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1) Significant Accounting Policies: Loans Held For Sale (Policies) | 12 Months Ended
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Dec. 31, 2018
Policies |
Loans Held For Sale | Loans Held for Sale Mortgage loans held for sale prior to July 1, 2017 were carried at the lower of cost or market net of direct selling revenues and costs. Based on the short-term nature of these assets, the Company had no related allowance for loan losses recorded for these assets. On July 1, 2017, the Company elected the fair value option for loans held for sale. See Note 3 and Note 17 to Consolidated Financial Statements for additional disclosures regarding loans held for sale.

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- Definition Disclosure of accounting policy for determining the lower of cost or fair value of nonmortgage loans held for sale (that is, aggregate or individual asset basis). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5033-111524 + Details
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