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Schedule of Mortgage Servicing Rights (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2021 | Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract] |  |  |
Balance before valuation allowance at beginning of year |  | $ 35,210,516 | $ 17,155,529
MSR additions resulting from loan sales |  | 26,048,186 | 29,896,465
Amortization (1) | [1] | (10,897,897) | (11,841,478)
Application of valuation allowance to write down MSRs with other than temporary impairment |  |  |
Balance before valuation allowance at end of period |  | 50,360,805 | 35,210,516
Balance at beginning of year |  |  |
Additions |  |  |
Application of valuation allowance to write down MSRs with other than temporary impairment |  |  |
Balance at end of period |  |  |
Mortgage servicing rights, net |  | 50,360,805 | 35,210,516
Estimated fair value of MSRs at end of period |  | $ 63,885,183 | $ 38,702,358
[1] | Included in other expenses on the condensed consolidated statements of earnings

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- Definition The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 50 -Section 50 -Paragraph 4 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=125521744&loc=d3e122739-111746 + Details
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- Definition The cash outflow to obtain servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a Variable Interest Entity (VIE) in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585 + Details
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