Wikipedia

    en.wikipedia.org/wiki/Unit_of_account

    A unit of account [1] is a standard numerical monetary unit of measurement of the market value of goods, services, and other transactions. Also known as a "measure" or "standard" of relative worth and deferred payment, a unit of account is a necessary prerequisite for the formulation of commercial agreements that involve debt.

  3. Loan receivable - Wikipedia

    en.wikipedia.org/wiki/Loan_receivable

    Loan receivable is a banking term for an asset account that shows amounts owed by borrowers. The lender's ledger details all unpaid amounts from borrowers. Loans ...

  4. Loan - Wikipedia

    en.wikipedia.org/wiki/Loan

    In finance, a loan is the tender of money by one party to another with an agreement to pay it back. The recipient, or borrower, ...

  5. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time.

  6. Debt service coverage ratio - Wikipedia

    en.wikipedia.org/wiki/Debt_service_coverage_ratio

    The debt service coverage ratio (DSCR), also known as "debt coverage ratio" (DCR), is a financial metric used to assess an entity's ability to generate enough cash to cover its debt service obligations, such as interest, principal, and lease payments.

  7. Loan officer - Wikipedia

    en.wikipedia.org/wiki/Loan_officer

    Review loan agreements to ensure that they comply with federal and state regulations; Approve loan applications or refer them to management for a decision; Loan officers use a process called underwriting to assess whether applicants qualify for loans. After collecting and verifying all the required financial documents, the loan officer ...

  8. Conforming loan - Wikipedia

    en.wikipedia.org/wiki/Conforming_loan

    The most well-known guideline is the size of the loan, which for 2024 was generally limited to $766,550 for one-unit single family homes in the continental US. [2] Other guidelines include borrower's loan-to-value ratio (i.e. the size of down payment), debt-to-income ratio, credit score and history, documentation requirements, etc. [3]

  9. Loan servicing - Wikipedia

    en.wikipedia.org/wiki/Loan_servicing

    Loan servicing is the process by which a company (mortgage bank, servicing firm, etc.) collects interest, principal, and escrow payments from a borrower. In the United States, the vast majority of mortgages are backed by the government or government-sponsored entities (GSEs) through purchase by Fannie Mae, Freddie Mac, or Ginnie Mae (which purchases loans insured by the Federal Housing ...