XML 27 R14.htm IDEA: XBRL DOCUMENT

Loan Servicing

3 Months Ended

Mar. 31, 2012

Mortgage Servicing Rights [Abstract]

Note 8. Loan Servicing

The following table shows the changes in the carrying amount of the mortgage servicing rights for the periods indicated:

	March 31,			December 31,			March 31,
	2012			2011			2011

Balance at beginning of year	$	1,097,442		$	1,076,708		$	1,076,708
Mortgage servicing rights capitalized		98,317			355,730			107,216
Mortgage servicing rights amortized		(90,181	)		(346,165	)		(82,273	)
Change in valuation allowance		(36,161	)		11,169			151,662
Balance at end of period	$	1,069,417		$	1,097,442		$	1,253,313

- Definition

The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows.

+ References

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+ Details