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Mortgage Loans Held for Sale | 9 Months Ended
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Sep. 30, 2024
Mortgage Loans Held For Sale |
Mortgage Loans Held for Sale | NOTE 3 – Mortgage Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are reported as loans held for sale and carried at fair value under the fair value option with changes in fair value recognized in current period earnings. At the date of funding of the mortgage loan held for sale, the funded amount of the loan, the related derivative asset or liability of the associated interest rate lock commitment, less direct loan costs becomes the initial recorded investment in the loan held for sale. Such amount approximates the fair value of the loan. At September 30, 2024, mortgage loans held for sale totaled $8.6 million compared to $7.2 million at December 31, 2023.

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